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Do Americans Abroad Still Pay US Taxes?

Do Americans Abroad Still Pay US Taxes?

How does living abroad impact the taxes an American has to pay? Unlike most countries that tax based on residency, the US employs citizenship-based taxation, meaning Americans are taxed on their global income regardless of where they reside.

Gas Taxes in Europe 2024 Gas Taxes and Diesel Taxes in Europe Fuel Tax Rates

Diesel and Gas Taxes in Europe, 2024

Gas and diesel taxes continue to be prominent policy issues throughout Europe. As the EU undergoes sweeping changes for its green transition, fuel taxes are likely to be a crucial aspect of policy discussions.

3 min read

Pillar Two: Electric Boogaloo

The global tax deal and Pillar Two are shaking up the tax landscape worldwide, introducing a web of complexity and confusion.

Capital allowances in Europe can impact depreciation in Europe and capital investment and business investment in Europe

Capital Allowances in Europe, 2024

Although sometimes overlooked in discussions about corporate taxation, capital allowances play an important role in a country’s corporate tax base and can impact investment decisions—with far-reaching economic consequences.

4 min read
Real Estate Transaction Tax Rates in German States

Real Estate Transaction Tax Rates in German States

The real estate transaction tax is levied on the gross sales value of a property when it changes ownership, without deductions for investment or purchasing costs. This makes the tax particularly harmful to investment in buildings and structures.

3 min read

Patent Box Regimes in Europe, 2024

The aim of patent boxes is generally to encourage and attract local research and development (R&D) and to incentivize businesses to locate IP in the country. However, patent boxes can introduce another level of complexity to a tax system, and some recent research questions whether patent boxes are actually effective in driving innovation.

3 min read
Tax Subsidies for R&D Expenditures in Europe

Tax Subsidies for R&D Expenditures in Europe, 2024

Many countries incentivize business investment in research and development (R&D), intending to foster innovation. A common approach is to provide direct government funding for R&D activity. However, a significant number of jurisdictions also offer R&D tax incentives.

3 min read
Hungary EU presidency tax reform and tax policies

Tax Files under New Council of EU Presidency: Hungary

As Hungary takes over the six-month rotating presidency of the Council of the European Union in the aftermath of the European elections, the relationship between tax policy and Europe’s competitiveness will be closely linked.

6 min read
The Impact of High Inflation on Tax Revenues across Europe

The Impact of High Inflation on Tax Revenues across Europe

The European Union’s experience with high inflation highlights the critical need for adaptive fiscal policies. Best practices drawn from the academic literature recommend implementing automatic adjustment mechanisms with a certain periodicity and based on price increases.

31 min read
The High Cost of Wealth Taxes

The High Cost of Wealth Taxes

Many developed countries have repealed their wealth taxes in recent years for a variety of reasons. They raise little revenue, create high administrative costs, and induce an outflow of wealthy individuals and their money. Many policymakers have also recognized that high taxes on capital and wealth damage economic growth.

30 min read