The Resource Analysis and WTO implications of the proposed 'border adjusted' tax

Analysis and WTO implications of the proposed 'border adjusted' tax

Label
Analysis and WTO implications of the proposed 'border adjusted' tax
Title
Analysis and WTO implications of the proposed 'border adjusted' tax
Creator
Subject
Language
eng
Summary
This article provides an analysis of the proposed border tax adjustments. Section 2 explains the concept of 'border tax adjustments' within the meaning of WTO rules. Section 3 surveys the specific WTO rules concerning 'border tax adjustments'. Section 4 addresses the difference between the treatment of product taxes and business taxes for purposes of 'border tax adjustments' while section 5 discusses the historical origin of WTO rules in this regard. Section 6 presents an overview of the proposed cash-flow tax. In section 7 the WTO-consistency, or not, of such tax is assessed. Section 8 briefly analyses the implications of the proposed cash-flow tax in terms of bilateral tax treaties. Section 9 examines whether the effects of the proposed cash-flow tax on US import prices could be exactly offset by a concurrent appreciation of the US dollar
Citation source
In: Global trade and customs journal. - Alphen aan den Rijn. - Vol. 12 (2017), no. 6 ; p. 214-228
http://library.link/vocab/creatorName
Miranda, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • border tax adjustment
  • WTO
  • cash flow tax
  • tax treaty
  • import
Label
Analysis and WTO implications of the proposed 'border adjusted' tax
Instantiates
Publication
Label
Analysis and WTO implications of the proposed 'border adjusted' tax
Publication

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