January 8, 2018 VIA E-mail ([email protected] ) Susan M. Cosper - TEI
The background, diversity, and professional training of TEI's members place the organization in a unique position to comment on the application of ASC 740 to the new BEAT and GILTI regimes. I. Overview of Requested Guidance . A. The BEAT . The BEAT is a new corporate minimum tax intended to address the base erosion problem posed