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Blog Articles
![Nashville Tennessee Privilege Tax](https://taxfoundation.org/wp-content/uploads/2020/02/Nashville-Tennessee-300x181.jpg)
![arizona lawmakers Arizona income tax cuts Arizona federal conformity Arizona tax cuts](https://taxfoundation.org/wp-content/uploads/2017/01/Arizona-300x126.jpg)
![Michael Bloomberg Tax Plan](https://taxfoundation.org/wp-content/uploads/2020/02/Bloomberg-e1581092217596-300x214.jpg)
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![Kansas online sales tax collection, Kansas taxing online sales, Kansas A.G. online sales tax. Kansas attorney general online sales tax. Kansas department of revenue online sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/Kansas2-300x182.jpg)
![Spain digital services tax Spain falling behind on digitalization, Spain Digital Tax, Digital Services Tax](https://taxfoundation.org/wp-content/uploads/2018/11/Spain-Madrid-e1624028615459-300x200.jpg)
How Controlled Foreign Corporation Rules Look Around the World: Spain
The CFC legislation in Spain is not as complicated as it is in some other countries, and it is aligned with the standards recommended by the OECD. The Spanish rules have evolved in a way that the rules are designed to comply with the EU principles not to interrupt the functioning of the Union and its single market.
4 min read![Kansas sales tax groceries Kansas tax reform bill veto override](https://taxfoundation.org/wp-content/uploads/2020/02/linkedin-In-Stream_Wide___Kansas-capitol-2-300x158.png)
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Profit Shifting: Evaluating the Evidence and Policies to Address It
The OECD has been working to assess the impact of their program of work, and it will be critical for this assessment to take into account impacts not only on revenues, but also on growth and investment.
7 min read![](https://taxfoundation.org/wp-content/uploads/2020/01/cell-phone-2-digital-tax-tech-300x169.jpg)
FAQ on Digital Services Taxes and the OECD’s BEPS Project
What is a digital services tax (DST)? What countries have announced, proposed, or implemented a DST? What are some of the criticisms of a DST? What are alternatives to a DST? What is the OECD BEPS project and what is its main objective? What is the main objective of OECD Pillar 1? What is the main objective of OECD Pillar 2?
8 min read![Maine water extraction tax](https://taxfoundation.org/wp-content/uploads/2019/03/water-extraction-tax-maine-water-extraction-tax-2-300x258.jpg)
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![Spain coalition tax plan agreed upon by Pedro Sanchez, and Pablo Iglesias entails higher taxes on businesses and high-income earners.](https://taxfoundation.org/wp-content/uploads/2020/01/spain-madrid-e1580239760625-300x200.jpg)
![Davos digital tax proposals, French digital tax proposal, U.S. and France digital tax dispute agreement in Davos, Switzerland](https://taxfoundation.org/wp-content/uploads/2020/01/Davos-Switzerland-e1579815639508-300x200.jpeg)
The Davos Digital (Tax) Détente?
The past week has been nearly nonstop with news on various fronts of a dispute over taxation of digital businesses. The main characters have been the U.S., France, and the UK, although the EU and the OECD have also played roles. Though the dust is still settling, it is worth trying to tie the various events and arguments together.
7 min read![Missouri](https://taxfoundation.org/wp-content/uploads/2018/04/AdobeStock_63977152-e1523453436561-300x200.jpeg)
![Massachusetts corporate tax reform options, MA corporate tax reform, MA business tax reform, Massachusetts business tax reform](https://taxfoundation.org/wp-content/uploads/2019/10/linkedin-In-Stream_Wide___massachusetts_capitol_3-small-300x158.jpg)
![Wealth taxes in the OECD, Wealth taxes in Europe. What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD, wealth tax warren wealth tax oecd, Bernie Sanders wealth tax](https://taxfoundation.org/wp-content/uploads/2019/01/france-paris-455-e1570647793588-300x200.jpg)
How Controlled Foreign Corporation Rules Look Around the World: France
In France, Controlled Foreign Corporation (CFC) rules were first enacted in 1980. The French tax regime operates on a strict territorial basis, where only profits generated in the country are subject to tax in France.
5 min read![Maryland digital advertising tax litigation internet tax, Maryland digital ad tax, Maryland tax increases and Maryland tax proposals 2021](https://taxfoundation.org/wp-content/uploads/2020/01/Maryland-e1579127508658-300x200.jpeg)
![Tax haven, tax havens, tax haven countries, offshore tax havens, tax shelter US cross-border tax reform and GILTI Global Intangible Low Tax Income. Foreign tax credits](https://taxfoundation.org/wp-content/uploads/2019/08/global-map-international-flag-e1564673844904-300x169.jpeg)
![Iowa property tax cap](https://taxfoundation.org/wp-content/uploads/2018/05/AdobeStock_130310532-e1556546214641-300x200.jpeg)
![IRS State and Local Deduction Cap Workaround SALT](https://taxfoundation.org/wp-content/uploads/2018/08/AdobeStock_29888665-e1535052203832-300x200.jpeg)