2. Int'l Tax Update Significant Developments in the Global Tax System - Andrew Seidler
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UK Plann<strong>in</strong>g Considerations: BEAT Inbound<br />
• Inbound parent / subsidiary loans<br />
could be replaced by parentguaranteed<br />
third-party loans and so<br />
avoid BEAT (however see Interest<br />
Limitation).<br />
Service agreements<br />
UK<br />
US<br />
External debt with<br />
parent guarantee
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