NAFTA Domestic Tax as Trade Subsidy
This paper argues that North American Free Trade Agreement (NAFTA) renegotiation and amendment should be used to define and restrict domestic tax provisions improperly used as indirect trade subsidies or tariffs. In doing so the Canadian foreign affiliate rules and the proposed US border adjustment tax are examined.
Download the full paper here: Nick Wright Domestic Taxation Measures as Trade Subsidies & Tariffs 170430
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