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

Trump-Biden Tariffs Hurt Domestic Manufacturing

December 1, 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

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


Related Articles

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

Who Gets Hit by the Book Minimum Tax?

November 18, 2021

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

October 26, 2021

What’s in the New Global Tax Agreement?

October 8, 2021

How Would the Ways and Means Proposal Affect Profit Shifting?

October 7, 2021

Testimony: Joint Economic Committee Hearing on the Revenue Provisions of the Build Back Better Act

October 6, 2021

How Heavily Taxed Are U.S. Multinationals?

September 29, 2021

Choose Your Own Adventure: Global Minimum Tax Edition

September 27, 2021

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

September 8, 2021

Tax Foundation Comments on the Wyden, Warner, Brown Discussion Draft

September 7, 2021

Expense Allocation: A Hidden Tax on Domestic Activities and Foreign Profits

August 26, 2021

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

June 30, 2021

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

June 21, 2021