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

Trump-Biden Tariffs Hurt Domestic Manufacturing

December 1, 2021

International Tax Competitiveness Index 2021

October 18, 2021

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


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Gift or Lump of Coal: U.S. Cross-border Tax Changes Won’t Be Home for Christmas

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Who Really Pays the Tariffs? U.S. Firms and Consumers, Through Higher Prices

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The Interest Limitation Pile-On

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Book Minimum Tax versus Corporate Rate Increase: Pick Your Poison

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Trump-Biden Tariffs Hurt Domestic Manufacturing

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Who Gets Hit by the Book Minimum Tax?

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Despite Slip in International Tax Competitiveness Index, Germany Retains Top G7 Rank

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What’s Next for Tax Competition?

October 28, 2021

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

October 26, 2021

Movers and Shakers in the International Tax Competitiveness Index

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International Tax Competitiveness Index 2021

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What’s in the New Global Tax Agreement?

October 8, 2021

How Would the Ways and Means Proposal Affect Profit Shifting?

October 7, 2021

Testimony: Joint Economic Committee Hearing on the Revenue Provisions of the Build Back Better Act

October 6, 2021

How Heavily Taxed Are U.S. Multinationals?

September 29, 2021

Choose Your Own Adventure: Global Minimum Tax Edition

September 27, 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

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