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

2018 International Tax Competitiveness Index

October 23, 2018

The OECD Highlights the Economic Growth Benefits of Full Expensing

June 12, 2018

A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act

May 3, 2018

House Tax Cuts and Jobs Act Would Substantially Improve the U.S.’s International Tax Competitiveness

November 3, 2017

2017 International Tax Competitiveness Index

October 31, 2017

Details of the “Big Six” Tax Framework

September 27, 2017


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Spain’s Proposed Budget Plans Would Hurt Its Competitiveness Ranking

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2018 International Tax Competitiveness Index

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Tax Proposals in the French Budget for 2019

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Upcoming Corporate Tax Rate Reductions in Developed Countries

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New Study Raises Questions about European Commission Proposal to Tax Digital Companies

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Contrary to “Fair Share” Claims, Businesses are Central to Tax Collection Systems

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Latvia Joins the Cash-Flow Tax Club

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Sources of Government Revenue in the OECD, 2018

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New Study Debunks European Commission Claims Justifying New Taxes on Digital Companies

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Inversions under the New Tax Law

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Americans Consume Much More than They Invest

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