This little-noticed tax, tucked away on the last page of Trump's tax plan, would put a levy on foreign profits.
Letting companies write off the cost of capital spending immediately is seen as an incentive for companies to reinvest.
White House officials hope the president will be able to harness the potency of his political rallies to build support.
Amazon still avoids charging shoppers sales taxes when they buy from one of its third-party vendors.
Apple and Pfizer may enjoy an extra earnings bump because of their previous accounting maneuvers.
The tax proposal may be more an opening move in a negotiating strategy than a policy statement.
Billionaire Warren Buffett said the GOP's border tax proposal “would be a big sales tax.”
Donald Trump's border-adjusted tax might hurt investors trading on foreign exchanges.
They object to the plan’s 20 percent levy on U.S. companies’ domestic sales and on their imports of foreign goods and materials.
Employees would want to take advantage of Trump's 15 percent business income-tax rate, this analysis says.