United States - The U.S. Border Tax and Its Implications for the EU
- European Union,United States
- J. Englisch; J. (Johannes) Becker
- Bulletin for International Taxation, 2017 (Volume 71), No 6a/Special Issue
- 26 June 2017
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.