Trump criticises House Republicans corporate tax plans

Republican plans to reform corporate tax in the United States have been labelled "too complicated" by President-elect Donald Trump, risking further hostility between him and his party.

The tax reforms have faced opposition from businesses since their introduction to the House of Representatives at the beginning of the term, and in an interview given to The Wall Street Journal, Trump said that he was not a fan of one particular facet.

The "border adjustment provision", one of the major sections of Speaker Paul Ryan's Better Way reforms, came in for criticism from the president-elect, who will take over the Oval Office on Friday.

"Anytime I hear border adjustment, I don't love it," he said. "Because usually it means we're going to get adjusted into a bad deal. That's what happens."

"Under the border adjustment concept, if somebody is making a motorcycle or a plane in our country, they're getting a credit for the plane they make before they send it over to wherever it's going," he said. "And you don't need that plus lower taxes and everything else."

Ryan believes that the measure will boost US manufacturing by charging tax on imports, but exempting US export revenues from taxation.

"And it's too complicated," Trump added. "They get credit on some parts and not other parts. Where was the part made? I don’t want that. I just want it nice and simple."

Trump clashed with several high-profile Republican lawmakers during his election campaign, including Ryan, who he said "should spend more time on balancing the budget, jobs and illegal immigration and not waste his time on fighting Republican nominee."