Explain in brief the meaning assigned to the following terms in the context of provisions contained under the International Taxation : (d) Border Tax Adjustments (BTAs).

(d) Border tax adjustments (BTAs): BTAs are a mechanism through which a "tax neutral" setting for international trade and economic competition can be established. The government accomplishes tax neutrality by rebating taxes on exports and applying taxes to imports. The General Agreement on Tariffs and Trade (GATT), which defines the scope of international BTAs, only recognizes consumption taxes or those taxes applied directly to goods and services, as eligible for BTAs. Value Added taxes are STA-eligible; corporate income taxes are not.