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

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

May 26, 2020

Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform

December 10, 2019

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

November 1, 2019

Next Steps from the OECD on BEPS 2.0

October 9, 2019

International Tax Competitiveness Index 2019

October 2, 2019

Summary and Analysis of the OECD’s Work Program for BEPS 2.0

June 18, 2019


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Digital Tax Deadlock: Where Do We Go from Here?

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Challenges for Transfer Pricing in an Economic Downturn

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Watch: Taxing the Digital Economy

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

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Chaos to the Left of Me. Chaos to the Right of me.

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Summary of the OECD’s Impact Assessment on Pillar 1 and Pillar 2

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How Controlled Foreign Corporation Rules Look Around the World: Colombia and a Perspective of Latin America

February 25, 2020

Sources of Government Revenue in the OECD

February 19, 2020

How Controlled Foreign Corporation Rules Look Around the World: Germany

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The Collaborative Economy—Data Exchange with Tax Authorities

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Bracing for Impact

February 11, 2020

How Controlled Foreign Corporation Rules Look Around the World: Spain

February 4, 2020

Profit Shifting: Evaluating the Evidence and Policies to Address It

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FAQ on Digital Services Taxes and the OECD’s BEPS Project

January 30, 2020

How Controlled Foreign Corporation Rules Look Around the World: France

January 21, 2020

Territoriality of Tax Systems in Europe

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How Controlled Foreign Corporation Rules Look Around the World: China

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Germany’s Tax System: Developments and Competitiveness

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Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform

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What’s on the Tax Policy Agenda at the EU

December 9, 2019