Overview of the base erosion and anti-abuse tax :  section 59A / 
 Overview of the BEAT tax 
prepared by the staff of the Joint Committee on Taxation. 
 - 1 online resource (23 pages) :  illustrations 
<br/><br/> "April 2019."  CRDP Program record. 
<br/><br/>Includes bibliographical references (page 23). 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Tax evasion--Government policy--United States.<br/>Tax havens--Government policy--United States.<br/>Tax administration and procedure--United States.<br/>Taxation--Corrupt practices--Prevention.--United States
<br/><br/><label>GPO Item No.: </label>1002-C (online) 
<br/><br/><label>Gov. Doc. Class. No.: </label>Y 4.T 19/4:T 19/165