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

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

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


Related Articles

How Would House Dems’ Tax Plan Change Competitiveness of U.S. Tax Code?

September 17, 2021

Treasury Minimum Tax Argument Relies on Narrow Interpretation of Current/Proposed Rules

September 8, 2021

Tax Foundation Response to Ireland Department of Finance Consultation Document: Consultation on OECD International Tax Proposals

September 8, 2021

Tax Foundation Comments on the Wyden, Warner, Brown Discussion Draft

September 7, 2021

GILTI of Neglecting Losses

September 1, 2021

Expense Allocation: A Hidden Tax on Domestic Activities and Foreign Profits

August 26, 2021

International Tax Proposals and Profit Shifting

August 24, 2021

Adoption of Global Minimum Tax Could Raise U.S. Revenue…or Not

August 19, 2021

Four Revenue Scores on Options to Change U.S. International Tax Rules

August 17, 2021

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

Will FDII Stay or Will it Go?

August 10, 2021

Piling on the GILTI Verdicts

July 15, 2021

Insights from the UN World Investment Report for Global Tax Reform

July 8, 2021

What’s in the New Global Tax Agreement?

July 1, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Eight Ways to Compare the Biden Proposals to the Global Minimum Tax

June 21, 2021

A Global Minimum Tax and Cross-Border Investment: Risks & Solutions

June 17, 2021

New Research Shows Major Changes for U.S. Companies Earning Profits from Ireland

June 16, 2021

Details and Analysis of President Biden’s FY 2022 Budget Proposals

June 16, 2021

Carve-ins and Carve-outs: Open Questions for Global Tax Reform

June 11, 2021