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How Should Europe React to US Corporate Tax Reform Plans?

Heinz Handler

出版	SSRN, 2018
URL	http://books.google.com.hk/books?id=yyn-zgEACAAJ&hl=&source=gbs_api

註釋

On April 26, President Trump presented a one page sketch of his long-heralded major tax reform, including some bare bones on corporate taxation. Besides slashing corporate income tax rates to a flat 15 percent and an even lower one-off rate for repatriating offshore funds, the plan remains quiet on the financing side. To balance some of the costs of a substantial tax cut, Congress Republicans have actively advanced a destination-based cash flow tax with border adjustment. This in mind, the EU should be aware of possible threats to its international competitive position. Any reaction should defy a tax race to the bottom and rather resort to early negotiations with US officials on a competition-friendly final version of the tax reform.