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

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

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

November 1, 2019

Corporate Tax Rates Around the World, 2018

November 27, 2018


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How Would House Dems’ Tax Plan Change Competitiveness of U.S. Tax Code?

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

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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

August 24, 2021

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

August 17, 2021

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

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Eight Ways to Compare the Biden Proposals to the Global Minimum Tax

June 21, 2021

Details and Analysis of President Biden’s FY 2022 Budget Proposals

June 16, 2021

Details and Analysis of President Biden’s American Jobs Plan

June 4, 2021

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

May 25, 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

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

February 17, 2021

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

February 10, 2021

Role of the 2017 Tax Reform in the Nascent U.S. Economic Recovery

October 15, 2020

Watch: Taxing the Digital Economy

June 3, 2020

Tax Interactions in Senator Warren’s “Medicare for All” Proposal Would Reduce Potential Revenue

November 6, 2019

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

November 1, 2019