{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s59A/d/1","label":"base erosion payment","definition":"The term “base erosion payment” means any amount paid or accrued by the taxpayer to a foreign person which is a related party of the taxpayer and with respect to which a deduction is allowable under this chapter.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}