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.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year