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KPMG report: Analysis of final regulations and additional proposed regulations under section 59A (“BEAT”)

Analysis of "BEAT" regulations under section 59A

The U.S. Treasury Department and IRS in early December 2019, released final regulations (T.D. 9885) and additional proposed regulations (REG-112607-19) under section 59A (the “base erosion and anti-abuse tax” or “BEAT” provisions).


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The BEAT provisions were enacted by the 2017 U.S. tax law (Pub. L. No. 115-97 or the law that is often referred to as the “Tax Cuts and Jobs Act”).

Read KPMG’s report of initial analysis and observations about these final and proposed regulations: KPMG report: Analysis of final regulations and additional proposed regulations under section 59A (“BEAT”) [PDF 798 KB] (39 pages)

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