News & Analysis as of

Imports Border Adjustment Taxes

Akin Gump Strauss Hauer & Feld LLP

Following EU, UK to Levy a Carbon Border Adjustment Mechanism

The UK announced that it will require importers to pay a carbon levy on certain goods imported from countries with a lower or no carbon price. Covered goods under the UK’s carbon border adjustment mechanism (CBAM) likely...more

Polsinelli

Trump Tax Reform: Tax Policy Outlook

Polsinelli on

Comprehensive tax reform that lowers business and individual tax rates, streamlines the tax code, and allows U.S. businesses to become more competitive in the global economy are among the top priorities of the Trump...more

K&L Gates LLP

Prepared for the Border Adjustment Tax? A U.S. and Global Perspective

K&L Gates LLP on

K&L Gates' Global Tax Group has been monitoring the potential impact of the Border Adjustment Tax (BAT) across a number of jurisdictions. In our 14 February 2017 update, we commented that issues regarding the legality of...more

Cozen O'Connor

Beltway Briefing: Special Tax Policy Briefing

Cozen O'Connor on

Blake Rutherford and Howard Schweitzer of Cozen O'Connor Public Strategies analyze the future of tax reform and the implications on the business community. Blake: Today for this special briefing on tax reform, which is...more

A&O Shearman

House Blueprint’s Destination-Based Cash Flow Tax: A Primer

A&O Shearman on

The election of Donald Trump in November has substantially increased the likelihood of major tax reform in the near future. While it is uncertain what shape such reform will take, there has been renewed interest in the...more

Hogan Lovells

U.S. Tax Reform – Border Adjustment Proposal: Current Status, and How Your Company May Be Affected

Hogan Lovells on

On 24 June 2016, the Republican Speaker of the U.S. House of Representatives, Paul Ryan, and House Ways and Means Chairman Kevin Brady released a sweeping "Blueprint" proposal to reform the U.S. tax code. A critical component...more

Akin Gump Strauss Hauer & Feld LLP

What’s New in Washington: 10 Things You Need to Know

The first four weeks of the Trump administration have brought a flurry of policy and regulatory activity through Executive Orders (EO), proposed new legislation and review of existing regulation. After eight years of the...more

Hogan Lovells

US: Proposed "Border Adjustment Tax” could kill foreign IP holding companies

Hogan Lovells on

With President Trump in the White House and a Republican majority in both the House and Senate, tax reform is once again high on the agenda. Several weeks ago, President Trump promised “a tax reform bill that will reduce our...more

Hogan Lovells

House Proposal for Border Adjustability and Relevant WTO Rules

Hogan Lovells on

On June 24, 2016, on behalf of the House Republican Caucus, House Speaker Paul Ryan, R -Wis., and House Ways and Means Chairman Kevin Brady, R -Tx., proposed sweeping reforms of the U .S. income and corporate taxes. The...more

Goulston & Storrs PC

The (Border) Adjustment Bureau: Hold On to Your (Imported) Hats

Goulston & Storrs PC on

Retailers would be wise to pay close attention to the upcoming tax-plan deliberations of the 115th U.S. Congress. A proposal currently being considered would adjust the U.S. corporate tax by making imports a non-deductible...more

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