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


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Who Gets Hit by the Book Minimum Tax?

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

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What’s in the New Global Tax Agreement?

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

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Which Industries Would the Tax Hikes Target?

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How Heavily Taxed Are U.S. Multinationals?

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Choose Your Own Adventure: Global Minimum Tax Edition

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

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

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Tax Foundation Comments on the Wyden, Warner, Brown Discussion Draft

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GILTI of Neglecting Losses

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Expense Allocation: A Hidden Tax on Domestic Activities and Foreign Profits

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International Tax Proposals and Profit Shifting

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Adoption of Global Minimum Tax Could Raise U.S. Revenue…or Not

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