The Resource The Blueprint's border adjustment : basis for challenge under the WTO and bilateral income tax treaties

The Blueprint's border adjustment : basis for challenge under the WTO and bilateral income tax treaties

Label
The Blueprint's border adjustment : basis for challenge under the WTO and bilateral income tax treaties
Title
The Blueprint's border adjustment : basis for challenge under the WTO and bilateral income tax treaties
Creator
Subject
Language
eng
Summary
The article discusses whether the proposed destination based cash flow tax is an income tax or a VAT. According to the author this tax presents concerns to U.S. retailers who fear it would impose unfair burdens on major importers and, by extension, on U.S. consumers; and the border adjustment provision of the Proposal will face conflicts with the WTO and US tax treaties
Citation source
In: Tax management international journal. - Arlington. - Vol. 46 (2017), no. 3 ; 6 p
http://library.link/vocab/creatorName
Klinzing, M.L
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • cash flow tax
  • border tax adjustment
  • WTO
  • tax treaty
Label
The Blueprint's border adjustment : basis for challenge under the WTO and bilateral income tax treaties
Instantiates
Publication
Label
The Blueprint's border adjustment : basis for challenge under the WTO and bilateral income tax treaties
Publication

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