TY - BOOK ED - United States. TI - Overview of the base erosion and anti-abuse tax: section 59A PY - 2019/// CY - [Washington, D.C.] PB - [Joint Committee on Taxation] KW - Tax evasion KW - Government policy KW - United States KW - Tax havens KW - Tax administration and procedure KW - Taxation KW - Corrupt practices KW - Prevention N1 - "April 2019."; CRDP Program record; Includes bibliographical references (page 23) UR - https://purl.fdlp.gov/GPO/gpo122318 ER -