US tax bill introduces new transfer pricing regime

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US tax bill introduces new transfer pricing regime

Lena Angvik
December 20 2017
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As the US tax reform bill passes its final stages in Congress, a new transfer pricing regime becomes apparent with the establishment of a new base erosion and anti-abuse tax (BEAT) and a controversial new tax on intangibles (GILTI).

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Lena Angvik worked at ITR between 2016 and 2018
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