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

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

What’s up with Being GILTI?

March 14, 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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Higher Corporate Tax Revenues Globally Despite Lower Tax Rates

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2018 International Tax Competitiveness Index

Evaluating the Changed Incentives for Repatriating Foreign Earnings

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