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  <titleInfo>
    <title>Overview of the base erosion and anti-abuse tax</title>
    <subTitle>section 59A</subTitle>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Overview of the BEAT tax</title>
  </titleInfo>
  <name type="corporate">
    <namePart>United States</namePart>
    <namePart>Congress.</namePart>
    <namePart>Joint Committee on Taxation,</namePart>
    <role>
      <roleTerm type="text">issuing body.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">dcu</placeTerm>
    </place>
    <dateIssued encoding="marc">2019</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <extent>1 online resource (23 pages) : illustrations</extent>
  </physicalDescription>
  <note type="statement of responsibility">prepared by the staff of the Joint Committee on Taxation.</note>
  <note>"April 2019."</note>
  <note>CRDP Program record.</note>
  <note>Includes bibliographical references (page 23).</note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Tax evasion</topic>
    <topic>Government policy</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Tax havens</topic>
    <topic>Government policy</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Tax administration and procedure</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Corrupt practices</topic>
    <geographic>United States</geographic>
    <topic>Prevention</topic>
  </subject>
  <classification authority="sudocs">Y 4.T 19/4:T 19/165</classification>
  <classification authority="">Y 4.T 19/4:T 19/165</classification>
  <identifier type="uri">https://purl.fdlp.gov/GPO/gpo122318</identifier>
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    <recordCreationDate encoding="marc">190626</recordCreationDate>
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    <recordIdentifier source="OCoLC">on1105757415</recordIdentifier>
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