International Taxes

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

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

OECD Tackling Harmful Tax Practices

September 18, 2019

The Italian DST Remix

July 23, 2019

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

July 15, 2019

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

July 11, 2019

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

July 8, 2019

How Controlled Foreign Corporation Rules Look Around the World: Japan

July 3, 2019

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

June 24, 2019

How Patent Boxes Impact Business Decisions

June 20, 2019

Patent Box Regimes in Europe

June 20, 2019

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

June 18, 2019

CFC Rules Around the World

June 17, 2019