Will BEAT and GILTI-style tax provisions become the new normal?

Josh White

February 28 2019

US tax reform established a new floor for effective tax rates. The OECD’s upcoming final report on digital tax may represent a shift in global transfer pricing norms to the American standard.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

Josh White

Special Projects Editor ITR

Josh covers transfer pricing, BEPS, tax disputes and other direct tax matters for ITR’s audience. He covers a range of tax issues in these areas and how companies are dealing with them, as well as the influence of politics on tax developments.

more across site & shared bottom lb ros

More from across our site

Direct Tax

Why Belgium’s exit tax rules could come under fire in the courts

Belgium’s new coalition government has gone ahead with a new exit tax regime that could land it in the courts.

Ralph Cunningham, July 30 2025

Direct Tax

Proposed Brazil digital services tax would likely hit consumers, experts suggest

Brazil’s government has not officially framed the bill as a countermeasure amid trade tensions with the US, but the move is being considered as part of Brazil’s strategic response, one expert tells ITR

Sam Sholli, July 30 2025

Direct Tax

Income tax considerations for foreigners forming charitable foundations in India

Understanding India’s income tax landscape can help charities ensure compliance, optimise tax benefits, and enhance their impact, writes Raghav Bajaj of Khaitan & Co

Raghav Bajaj , July 29 2025

Indirect Tax

‘Brazil is not for amateurs’: Brazilian advisers praised for robust client service

Tax advisers in Brazil are rising above the country’s notoriously complex tax system to deliver high-quality advisory services, ITR’s exclusive in-house data reveals

Tom Baker, July 28 2025

Direct Tax

Holland & Knight tops the hiring charts again: ITR’s half-year Talent Tracker data

ITR’s data has highlighted the US firm’s ambition to become America’s ‘premier’ tax player via a concerted partner recruitment strategy

Tom Baker, July 25 2025

Direct Tax

This week in tax: A&M Tax launches Indonesia practice with ex-KPMG managing director

Jaap Zwaan’s arrival continues a recent streak of A&M Tax investing in the region; in other news, the US and Japan struck a deal that significantly lowered tariff rates

Tom Baker, July 25 2025

Transfer Pricing

Who gets taxed when no one’s there? AI, presence, and profit allocation

In a world where international tax concepts rely on human activity, Leonard Wagenaar poses existential questions about the future of such ideas when AI is ever-present

Leonard Wagenaar, July 24 2025

Transfer Pricing

French TP case highlights transaction scrutiny trend: experts

France v Axa provides a practical illustration of how the burden of proof is applied in TP matters under French law, ITR also heard

Sam Sholli, July 24 2025

Direct Tax

Washington DC Capitol view on cloudy sky background

US corporate investors back PCbCR despite government snub: FACT director

In an exclusive interview with ITR, Ian Gary calls for a central public CbCR database and bemoans the US’s lack of involvement in international tax transparency

Tom Baker, July 23 2025

Direct Tax

Kirkland, Slaughter and May tax teams enlisted for $4.8bn Reckitt deal

Reckitt Benckiser is to divest its Essential Home business, which includes more than 70 brands, to private equity firm Advent International

Tom Baker, July 21 2025