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

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