Copying and distributing are prohibited without permission of the publisher

Controversial border-adjustment tax survives in US TCJA

28 February 2019


Paul Nylen, assistant professor of tax at the University of Wisconsin – Whitewater, explains how the US government has managed to include the divisive border adjustment tax (BAT) in the US Tax Cuts and Jobs Act (TCJA) and what it means for taxpayers globally.

The article you are trying to view is locked content, available only to subscribers and current trialists.

International Correspondents