BEAT
BEAT
KPMG reports
- Sep 3, 2020 - KPMG report: Highlights of final BEAT regulations under section 59A
- Dec 12, 2019 - KPMG report: Analysis of final regulations and additional proposed regulations under section 59A (“BEAT”)
- Dec 9, 2019 - KPMG report: “BEAT” final regulations, provisions applicable to insurance companies
- Dec 2, 2019 - KPMG report: Initial impressions, final regulations and additional proposed regulations under section 59A (“BEAT”)
- Aug 21, 2019 - KPMG report: Non-life insurance companies and “BEAT” considerations
- Apr 15, 2019 - KPMG report: Pricing method, services cost method eligibility under U.S. BEAT provision
- Dec 19, 2018 - KPMG report: “BEAT” proposed regulations, provisions applicable to insurance companies
- Dec 17, 2018 - KPMG report: Analysis and observations about “BEAT” proposed regulations
- Dec 14, 2018 - KPMG report: Initial impressions, proposed regulations under section 59A (“BEAT”)
- Apr 2, 2018 - Initial impressions on Notice 2018-28, computing business interest expense limitation under section 163(j) (references interaction with BEAT)
Final regulations
Sep 3, 2020 - KPMG report: Highlights of final BEAT regulations under section 59A
Sep 1, 2020 - Final regulations: BEAT provisions under section 59A (text of regulations)
Aug 24, 2020 - Final regulations: “BEAT” provisions under section 59A, OIRA review completed
Aug 5, 2020 - Final regulations pending OIRA review: “BEAT” provisions under section 59A
Dec 12, 2019 - KPMG report: Analysis of final regulations and additional proposed regulations under section 59A (“BEAT”)
Dec 9, 2019 - KPMG report: “BEAT” final regulations, provisions applicable to insurance companies
Dec 2, 2019 - KPMG report: Initial impressions, final regulations under section 59A (“BEAT”)
Dec 2, 2019 - Regulations implementing BEAT rules (text of regulations)
Nov 11, 2019 - BEAT final regulations; OIRA review completed
Sep 17, 2019 - Regulations under section 59A or “BEAT” provisions (pending OIRA review)
Proposed regulations
Dec 12, 2019 - KPMG report: Analysis of final regulations and additional proposed regulations under section 59A (“BEAT”)
Dec 2, 2019 - KPMG report: Initial impressions, proposed regulations under section 59A (“BEAT”)
Dec 2, 2019 - Regulations implementing BEAT rules (text of regulations)
Nov 11, 2019 - BEAT proposed regulations; OIRA review completed
Sep 17, 2019 - Regulations under section 59A or “BEAT” provisions (pending OIRA review)
Mar 5, 2019 - Proposed “BEAT” regulations, hearing scheduled for March 25
Dec 19, 2018 - KPMG report: “BEAT” proposed regulations, provisions applicable to insurance companies
Dec 17, 2018 - KPMG report: Analysis and observations about “BEAT” proposed regulations
Dec 17, 2018 - Proposed regulations on “BEAT” released to Federal Register
Dec 14, 2018 - KPMG report: Initial impressions, proposed regulations under section 59A (“BEAT”)
Dec 13, 2018 - Proposed regulations implementing “BEAT” provision under section 59A (text of regulations)
Dec 13, 2018 - OIRA review completed; proposed regulations implementing “BEAT” provision
Nov 6, 2018 - Proposed regulations implementing “BEAT” provision, pending OIRA review
Notices
FAQs, forms, and other developments
Apr 12, 2019 - JCT overview of “BEAT” provisions under section 59A
Sep 6, 2018 - IRS provides draft version of Form 8991 for “BEAT” reporting