Taxation of Multinational Businesses

U.S. Tax Incentives Could be Caught in the Global Minimum Tax Crossfire

January 28, 2022

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

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

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

September 8, 2021

Reviewing Wyden’s Reconciliation Tax Policy Proposals

September 7, 2021

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

September 7, 2021

GILTI of Neglecting Losses

September 1, 2021

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

August 26, 2021

International Tax Proposals and Profit Shifting

August 24, 2021

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

August 19, 2021

Four Revenue Scores on Options to Change U.S. International Tax Rules

August 17, 2021