000 01547nam a2200385 i 4500
001 on1105757415
003 OCoLC
005 20190716084737.0
006 m o d f
007 cr |||||||||||
008 190626s2019 dcua ob f000 0 eng c
040 _aGPO
_beng
_erda
_epn
_cGPO
_dMvI
042 _apcc
043 _an-us---
074 _a1002-C (online)
086 0 _aY 4.T 19/4:T 19/165
099 _aY 4.T 19/4:T 19/165
245 0 0 _aOverview of the base erosion and anti-abuse tax :
_bsection 59A /
_cprepared by the staff of the Joint Committee on Taxation.
246 3 _aOverview of the BEAT tax
264 1 _a[Washington, D.C.] :
_b[Joint Committee on Taxation],
_c2019.
300 _a1 online resource (23 pages) :
_billustrations
336 _btxt
337 _bc
_2rdamedia
338 _bcr
_2rdacarrier
588 _aDescription based on online resource; title from PDF title page (Joint Committee on Taxation website, viewed June 26, 2019).
500 _a"April 2019."
500 _aCRDP Program record.
504 _aIncludes bibliographical references (page 23).
650 0 _aTax evasion
_xGovernment policy
_zUnited States.
650 0 _aTax havens
_xGovernment policy
_zUnited States.
650 0 _aTax administration and procedure
_zUnited States.
650 0 _aTaxation
_xCorrupt practices
_zUnited States
_xPrevention.
710 1 _aUnited States.
_bCongress.
_bJoint Committee on Taxation,
_eissuing body.
856 4 0 _uhttps://purl.fdlp.gov/GPO/gpo122318
999 _c283137
_d283137