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

Tax Competition of a Different Flavor at the OECD

March 19, 2019

What’s up with Being GILTI?

March 14, 2019

Corporate Income Tax Rates in Europe

February 7, 2019

Corporate Tax Rates Around the World, 2018

November 27, 2018

2018 International Tax Competitiveness Index

October 23, 2018

A Summary of Criticisms of the EU Digital Tax

October 22, 2018


Related Articles

Sources of Government Revenue in the OECD, 2019

April 23, 2019

Tax Treaty Network of European Countries

April 18, 2019

Tax Competition of a Different Flavor at the OECD

March 19, 2019

What’s up with Being GILTI?

March 14, 2019

France’s Digital Services Tax: Facts and Analysis

March 11, 2019

French Digital Services Tax Would Target A Select Group of Companies

March 4, 2019

Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy

March 4, 2019

What Happens When Everyone is GILTI?

March 1, 2019

Ready to go on BEPS 2.0?

February 14, 2019

Capital Allowances in Europe

February 14, 2019

Corporate Income Tax Rates in Europe

February 7, 2019

Higher Corporate Tax Revenues Globally Despite Lower Tax Rates

January 22, 2019

New Swedish Coalition Government Proposes Sweeping Tax Cut Plan

January 21, 2019

Tax Relief is on the Agenda in Austria

January 14, 2019

Another Step on the Road Toward Fiscal Union?

January 10, 2019

From the EU Digital Services Tax Debate—to the OECD?

December 13, 2018

EU Likely to Pause on Digital Tax Push

November 28, 2018

Corporate Tax Rates Around the World, 2018

November 27, 2018

A Path Forward for Greece

November 19, 2018

The TCJA Improved the United States’ International Tax Competitiveness Index Rankings

November 12, 2018