@book{283137,
	author = {United States.},
	title = {Overview of the base erosion and anti-abuse tax :},
	publisher = {[Joint Committee on Taxation],},
	year = {2019.},
	address = {[Washington, D.C.] :},
	note = {"April 2019."},
	url = {https://purl.fdlp.gov/GPO/gpo122318}
}