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

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

Putting the Pieces Together on BEPS

June 6, 2019

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

May 2, 2019


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Response to OECD Public Consultation Document: Secretariat Proposal for a “Unified Approach” under Pillar One

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Tax Interactions in Senator Warren’s “Medicare for All” Proposal Would Reduce Potential Revenue

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OECD Tackling Harmful Tax Practices

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The Italian DST Remix

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How Controlled Foreign Corporation Rules Look Around the World: United Kingdom

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France Approves Digital Services Tax; U.S. Explores Retaliatory Options

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Five Things to Know about the Pending Tax Treaties in the Senate

July 10, 2019

How Controlled Foreign Corporation Rules Look Around the World: Netherlands

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How Controlled Foreign Corporation Rules Look Around the World: Japan

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The Challenges of Consensus in the Digital Economy on the International Tax Treaty System

June 25, 2019

How Controlled Foreign Corporation Rules Look Around the World: United States of America

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How Patent Boxes Impact Business Decisions

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Patent Box Regimes in Europe

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

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CFC Rules Around the World

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Ripple Effects from Controlled Foreign Corporation Rules

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