Fundamentals of Tax Reform

Multi-part article series by KPMG professionals on the fundamentals of the international provisions of the 2017 tax act

Fundamentals of Tax Reform: BEAT, 2019 Final and Proposed Regulations

January 10, 2020

This article, part of KPMG's Fundamentals of Tax Reform series published by Bloomberg Tax, provides an overview of the final and proposed BEAT regulations issued on December 6, 2019. It updates the previous articles (access below) that examined the BEAT regulations' regulatory journey.

On May 16, 2019, Bloomberg Tax announced that KPMG's Kim Majure, James Atkinson, Barbara Rasch, Joshua Kaplan, and John DerOhanesian received the Contributors of the Year Award for this articles series.

2019 and 2018 articles