边境调节税的最后一个大问题是它违反了世贸组织规则。 世贸组织规则规定边境调节只能用在间接税上，比如增值税，而不能用在直接税上，如公司所得税。
The final major problem with the BAT is that it violates World Trade Organization rules, which allow border adjustment only on indirect taxation, such as value-added tax, not on direct taxes, like those levied on corporate income.