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


Related Articles

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

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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

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