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An Independent NewspaperBeat Th.e RushINews Review Volume 62, Number 3415 Crescent Rd., Suite 100, Greenbelt, MD 207701887Mayor \"J\" Davis Relates Past Career as Elementary Teacher by Altoria Bell
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BEAT TH refers to the Base Erosion and Anti-Abuse Tax, a provision aimed at preventing profit shifting from the U.S. to low-tax jurisdictions.
Multinational corporations that have significant base erosion payments to foreign affiliates are required to file BEAT TH.
To fill out BEAT TH, a taxpayer needs to complete IRS Form 8991, providing details about their base erosion payments and relevant income.
The purpose of BEAT TH is to protect the U.S. tax base by taxing certain payments made to foreign entities that escape U.S. tax through base erosion.
Taxpayers must report their base erosion payments, gross receipts, and any applicable tax liability related to BEAT TH.
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