The Resource Border adjustments, trade policy, and transfer pricing : part 2

Border adjustments, trade policy, and transfer pricing : part 2

Label
Border adjustments, trade policy, and transfer pricing : part 2
Title
Border adjustments, trade policy, and transfer pricing : part 2
Creator
Subject
Language
eng
Summary
Part 1 of this two-part article focused on the economics of the debate as to whether the destination-based cash-flow tax (DBCFT) will encourage U.S. exports and discourage imports; argued that transfer pricing remains a crucial matter, as enacting DBCFT turns the incentives on its head by making the U.S. effectively a tax haven; and reviewed the limited discussions of the transfer pricing issue to date. This second part explores this issue in terms of foreign parent corporations selling their products to U.S. customers and addresses various types of U.S. companies selling their products abroad. The goal is that reviewing how DBCFT would affect specific multinationals will contribute to the discussion of how DBCFT affects transfer pricing issues
Citation source
In: Journal of international taxation. - New York. - Vol. 28 (2017), no. 12 ; p. 42-56
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • border tax adjustment
  • transfer pricing
  • foreign company
  • parent company
  • MNE
Label
Border adjustments, trade policy, and transfer pricing : part 2
Instantiates
Publication
Label
Border adjustments, trade policy, and transfer pricing : part 2
Publication

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