Page 38 - Large Business IRS Training Guides
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BEP – Special Rules










               Special
                                rules for determining the amount of BEP


                      •  Interest expense allocable to ECI



                                                                allocable to ECI
                      •  Other deductions

                      •  Internal dealings
                                                               under an income tax treaty that

                                    adopted the Authorized OECD Approach (an
                           has
                           “AOA treaty”)



                      •  Deductions
                                                    attributable to a permanent
                                                          (“PE”) under a non-AOA treaty
                           establishment


                      •  Section 163(j) business
                                                                              interest expense ordering
                           rule







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