The Tax Cuts and Jobs Act added a new provision to the Internal Revenue Code called the “Base Erosion and Anti-abuse Tax” (BEAT). In April 2019, the Joint Committee on Taxation (JCT) published a report that offers insight into the number of corporations that will be impacted by the BEAT...
by Tara Fisher
The Joint Committee on Taxation (JCT) recently published a series of documents tied to the Tax Cuts and Jobs Act. One of the documents receiving a great deal of attention is the “Distributional Effects of Public Law 115-97.” The document provides distributional tables and analysis of the Tax...
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