Paul L. Caron

Wednesday, January 23, 2019

Columbia Journal Of Tax Law Publishes New Tax Matters: Will Tax Treaties and WTO Rules 'BEAT' the BEAT?

Columbia Journal of Tax Law LogoThe Columbia Journal of Tax Law has published a new issue of its Tax Matters feature, with short pieces responding to a specific cutting-edge tax law issue:

Section 59A of The Tax Cuts and Jobs Act of 2017 created the new Base Erosion and Anti-Avoidance Tax, which denies deductions for payment made to foreign related persons. The BEAT has created a number of issues with regards to its relationship with international treaties and obligations.

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