Don't blame it on WTO law: An analysis of the alleged WTO law incompatibility of destination-based taxes

Working paper

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) in order to reform America’s corporate income tax (CIT). Moreover, in the last few years, more and more countries have considered the adoption of new rules to tax the digital economy in the count...

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Authors: Pirlot, A

• Publication status: Not published
• Publisher: SSRN Publisher's website
• Article number: 16
• DOI: 10.2139/ssrn.3551877
• Paper number: WP 19/16
• Language: English
• Keywords: destination based cast flow tax; DBCFT; destination-based taxes; GATT; WTO law; non-discrimination; ASCM