![](https://taxfoundation.org/wp-content/uploads/2018/08/linkedin-In-Stream_Wide___manufacturing_factory_worker_labor_full_expensing_jobs_corporate_investment_economy_1_50-e1572385627740-300x158.jpeg)
Blog Articles
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![Brexit, UK tax system, UK CFC rules, UK controlled foreign corporation, UK BEPS](https://taxfoundation.org/wp-content/uploads/2019/07/UK-flag-555-e1563371770126-300x200.jpg)
New Evidence on Territorial Taxation
6 min read![Wisconsin state budget tax proposals Wisconsin standard deduction increase, Wisconsin tangible personal property tax reform, Madison Wisconsin](https://taxfoundation.org/wp-content/uploads/2020/02/Wisconsin-madison-e1582124889586-300x200.jpeg)
![International Rankings of Germany's Tax System. Learn more about Germany tax system.](https://taxfoundation.org/wp-content/uploads/2019/12/Germany-3-e1576512157963-300x194.jpeg)
How Controlled Foreign Corporation Rules Look Around the World: Germany
Germany has had a Controlled Foreign Corporation (CFC) regime since 1972, when the German Foreign Transactions Tax Act was enacted. Under the German regime, a CFC is a foreign company where its capital or voting rights are either directly or indirectly majority-owned by German residents at the end of its fiscal year.
6 min read![State taxation of GILTI](https://taxfoundation.org/wp-content/uploads/2019/12/Conformity-19-Feb-2020-update-2-02-300x260.png)
Kansas, Nebraska, and Utah Lawmakers Pursue “Not GILTI” Verdicts
Taxing GILTI puts states at a competitive disadvantage compared to their peers—all for a tax that makes very little sense at the state level, and which legislators never sought in the first place.
5 min read![state and local corporation tax burden property tax base and sales tax Sen. Pat Toomey Introduces Bill to Make Full Expensing Permanent](https://taxfoundation.org/wp-content/uploads/2020/02/full-expensing-factory-equipment-machinery-300x200.jpg)
Toomey Introduces Legislation to Make Bonus Depreciation Permanent and Fix the Retail Glitch
Making 100 percent bonus depreciation permanent avoids the uncertainty associated with the phaseout of a powerful pro-growth policy and would provide a cost-effective boost to long-run economic output, wages, and employment in the United States.
2 min read![intellectual property IP tax GILTI FDII global minimum tax Biden tax patent boxes impact business, patent boxes, software, intellectual property tax](https://taxfoundation.org/wp-content/uploads/2019/06/IP-patent-boxe-e1561041263501-300x184.jpeg)
![e-cigarette tax, taxing nicotine products, nicotine tax, vaping, vapor](https://taxfoundation.org/wp-content/uploads/2020/01/E-Cigarette-Nicotine-e1579644479526-300x200.jpeg)
Banning Flavored Tobacco Could Have Unintended Consequences
The prospect of a ban on flavored tobacco and nicotine products highlights the complications of contradictory tax and regulatory policy, the instability of excise taxes that go beyond pricing in the cost of externalities, and the public risks of driving consumers into the black market through excessive taxation or regulation.
6 min read![President Trump's budget highlights need for pro-growth business tax provisions. Learn more about the President's budget proposal](https://taxfoundation.org/wp-content/uploads/2020/02/linkedin-In-Stream_Wide___President_Trump_Meets_with_Israeli_Prime_Minister_Benjamin_Netanyahu_49452701277-e1581537827835-300x158.jpg)
The White House Budget Highlights the Need to Extend Pro-Growth TCJA Business Tax Provisions
Full expensing, if made permanent, would be one of the most cost-effective ways to increase growth as it would produce about 4.5 times more GDP growth per dollar of revenue than making the law’s individual tax provisions permanent, according to our analysis.
3 min read![controlled foreign corporation rules](https://taxfoundation.org/wp-content/uploads/2019/02/international1-flag-flags-300x200.jpg)
Bracing for Impact
Though they are limited by both data and assumptions, the OECD will face similar limitations. As policymakers work to fine-tune the proposals under both Pillar 1 and 2 the impact assessment should be a critical part of that discussion.
6 min read![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)
![](https://taxfoundation.org/wp-content/uploads/2020/02/puerto-rico-300x200.jpg)
![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)
![](https://taxfoundation.org/wp-content/uploads/2020/01/profit-shifting-world-global-map-e1580492918578-300x199.jpg)
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)