Trade under tax reform - no easy answers
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The work Trade under tax reform - no easy answers represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Trade under tax reform - no easy answers
Resource Information
The work Trade under tax reform - no easy answers represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Trade under tax reform - no easy answers
- Summary
- This article discusses the concept of border tax adjustments under different possible outcomes of the US tax reform. It highlights the importance that under a system of consumption taxation, border tax adjustments do not upset the balance of trade, but that on the contrary all goods sold in the same market are subject to the same tax (the neutrality aspect of the destination principle). Furthermore the article focuses on the importance of the GATT rules under which indirect taxes are eligible for border tax adjustments
- Citation source
- In: Tax notes international. - Arlington. - Vol. 12 (1996),
- Geographic coverage
- North America
- Language note
- English
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Context of Trade under tax reform - no easy answersWork of
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