Will Border Adjustment Tax End Transfer Pricing as We Know It?

Bloomberg BNA, Tax Management Transfer Pricing Report

The House Republican blueprint for tax reform includes a destination-based cash flow tax that favors exporters over importers.  In this article, J. Clark Armitage discusses the benefits and drawbacks of the GOP proposal and its impact on trade and transfer pricing.  For the complete article, please click on the link above to view a PDF.


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