This content is from: United States

Controversial border-adjustment tax survives in US TCJA

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.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | One Week Trial