Proposed regs. govern tax on base-erosion payments

IRS Tax News – Proposed regs. govern tax on base-erosion payments
The IRS issued proposed rules on the Sec.59A base-erosion anti-abuse tax (BEAT), one of a number of new international tax provisions added by the law known as the Tax Cuts and Jobs Act.
Source: IRS Tax News – Proposed regs. govern tax on base-erosion payments