The border adjustment what companies need to know Timaothy Reichert and Perry Urken Electrónico
By: Reichert, Timothy
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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 |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/6a-25 (Browse shelf) | Available | BIT/2017/6a-25 |
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| BIT/2017/6a-22 The debate over U.S. corporate tax reform | BIT/2017/6a-23 Planning for border adjustments | BIT/2017/6a-24 The white working class and post - 2016 tax policy | BIT/2017/6a-25 The border adjustment | BIT/2017/6a-26 Aging labor force lowers U.S. economic growth | BIT/2017/6a-27 Economic analysis | BIT/2017/6a-28 Unlike VAT, cash flow tax helps exports, hits imports |
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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