The IRS published final regulations regarding the base erosion and anti-abuse tax (BEAT) imposed on large corporate taxpayers with respect to payments made to foreign related parties. The final ...
The IRS on Wednesday finalized rules on how certain derivative payments are determined and reported under the US base erosion tax.
While derivatives emerged as a bad word during the financial crisis, the National Credit Union Administration believes its share insurance fund may be safer if more credit unions used them. NCUA’s ...