Reichert, Timothy
The border adjustment what companies need to know Electrónico / Timaothy Reichert and Perry Urken .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the authors analyze how the adoption of a border adjustment by the United States would affect corporations. They demonstrate thatthis would cause both double taxation of import flows and non-taxation ofexport flows, contrary to the principles of international tax treaties and the recent OECD base erosion and profitshifting initiative.
SISTEMA FISCAL
TRIBUTOS
IMPUESTOS
AJUSTES FISCALES EN FRONTERA
POLITICA FISCAL
REFORMA
ESTADOS UNIDOS
SOCIEDADES
Urken, Perry
Bulletin for International Taxationv. 71, n. 6a, June 2017
The border adjustment what companies need to know Electrónico / Timaothy Reichert and Perry Urken .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the authors analyze how the adoption of a border adjustment by the United States would affect corporations. They demonstrate thatthis would cause both double taxation of import flows and non-taxation ofexport flows, contrary to the principles of international tax treaties and the recent OECD base erosion and profitshifting initiative.
SISTEMA FISCAL
TRIBUTOS
IMPUESTOS
AJUSTES FISCALES EN FRONTERA
POLITICA FISCAL
REFORMA
ESTADOS UNIDOS
SOCIEDADES
Urken, Perry
Bulletin for International Taxationv. 71, n. 6a, June 2017