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

The 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.

• Rebecca M. Kysar (Fordham), Will Tax Treaties and WTO Rules ‘Beat’ the BEAT?, 10 Colum. J. Tax L. Tax Matters 1 (2018)
• Omri Marian (UC-Irvine), A Critique of BEAT Critique, 10 Colum. J. Tax L. Tax Matters 9 (2018)

• Cym H. Lowell (McDermott Will & Emery, Dallas) & Christopher H. Hanna (SMU), BEAT as an Element of the Evolving Global Tax Environment, 10 Colum. J. Tax L. Tax Matters 16 (2018)