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

Putting the Pieces Together on BEPS

June 6, 2019

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

May 2, 2019

Revenue Estimates for Digital Services Taxes

April 26, 2019

Sources of Government Revenue in the OECD, 2019

April 23, 2019

Tax Competition of a Different Flavor at the OECD

March 19, 2019

What’s up with Being GILTI?

March 14, 2019


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How Controlled Foreign Corporation Rules Look Around the World: Netherlands

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

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

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Ripple Effects from Controlled Foreign Corporation Rules

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CFC Rules in Europe

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Putting the Pieces Together on BEPS

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

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Tax Treaty Network of European Countries

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