The border adjustment what companies need to know Timaothy Reichert and Perry Urken Electrónico
By: Reichert, Timothy.
Contributor(s): Urken, Perry.
Material type: ArticlePublisher: 2017Subject(s): SISTEMA FISCAL | TRIBUTOS | IMPUESTOS | AJUSTES FISCALES EN FRONTERA | POLITICA FISCAL | REFORMA | ESTADOS UNIDOS | SOCIEDADES In: Bulletin for International Taxation v. 71, n. 6a, June 2017Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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IEF | BIT/2017/6a-25 (Browse shelf) | Available | BIT/2017/6a-25 |
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.
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