Taxation of Multinational Businesses

Carve-ins and Carve-outs: Open Questions for Global Tax Reform

June 11, 2021

Two Important Issues that Must Be Resolved in “Global Tax Reform”

May 25, 2021

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

May 25, 2021

GILTI by Country Is Not as Simple as it Seems

May 18, 2021

Treasury’s Latest Pillar 1 Proposal: A Strategy to Split the Riches or Give Away the Store?

April 14, 2021

TCJA Is Not GILTI of Offshoring

March 18, 2021

How GILTI Are U.S. Industries?

March 16, 2021

Can GILTI and the GloBE be Harmonized in a Biden Administration?

March 4, 2021

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

February 17, 2021

Join Us for a Free “State Tax Policy Boot Camp”

February 12, 2021

An “Interest”ing Tax Hike in the COVID-19 Relief Proposal

February 10, 2021

The European Commission and the Taxation of the Digital Economy

February 4, 2021

Tax Foundation Response to OECD Public Consultation Document: Reports on the Pillar One and Pillar Two Blueprints

December 14, 2020

Comparing Europe’s Tax Systems: International Tax Rules

November 19, 2020

Two Roads Diverge in the OECD’s Impact Assessment

October 20, 2020

Pillars, Blueprints, an Impact Assessment, and Construction Delays

October 13, 2020

Biden’s Plan to Address Offshoring Comes with Contradictions

September 9, 2020

Thin-Cap Rules in Europe

August 27, 2020

Challenges for Transfer Pricing in an Economic Downturn

June 17, 2020

Summary of the OECD’s Impact Assessment on Pillar 1 and Pillar 2

March 17, 2020