SouthViews No. 144, 20 February 2017
The planned US border tax would most likely violate WTO rules
By Martin Khor
As the US Congress and President consider whether to introduce a border adjustment tax, a major question is whether such a measure will violate the rules of the World Trade Organization. Experts have good reason to believe the tax in several ways go counter to the WTO. But there are also shortcomings in the WTO system that could limit its usefulness in stopping the US if it is determined enough. A shorter version of this article was published by the IPS. This is the second of a two part series on the US border tax plan.
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This article was tagged: Border Adjustment Tax, International Taxation, President Trump, Taxation, United States (US), US Congress, World Trade Organization (WTO), WTO Rule Violation