Page 342 - International Taxation IRS Training Guides
P. 342

Interaction
                                                                   between TCJA



                     and the BEPS Project (Cont’d)







                Influence of TCJA on the BEPS project:

                      •	  Global anti-base erosion proposal to address the tax


                          challenges  of the digitalization of the economy

                          influenced by IRC 951A GILTI and IRC 59A BEAT


































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