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.


Related Articles

Corporate Tax Inversion and Treasury’s New Debt-Equity Regulation

July 8, 2016

Sources of Government Revenue in the OECD, 2016

July 7, 2016

The House GOP’s Destination-Based Cash Flow Tax, Explained

June 30, 2016

Puerto Rico Needs a Growth Agenda Too

June 8, 2016

The Puzzling Policy of Foreign Tax Credits

May 31, 2016

Supply-Side Fix for Falling Productivity

May 10, 2016

The United Kingdom’s Experience with Inversions

April 5, 2016

Treasury Proposes Third Set of Anti-Inversion Rules

April 5, 2016

It Was Not A Good Week For The Patent Box

March 14, 2016

What Does Research on Profit Shifting Tell Us?

February 24, 2016

David Bowie: Tax Planning Hero

January 29, 2016

The Simple Solution to the Pfizer Deal: Cut the Rate and Move to a Territorial Tax System

November 24, 2015

How Many Countries in the World Have a Value-Added Tax?

November 19, 2015

Senator Ted Cruz’s Comment About His Border-Adjusted Tax, Explained

November 11, 2015

Estonia’s Growth-Oriented Tax Code

November 6, 2015

Donald Trump Makes Good Points on International Tax Competitiveness

November 3, 2015

Taxation and International Migration: Do High Tax Rates Cause Brain Drain?

November 2, 2015

Corporate Income Tax Rates and Base Broadening from Income Shifting

October 26, 2015

The Key Component of the Estonia’s Competitive Tax System

October 6, 2015

The Sad State of the Italian Tax Code

October 2, 2015