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

Which Global Minimum Tax Will We Get?

April 8, 2022

What’s in the New Global Tax Agreement?

April 7, 2022

10 Tax Reforms for Growth and Opportunity

February 22, 2022

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


Related Articles

U.S.-China Trade War Hurt American Industries and Workers

May 13, 2022

Which Global Minimum Tax Will We Get?

April 8, 2022

What’s in the New Global Tax Agreement?

April 7, 2022

Biden’s Trade Agenda Should End the Trade War and Promote Free Trade

March 30, 2022

10 Tax Reforms for Growth and Opportunity

February 22, 2022

U.S. Tax Incentives Could be Caught in the Global Minimum Tax Crossfire

January 28, 2022

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

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