VAT news tagged as "US border"

United States

US Border Adjustment Tax

March 13th, 2017

Following the election of President Trump at the end of 2016, a standing Republican proposal for a Border Adjustment Tax (BAT) corporate tax has been gaining momentum. BAT – or more correctly Destination-Based Cash Flow Tax (‘DBCFT’) – would differ significantly from a simple border tariff, which had been proposed during the elections, or a …