Practical Analysis of the Potential Effects of US Border Adjustments on Goods Supply Chains from the EU Perspective

Journal
European Union; United States
Bulletin for International Taxation 2017 (Volume 71), No. 6a/Special Issue
In this article, the author considers the practical implications of the implementation of border adjustments in the supply chain by the United States as proposed in the Republican Party’s A Better Way – Our Vision for a Confident America of June 2016 from the perspective of the European Union.