Taxation of Multinational Businesses

Featured Research

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases

May 25, 2021

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

February 17, 2021

The European Commission and the Taxation of the Digital Economy

February 4, 2021

The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1

October 24, 2019

Gift or Lump of Coal: U.S. Cross-border Tax Changes Won’t Be Home for Christmas

December 20, 2021

What Do Global Minimum Tax Rules Mean for Corporate Tax Policies?

December 20, 2021

Book Minimum Tax versus Corporate Rate Increase: Pick Your Poison

December 9, 2021

Who Gets Hit by the Book Minimum Tax?

November 18, 2021

How Do Build Back Better Taxes Affect 5G Competition?

November 15, 2021

Proposed Minimum Tax on Book Income Would Hit Stock-Based Compensation

October 25, 2021

What’s in the New Global Tax Agreement?

October 8, 2021

How Would the Ways and Means Proposal Affect Profit Shifting?

October 7, 2021

Testimony: Joint Economic Committee Hearing on the Revenue Provisions of the Build Back Better Act

October 6, 2021

Which Industries Would the Tax Hikes Target?

October 5, 2021

How Heavily Taxed Are U.S. Multinationals?

September 29, 2021

Choose Your Own Adventure: Global Minimum Tax Edition

September 27, 2021

Treasury Minimum Tax Argument Relies on Narrow Interpretation of Current/Proposed Rules

September 8, 2021

Tax Foundation Response to Ireland Department of Finance Consultation Document: Consultation on OECD International Tax Proposals