Border Tax Adjustment

International Legal Research

Information about Border Tax Adjustment in free legal resources:

Treaties & Agreements

International Organizations

Jurisprudence $ Commentary

European Union

IP Law


Border Tax Adjustment

Border Tax Adjustment (BTA) in International Trade

Meaning of Border Tax Adjustment (BTA), according to the Dictionary of International Trade (Global Negotiator): A tax to which domestically produced goods and imports are subject but from which exports are exempt. Border tax adjustments are intended to encourage exports while nor making imports excessively competitive against domestic goods. This may be seen as a barrier to trade.

Taxation and Border Tax Adjustment

This section provides an overview of taxation and border tax adjustment within the legal context of Market Access (Customs Regulation) in international economic law (Main Regulatory Areas).

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