Englisch, Joachim

The U.S. border tax and its implications for the EU Electrónico / Joachim Englisch and Johannes Becker .-- , 2017


Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

In this article, the authors examine how U.S. tax reform plans, including a destination-based cash flow tax with border tax adjustment, could affect EU member states.


SISTEMA FISCAL
TRIBUTOS
IMPUESTOS
POLITICA FISCAL
REFORMA
ESTADOS UNIDOS
CONVENIOS
TRATADOS INTERNACIONALES
UNION EUROPEA
ADUANAS


Becker, Johannes

Bulletin for International Taxationv. 71, n. 6a, June 2017

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