Emma Gan

National University of Singapore (NUS)

Bukit Timah Road 469 G

Singapore, 117591

Singapore

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Scholarly Papers (1)

1.

Policy & Legal Issues Raised by the Proposed U.S. Border Adjustable Tax

Asian Journal of WTO & International Health Law and Policy, Vol. 12, No. 2, pp. 289-310, September 2017
Number of pages: 22 Posted: 03 Oct 2017
Andrew D. Mitchell and Emma Gan
University of Melbourne - Law School and National University of Singapore (NUS)
Downloads 41 (420,348)

Abstract:

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World Trade Organization (WTO) law, Republican Tax Reform Task Force, Border Adjustable Tax (BAT), Destination Based Cash Flow Tax (DBCFT), General Agreement on Tariffs and Trade (GATT), General Agreement on Trade in Services (GATS), Agreement on Subsidies and Countervailing Measures (SCM Agreement)