In this episode of tax break, hosts Loren Ponds and Steve Dixon* discuss a couple of notable issues raised by the final and proposed base erosion and anti-avoidance tax (BEAT) regulations issued under section 59A at the end of last year.

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tax break is not intended and cannot be relied on as legal advice; the content only reflects the thoughts and opinions of its hosts.

tax break is a podcast about tax law, brought to you by Miller & Chevalier and hosted by Steve Dixon and Loren Ponds. We'll provide you with perspective on select tax issues that will go deeper than what the tax press covers, but not so deep that you'll have to pull out your regulations or read treatises to follow along. The aim of tax break is to focus only on the tax law issues that we find interesting. Subscribe to tax break wherever you get your podcasts: Apple Podcasts | Spotify | Google Play | Stitcher | YouTube

*Former Miller & Chevalier attorney