Page 313 - International Taxation IRS Training Guides
P. 313
Glossary of Terms
Acronym/Terms Definition
BOY Beginning of Year
BEAT Base Erosion and Anti-abuse Tax
BR True Domestic Branch for US and foreign tax purposes
CFC Controlled Foreign Corporation
CSA Cost Sharing Arrangement
CTB Check-the-Box
DE Disregarded legal entity for US Tax purposes
DRD Dividends Received Deduction
E&P Earnings and Profits
EOY End of Year
ECI Effectively Connected Income
EPS Earnings Per Share
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