Planning for Border Adjustments: A Practical Analysis

Journal
Author
Hariton, D.P.
Country
United States
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 6a/Special Issue
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author explains why he thinks the border adjustments proposed by the House Republicans' blueprint will be much more complicated to implement than many people realize.