Source: https://legacy.pli.edu/content/The_International_Tax_Reform_Provisions_Part/_/N-1z0zn1jZb2?ID=T2334438
Timestamp: 2019-04-25 21:55:55+00:00

Document:
Recall the operation of the base erosion and anti-abuse tax (BEAT) provisions imposed pursuant to Internal Revenue Code (IRC) §59A.
Identify some of the questions surrounding the implementation of the base erosion and anti-abuse tax (BEAT) provisions of Internal Revenue Code (IRC) §59A.
Recognize the denial of deductions for certain payments to related hybrid entities and for hybrid transactions pursuant to Internal Revenue Code (IRC) §267A.
The operation of the base erosion and anti-abuse tax (BEAT) provisions imposed pursuant to Internal Revenue Code (IRC) §59A.
The questions surrounding the implementation of the base erosion and anti-abuse tax (BEAT) provisions of Internal Revenue Code (IRC) §59A.
The denial of deductions for certain payments to related hybrid entities and for hybrid transactions pursuant to Internal Revenue Code (IRC) §267A.
Intended Audience: CPA’s, tax accountants, tax lawyers, taxpayers, and others seeking the latest information on the implications of the Tax Cuts and Jobs Act (TCJA) with respect to the base erosion and anti-abuse tax (BEAT) provisions of IRC §59A, and the denial of deductions for certain payments to related hybrid entities and for hybrid transactions pursuant to IRC §267A.
Prerequisites: A general background in the base erosion and anti-abuse tax (BEAT) provisions, and the denial of deductions for certain payments to related hybrid entities and for hybrid transactions pursuant to the latest provisions of the Internal Revenue Code (IRC).

References: §59
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 §267
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 §267
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