The United States is once again looking into a Destination‑Based Cash Flow Tax (DBCFT) as a corporate tax reform initiative; a tax system based on cash flows that shifts the geographic allocation of…
As widely reported by the news media, a major corporate tax reform has been under discussion in the United States, which may cause spillover effects on taxpayers engaged in cross-border transactions…
In March, 2015, in wrote in this same pages: “The BEPS Project is subject to internal (inherent) risks (tight schedule, quality of outcomes, jurisdictional overlapping) as well as external risks …
