HIGHLIGHTS Bulletin No. 2020–44 OF THIS ISSUE October 26, 2020
INCOME TAX
Internal Revenue Bulletin 2020-44 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9910, page 915. These final regulations provide additional guidance regarding the base erosion and anti-abuse tax imposed on certain large corporate taxpayers with respect to certain payments made to foreign related parties. The final regulations affect corporations with substantial gross receipts that make payments to foreign related parties.
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