9/26/2023 0 Comments Gross beat price![]() ![]() In addition, they provide guidance on the application of the BEAT to insurance companies, banks, registered securities dealers, partnerships, and consolidated groups. The final regulations contain some modifications in response to taxpayer comments, including clarifications on the definition of “applicable taxpayer” for purposes of the BEAT, the computation of modified taxable income (MTI) and the definition of base-erosion tax benefits. The final regulations generally adopt proposed regulations ( REG-104259-18) released in December 2018, which provided initial guidance on the BEAT and resolved some fundamental questions (for more details on the proposed regulations, see our prior coverage). ![]() 9885) and proposed ( REG-112607-19) regulations addressing the Base Erosion and Anti-Abuse Tax (BEAT) on Dec.
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