The U.S. border tax and its implications for the EU Joachim Englisch and Johannes Becker Electrónico
By: Englisch, Joachim
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Contributor(s): Becker, Johannes.
Material type: 
ArticlePublisher: 2017Subject(s): SISTEMA FISCAL | TRIBUTOS | IMPUESTOS | POLITICA FISCAL | REFORMA | ESTADOS UNIDOS | CONVENIOS | TRATADOS INTERNACIONALES | UNION EUROPEA | ADUANAS
In:
Bulletin for International Taxation v. 71, n. 6a, June 2017Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/6a-8 (Browse shelf) | Available | BIT/2017/6a-8 |
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.
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