{"title":"拟议的BEAT规例","authors":"David S. Miller, Sean Webb","doi":"10.2139/ssrn.3308876","DOIUrl":null,"url":null,"abstract":"This paper summarizes the proposed \"base erosion and anti-abuse tax\" (\"BEAT\") regulations that were released by the Internal Revenue Service and the Treasury Department on December 13, 2018.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"133 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Proposed BEAT Regulations\",\"authors\":\"David S. Miller, Sean Webb\",\"doi\":\"10.2139/ssrn.3308876\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper summarizes the proposed \\\"base erosion and anti-abuse tax\\\" (\\\"BEAT\\\") regulations that were released by the Internal Revenue Service and the Treasury Department on December 13, 2018.\",\"PeriodicalId\":330166,\"journal\":{\"name\":\"Law & Society: Public Law - Tax eJournal\",\"volume\":\"133 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Law & Society: Public Law - Tax eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3308876\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Law & Society: Public Law - Tax eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3308876","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This paper summarizes the proposed "base erosion and anti-abuse tax" ("BEAT") regulations that were released by the Internal Revenue Service and the Treasury Department on December 13, 2018.
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