International Taxes

International tax laws administered by U.S. and foreign governments can dramatically affect business decision making, job creation and retention, plant location, competitiveness, and the long-term health of the U.S. economy. The basic tenets of sound tax policy are that income should be taxed once and only once—as close to the source as possible—and that a tax system should be neutral to business decision making.


Featured Research

Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases

May 25, 2021

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

February 17, 2021

Sources of Government Revenue in the OECD

February 11, 2021

International Tax Competitiveness Index 2020

October 14, 2020

Tax Treaty Network of European Countries

September 3, 2020

Digital Services Taxes: Do They Comply with International Tax, Trade, and EU Law?

May 26, 2020


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