Collected Comments on Proposed Regs: BEAT

The IRS has scheduled a public hearing for March 25 on proposed regulations (REG-104259-18) that provide guidance on the tax on base erosion payments of corporations with substantial gross receipts that make payments to foreign related parties and on the applicable reporting requirements.

Documents

The following documents are available from Tax Analysts:

• Comments from a group of attorneys.

• Comments from U.S. Chamber of Commerce.

• Comments from Tax Executives Institute.

• Comments from Golden Gate Private Equity Inc.

• Comments from European Banking Federation.

• Comments from New York State Bar Association Tax Section.

• Comments from Securities Industry and Financial Markets Association.

• Comments from Covington & Burling LLP.

• Comments from European Commission.

• Comments from Mayer Brown.

• Comments from United States Council for International Business.

• Comments from Information Technology Industry Council.

• Comments from Organization for International Investment.

• Comments from Miller & Chevalier Chtd.

• Comments from National Foreign Trade Council.

• Comments from Institute of International Bankers.

• Comments from Silicon Valley Tax Directors Group.

• Comments from Alliance for Competitive Taxation.

• Comments from Association of Clinical Research Organizations.

• Comments from Zurich American Insurance Co., CRH Americas, American Air Liquide, and Robert Bosch LLC.

• Comments from Cargill Inc.

• Comments from American International Group Inc.

• Comments from American Petroleum Institute.

• Comments from Allianz of America.

• Comments from Scribner, Hall & Thompson LLP.

• Comments from Steptoe & Johnson LLP.

• Comments from Vermont Captive Insurance Association.

• Comments from Rio Tinto.