The Resource Border adjustments, trade policy, and transfer pricing : part 1
Border adjustments, trade policy, and transfer pricing : part 1
Resource Information
The item Border adjustments, trade policy, and transfer pricing : part 1 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Border adjustments, trade policy, and transfer pricing : part 1 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This first of a two-part article (1) focuses on the economics of the debate as to whether the destination-based cash-flow tax (DBCFT) will encourage U.S. exports and discourage imports; (2) argues 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 (3) reviews the limited discussions of the transfer pricing issue to date
- Language
- eng
- Label
- Border adjustments, trade policy, and transfer pricing : part 1
- Title
- Border adjustments, trade policy, and transfer pricing : part 1
- Language
- eng
- Summary
- This first of a two-part article (1) focuses on the economics of the debate as to whether the destination-based cash-flow tax (DBCFT) will encourage U.S. exports and discourage imports; (2) argues 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 (3) reviews the limited discussions of the transfer pricing issue to date
- Citation source
- In: Journal of international taxation. - New York. - Vol. 28 (2017), no. 11 ; p. 20; 22-29; 64
- http://library.link/vocab/creatorName
- McClure, J.H
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- border tax adjustment
- cash flow tax
- transfer pricing
- Label
- Border adjustments, trade policy, and transfer pricing : part 1
- Label
- Border adjustments, trade policy, and transfer pricing : part 1
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Border-adjustments-trade-policy-and-transfer/RgctyKrVWw8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Border-adjustments-trade-policy-and-transfer/RgctyKrVWw8/">Border adjustments, trade policy, and transfer pricing : part 1</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Border-adjustments-trade-policy-and-transfer/RgctyKrVWw8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Border-adjustments-trade-policy-and-transfer/RgctyKrVWw8/">Border adjustments, trade policy, and transfer pricing : part 1</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
