IRS Finalizes Rules for Base Erosion Tax, Securities Lending
December 18, 2025
December 18, 2025
WASHINGTON, Dec. 18 (TNSFR) -- The U.S. Department of the Treasury Internal Revenue Service has issued a final rule regarding the base erosion and anti-abuse tax, known as base erosion and anti-abuse tax (BEAT).
These regulations clarify how large corporate taxpayers determine and report qualified derivative payments, or QDPs, specifically within the context of securities lending transactions.
The BEAT framework imposes a tax on U.S. corporations with high gross receipt . . .
These regulations clarify how large corporate taxpayers determine and report qualified derivative payments, or QDPs, specifically within the context of securities lending transactions.
The BEAT framework imposes a tax on U.S. corporations with high gross receipt . . .