Don't blame it on WTO law: An analysis of the alleged WTO law incompatibility of destination-based taxes
The idea that corporations should be taxed in the jurisdiction where they make their sales or provide their services is getting more and more attention in the policy debate on international taxation. In 2016, U.S. House Speaker Paul Ryan proposed to introduce a destination-based cash flow tax (DBCFT...
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| Format: | Working paper |
| Language: | English |
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SSRN
2021
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