The Resource The WTO status of the proposed U.S. destination-based cash-flow tax

The WTO status of the proposed U.S. destination-based cash-flow tax

Label
The WTO status of the proposed U.S. destination-based cash-flow tax
Title
The WTO status of the proposed U.S. destination-based cash-flow tax
Creator
Subject
Language
  • eng
  • eng
Summary
This article analyses the tax proposed in the "Better Way" tax policy paper that the House Ways and Means Committee published on 24 June 2016. The paper posits a destination-based cash-flow tax and analyses the status of this tax under international trade laws
Citation source
In: Journal of international taxation. - New York. - Vol. 28 (2017), no. 4 ; p. 25-35
http://library.link/vocab/creatorName
Neville, M.K. (Jr.)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • WTO
  • cash flow tax
  • border tax adjustment
  • GATT
Label
The WTO status of the proposed U.S. destination-based cash-flow tax
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2017/J/JOUROFINT/4_25-35.pdf
Publication
Note
20170504

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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