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

Details and Analysis of President Biden’s Fiscal Year 2024 Budget Proposal

March 23, 2023

Temporary Full Expensing Arrives in the UK

March 17, 2023

Tax Foundation Response to UN Request for Public Input on Inclusive and Effective Tax Cooperation

March 13, 2023

Biden’s New Tax Proposals Are Complicated and Rife with Double Taxation

March 13, 2023

Biden’s FY 2024 Budget Would Result in More Than $4.5 Trillion in Gross Tax Increases

March 9, 2023

Dear President von der Leyen: President Biden Can’t Fix European Competitiveness

March 9, 2023


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In the Shadow of T-TIP: Why Congress Should Care About EU Tax and Trade Issues in 2023

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