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

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

A Path Forward for Greece

November 19, 2018

2018 International Tax Competitiveness Index

October 23, 2018


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