![Tax transparency measures, tax transparency rules, country-by-country reporting, multinational banks, tax revenue from large businesses](https://taxfoundation.org/wp-content/uploads/2019/07/international-flags-sweden-e1564065221812-300x200.jpeg)
Blog Articles
![Tax transparency measures, tax transparency rules, country-by-country reporting, multinational banks, tax revenue from large businesses](https://taxfoundation.org/wp-content/uploads/2019/07/international-flags-sweden-e1564065221812-300x200.jpeg)
![Nevada Mining tax increase, Nevada mining industry](https://taxfoundation.org/wp-content/uploads/2019/07/AdobeStock_159781317-e1597263873196-300x223.jpeg)
Nevada Legislators and Businesses File Lawsuit Challenging Tax Increases
The Nevada constitution protects taxpayers by making it more difficult for legislators to raise public revenue. The Nevada courts should uphold this protection not just in theory but also in practice.
3 min read![Andrew Yang, Andrew Yang value added tax, Andrew Yang value-added tax, Andrew yang tax proposal, Andrew yang proposal, Andrew Yang VAT, Andrew Yang Freedom Dividend](https://taxfoundation.org/wp-content/uploads/2019/07/linkedin-In-Stream_Wide___3240px-Andrew_Yang_talking_about_urban_entrepreneurship_at_Techonomy_Conference_2015_in_Detroit_MI-e1563985927618-300x158.jpg)
![Italy digital services tax, Italy’s DST, Italy digital tax](https://taxfoundation.org/wp-content/uploads/2019/07/italy-55-e1563891627644-300x200.jpg)
The Italian DST Remix
6 min read![Washington state vapor tax proposal Washington State Judge, Washington income tax, Washington state income tax, Seattle income tax](https://taxfoundation.org/wp-content/uploads/2019/07/seattle-Copy-2-e1563545313251-300x200.jpg)
![NC tax, North Carolina budget, NC budget, North Carolina franchise tax, NC franchise tax, North Carolina budget veto](https://taxfoundation.org/wp-content/uploads/2019/07/North-Carolina-state-house-e1563477894571-300x200.jpeg)
![Cadillac Tax repeal, control Health care costs, control Healthcare costs, Affordable Care Act](https://taxfoundation.org/wp-content/uploads/2019/07/health-care-cadillac-tax-e1563295386224-300x200.jpg)
![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)
How Controlled Foreign Corporation Rules Look Around the World: United Kingdom
The UK rules are designed to arrive at the most accurate definition of foreign income that should be taxed in the home country. These rules apply one of the most detailed approaches to solving the issue of taxing the right type and amount of foreign income. The method can be considered more effective, but the compliance implications and derived costs may be higher compared to those that are derived from the application of other methods.
7 min read![Transfer pricing regulations, transfer pricing anti-base erosion rules, transfer pricing BEPS, transfer pricing base erosion](https://taxfoundation.org/wp-content/uploads/2019/07/international3-e1562861330264-300x169.jpg)
The Impacts of Tightening up on Transfer Pricing
As with other anti-base erosion policies, transfer pricing regulations reveal the challenges of designing rules that address problems associated with various strategies businesses use to minimize their tax burdens. While countries may want to target specific abuses, the way the rules are designed can have real economic impacts on cross-border investment.
6 min read![France approves digital services tax, France digital services tax, France digital tax US retaliatory, France tech US retaliates, France tax on tech, France tech tax, France digital tax](https://taxfoundation.org/wp-content/uploads/2019/07/linkedin-In-Stream_Wide___France-enhanced-300x158.jpg)
![US tax treaty, US tax treaties, Senate Foreign Relations Committee, Senate tax treaties, Rand Paul](https://taxfoundation.org/wp-content/uploads/2019/07/capitol-us-capitol-building-federal-tax-policy-hill-event-e1563207275875-300x200.jpeg)
Five Things to Know about the Pending Tax Treaties in the Senate
The tax treaties pending before the Senate present an opportunity to make the U.S. a more attractive place for companies from our treaty partner countries to invest and hire.
7 min read![New Jersey Budget, New Jersey Millionaire's Tax, New Jersey Millionaire tax](https://taxfoundation.org/wp-content/uploads/2019/03/new-jersey-1746121_1920-300x200.jpg)
![Netherlands Controlled Foreign Corporation Rules. Netherlands CFC rules, Dutch tax system, Netherlands corporate tax, Netherlands tax](https://taxfoundation.org/wp-content/uploads/2019/07/Netherlands-CFC-rules-Dutch-tax-system-Netherlands-tax-300x203.jpg)
How Controlled Foreign Corporation Rules Look Around the World: Netherlands
The Dutch tax system is characterized by its simplicity and the attractiveness to investors. With the incorporation of CFC rules, the Dutch government protected its tax base from erosion and profit shifting. The Netherlands is facing a whole series of adjustments that would create a more complex system adapted to the international standards recommended by the OECD and adopted by the European Union Council. When revising the rules authorities must be mindful about not making the system more complex and to avoid increasing the compliance burden in the country.
5 min read![New Markets Tax Credit NMTC](https://taxfoundation.org/wp-content/uploads/2019/07/opportunity-zones-300x200.jpg)
![Japanese tax and benefit system working parents Japan marginal tax rates Japan CFC rules Japenese CFC rules, Japan corporate tax rules, Japan tax rules](https://taxfoundation.org/wp-content/uploads/2019/07/Japan4-e1562176810493-300x200.jpeg)
How Controlled Foreign Corporation Rules Look Around the World: Japan
Japan is a country with a complex multilayer system to calculate the corporate income tax. As a consequence, the CFC income determination has evolved as a complex set of rules to complement the corporate income tax. It would be a great idea for the Japanese authorities to address a simplification of the rules to facilitate the entry of new capital investments into their economy.
7 min read![Wyoming National Retail Fairness Act Analysis, Wyoming retail tax, Wyoming throwback rule, wins above replacement](https://taxfoundation.org/wp-content/uploads/2019/07/Wyoming-1-e1562099186665-300x167.jpg)
![Beto O'Rourke War Tax, Beto tax, Beto O'Rourke tax, Beto war tax, Beto O'Rourke war tax](https://taxfoundation.org/wp-content/uploads/2019/07/Beto-300x178.jpg)
![high-income households, van hollen, step-up basis, van hollen surtax bill, removing incentives for outsourcing](https://taxfoundation.org/wp-content/uploads/2019/07/money-dollars-e1561996314930-300x208.jpg)
Senator Van Hollen Introduces Proposal to Raise Taxes on High-Income Households
Van Hollen’s proposals add to the long list of Democratic Party tax proposals that attempt to both raise additional revenue from corporations and high-income households and make the tax code more progressive and “equitable.”
3 min read![Texas car sharing tax. Texas excise tax texas property tax, texas margin tax, texas gross receipts tax, greg abbott, texas sales tax](https://taxfoundation.org/wp-content/uploads/2019/07/Texas-capitol-flag-e1561994753907-300x169.jpeg)
![Wisconsin budget surplus Wisconsin budget tax proposals Wisconsin property tax system, Wisconsin State Assembly, Wisconsin Committee on Community Development](https://taxfoundation.org/wp-content/uploads/2019/06/madison-wisconsin-300x200.jpg)