Tax directors should consider related-party payments, the BEAT waiver election and local selling structures when modelling the outcomes of the US base erosion and anti-abuse tax (BEAT), foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI) rules.
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Alice is an editor of commercial content across Euromoney brands including International Tax Review (ITR), Managing IP (MIP), and International Financial Law Review (IFLR). She joined the commercial team in March 2022 after working as a journalist for ITR.