The Resource The border adjustment : what companies need to know

The border adjustment : what companies need to know

Label
The border adjustment : what companies need to know
Title
The border adjustment : what companies need to know
Creator
Subject
Language
eng
Summary
In this article, the authors analyse how the adoption of a border adjustment by the United States would affect corporations. They demonstrate that this would cause both double taxation of import flows and non-taxation of export flows, contrary to the principles of international tax treaties and the recent OECD base erosion and profit-shifting (BEPS) initiative
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 6a (special issue) ; 14 p
http://library.link/vocab/creatorName
  • Reichert, T
  • Urken, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • border tax adjustment
  • import
  • double taxation
  • export
  • double non-taxation
  • tax treaty
  • tax policy
  • foreign exchange
  • transfer pricing
Label
The border adjustment : what companies need to know
Instantiates
Publication
Label
The border adjustment : what companies need to know
Publication

Library Locations

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      52.3736660 4.9336932
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