All BEAT articles
Treasury, IRS issue proposed regulations on BEAT
The U.S. Treasury and the Internal Revenue Service have issued proposed regulations on the base erosion and anti-abuse tax established under the Tax Cuts and Jobs Act.
SAB 118 to ASC 740: Companies shift tax reporting
Shifting from one uncertain position to another, companies are facing a subtle but important change in how to explain tax reform to investors.
Guidance trickles on how to comply with tax reform rules
More than half a year after sweeping tax reform was enacted, companies are still trying to understand how to comply with new tax rules going forward.