# Base Erosion and Anti-Abuse Tax
> **IRS** · Final regulations. · Published 2020-10-09 · Effective 2020-12-08 · 85 FR 64346
## Document
- **Document number:** 2020-19959
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 64346
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-10-09
- **Effective date:** 2020-12-08
- **Treasury docket:** TD 9910
## Abstract

This document contains final regulations that provide guidance regarding the base erosion and anti-abuse tax imposed on certain large corporate taxpayers with respect to certain payments made to foreign related parties. The final regulations affect corporations with substantial gross receipts that make payments to foreign related parties.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/10/09/2020-19959/base-erosion-and-anti-abuse-tax)
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