The U.S. Border Tax and Its Implications for the EU

Journal
Englisch, J.; Becker, J. (Johannes)
European Union; United States
Bulletin for International Taxation 2017 (Volume 71), No. 6a/Special Issue
PriceUSD 45

In this article, the authors examine how U.S. tax reform plans, including a destination-based cash flow tax with border tax adjustment, could affect EU member states.