000 01246nab#a2200337#c#4500
003 IEF
005 20180228190150.0
008 170811s2017 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aEnglisch, Joachim
_949618
245 _aThe U.S. border tax and its implications for the EU
_c Joachim Englisch and Johannes Becker
_hElectrónico
260 _c2017
500 _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650 4 _aSISTEMA FISCAL
_948426
650 4 _aTRIBUTOS
_948618
650 4 _aIMPUESTOS
_947460
650 4 _aPOLITICA FISCAL
_948067
650 4 _aREFORMA
_910750
650 4 _aESTADOS UNIDOS
_942888
650 4 _aCONVENIOS
_941141
650 4 _aTRATADOS INTERNACIONALES
_948608
650 4 _aUNION EUROPEA
_948644
520 _aIn 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.
650 4 _97520
_aADUANAS
700 1 _aBecker, Johannes
_953713
773 0 _tBulletin for International Taxation
_gv. 71, n. 6a, June 2017
942 _cART
942 _z148442
999 _c31157
_d31157