Center for Federal Tax Policy

International Taxes

International tax laws administered by U.S. and foreign governments can dramatically affect business decision making, job creation and retention, plant location, competitiveness, and the long-term health of the U.S. economy. The basic tenets of sound tax policy are that income should be taxed once and only once—as close to the source as possible—and that a tax system should be neutral to business decision making.


Featured Research

The Latest on the Global Tax Agreement

September 7, 2022

Who Gets Hit by the Inflation Reduction Act Book Minimum Tax?

August 10, 2022

An International Tax Agenda for Congress on the Anniversary of the Global Tax Deal

June 30, 2022

4 Things to Know About the Global Tax Debate

June 16, 2022

Biden’s FY 2023 Budget Would Result in $4 Trillion of Gross Revenue Increases

June 7, 2022

U.S.-China Trade War Hurt American Industries and Workers

May 13, 2022


Related Articles

How the Inflation Reduction Act Affects the Future of U.S.-EU Tax and Trade Cooperation

November 9, 2022

Details and Analysis of Canceling the Scheduled Business Tax Increases in Tax Cuts and Jobs Act

November 1, 2022

Changing Tax Policy Landscape Will Worsen U.S. Competitiveness

October 18, 2022

Tax Hike Proposals Live on Despite Being Dropped in the Inflation Reduction Act

October 10, 2022

The Latest on the Global Tax Agreement

September 7, 2022

Who Gets Hit by the Inflation Reduction Act Book Minimum Tax?

August 10, 2022

An International Tax Agenda for Congress on the Anniversary of the Global Tax Deal

June 30, 2022

4 Things to Know About the Global Tax Debate

June 16, 2022

Why FDI Matters for U.S. Employment, Wages, and Productivity

June 15, 2022

Biden’s FY 2023 Budget Would Result in $4 Trillion of Gross Revenue Increases

June 7, 2022

U.S.-China Trade War Hurt American Industries and Workers

May 13, 2022

Which Global Minimum Tax Will We Get?

April 8, 2022

Biden’s Trade Agenda Should End the Trade War and Promote Free Trade

March 30, 2022

10 Tax Reforms for Growth and Opportunity

February 22, 2022

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

Who Really Pays the Tariffs? U.S. Firms and Consumers, Through Higher Prices

December 15, 2021

The Interest Limitation Pile-On

December 10, 2021

Book Minimum Tax versus Corporate Rate Increase: Pick Your Poison

December 9, 2021

Trump-Biden Tariffs Hurt Domestic Manufacturing

December 1, 2021