The Real Appeal of the Border Adjustment Tax
5 Pages Posted: 11 Jul 2017
Date Written: March 13, 2017
Abstract
The border adjustment tax can strengthen American business because it may prompt multinationals to move their operations and assets back to the U.S. But that impetus will come from substituting sound economic principles for a broken transfer pricing system, not from taxing imports and exempting exports.
Keywords: International Taxation, BEPS, Base Erosion and Profit Sharing, Transfer Pricing
Suggested Citation: Suggested Citation
Herzfeld, Mindy, The Real Appeal of the Border Adjustment Tax (March 13, 2017). Tax Notes International, Vol. 85, March 2017, Available at SSRN: https://ssrn.com/abstract=2998834 or http://dx.doi.org/10.2139/ssrn.2998834
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