Joachim Englisch // University of MünsterTo the profile
MaTax Lecture on Destination-Based Cash Flow TaxResearch Seminars
The new US administration is considering introducing a Destination Based Cash Flow Tax (DBCFT). These plans make the topic politically relevant these days and trigger many questions – some of which will be discussed in the lecture. For example: what is DBCFT and how does it work? What are the effects of unilateral vs. coordinated introduction? What is the optimal European response to a US DBCFT system? Does it have the potential to trigger a “trade war”?
- Room Raum 1