Alston & Bird Tax Blog

The BEAT Goes On and On – New Final BEAT Regulations

By and

Our International Tax Group elaborates on the final regulations recently issued by the IRS and Treasury on the base erosion and anti-abuse tax (BEAT).

  • Key changes from the regulations proposed in 2019
  • Clarification on determining a taxpayer’s aggregate group and how the BEAT applies to partnerships
  • Modifications related to the election to waive deductions

Read the full advisory here.

About Richard Slowinski

Richard Slowinski is a partner in the Federal & International Tax Group. For more than 25 years, he has advised clients on tax matters, with a focus on transfer pricing. Richard’s international clients span multiple industries, including transportation, finance, hospitality, electronics, aerospace, pharmaceuticals, and retail.

[Read Bio]

About Stefanie Kavanagh

Stefanie Kavanagh is an associate in the Federal & International Tax Group. She focuses her practice on tax planning and structuring for domestic and international business entities as well as matters relating to real estate investment trusts.

[Read Bio]