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

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

Putting the Pieces Together on BEPS

June 6, 2019


Related Articles

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

March 17, 2020

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

February 18, 2020

The Collaborative Economy—Data Exchange with Tax Authorities

February 13, 2020

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

January 31, 2020

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

January 16, 2020

How Controlled Foreign Corporation Rules Look Around the World: China

January 14, 2020

Germany’s Tax System: Developments and Competitiveness

December 17, 2019

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

December 10, 2019

What’s on the Tax Policy Agenda at the EU

December 9, 2019

Blending Considerations for Minimum Taxes on Foreign Income

December 4, 2019

Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two)

December 2, 2019

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

November 11, 2019

The OECD’s Pillar 2 Proposal Raises Serious Questions

November 8, 2019

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

November 6, 2019