The Resource Border adjustments, trade policy, and transfer pricing : part 1

Border adjustments, trade policy, and transfer pricing : part 1

Label
Border adjustments, trade policy, and transfer pricing : part 1
Title
Border adjustments, trade policy, and transfer pricing : part 1
Creator
Subject
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
Instantiates
Publication
Label
Border adjustments, trade policy, and transfer pricing : part 1
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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