![](https://taxfoundation.org/wp-content/uploads/2020/01/DC-city-skyline-e1580246186249-300x200.jpeg)
Blog Articles
![](https://taxfoundation.org/wp-content/uploads/2020/01/DC-city-skyline-e1580246186249-300x200.jpeg)
![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)
![China CFC rules, China Controlled Foreign Corporation rules, Chinese controlled foreign corporation rules, Chinese multinationals](https://taxfoundation.org/wp-content/uploads/2020/01/China-Shanghai-300x200.jpg)
How Controlled Foreign Corporation Rules Look Around the World: China
The Chinese approach to base erosion and profit shifting is more focused on the application of transfer pricing rules and not on the application of CFC rules. Even with the rules in place, the Chinese tax authorities have not enforced the rules as much as other countries have.
3 min read![This week, the Massachusetts Senate is expected to vote on a bill which would ban all non-tobacco flavors from tobacco products. The bill also imposes an excise tax of 75 percent of wholesale value.](https://taxfoundation.org/wp-content/uploads/2019/11/Massachusetts_Statehouse-e1574094110357-300x189.jpg)
![Alcohol Taxes Beer](https://taxfoundation.org/wp-content/uploads/2015/02/beer4-300x200.jpg)
Proposal to Increase New York Beer Tax
3 min read![Austria tax reform plan, Austrian tax reform plan, Austrian Finance ministry, Vienna Austria tax reform](https://taxfoundation.org/wp-content/uploads/2019/05/Vienna-Austria-LINKEDIN-300x158.jpg)
![tax gap gross tax gap joint committee on taxation tax gap JCT tax cap tax compliance](https://taxfoundation.org/wp-content/uploads/2019/02/money-invest-dollar-300x200.jpeg)
Reviewing the Tax Changes in Senator Bennet’s Real Deal
The “Real Deal” would increase the tax burden on saving, investing, and working in the United States, and reduce the global competitiveness of the U.S. economy.
3 min read![Colorado proposition 121 Colorado proposition FF Colorado income tax reduction or cut election results 2021 tax ballot measures Colorado proposition 119 Colorado proposition 120 Colorado proposition CC, Colorado TABOR, Colorado public education, Colorado education funding](https://taxfoundation.org/wp-content/uploads/2019/10/Colorado-capitol-3-e1570734931243-300x200.jpeg)
![Virginia local option sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/virginia-300x200.jpg)
Virginia Governor Looks to Excise Taxes
The proposed budget reflects a growing trend as policymakers across the country look to excise taxes as long-term solutions to budget woes. While excise taxes can be a part of the revenue picture, they are not a sustainable revenue source due to their narrow base, which is easily affected by changes in consumer behavior or market conditions.
2 min read![Michigan income tax reform Michigan tax reform 2022 Michigan corporate income tax proposal Michigan corporate tax cut Michigan corporate income tax cut Michigan business tax cut](https://taxfoundation.org/wp-content/uploads/2019/12/Michigan-capitol-e1576780012574-300x200.jpeg)
![CBO report and projections on US GDP, US inflation, and US budget deficit Lauren Underwood increase SALT deduction cap, raise SALT deduction cap, increase SALT cap, H.B. 1757](https://taxfoundation.org/wp-content/uploads/2019/04/capitol-sun-e1556294460698-300x199.jpeg)
Lawmakers Agree to Let Extenders Live On
2 min read![medical center, Repeal the Medical Device Tax](https://taxfoundation.org/wp-content/uploads/2018/07/medical-device-4-300x200.jpg)