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

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

The OECD Highlights the Economic Growth Benefits of Full Expensing

June 12, 2018


Related Articles

Watch: Taxing the Digital Economy

Tax Interactions in Senator Warren’s “Medicare for All” Proposal Would Reduce Potential Revenue

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

What’s up with Being GILTI?

What Happens When Everyone is GILTI?

Higher Corporate Tax Revenues Globally Despite Lower Tax Rates

Tax Relief is on the Agenda in Austria

Another Step on the Road Toward Fiscal Union?

Corporate Tax Rates Around the World, 2018

A Path Forward for Greece

The TCJA Improved the United States’ International Tax Competitiveness Index Rankings

A Post-Brexit Budget for Growth? Not in the UK

2018 International Tax Competitiveness Index

Evaluating the Changed Incentives for Repatriating Foreign Earnings

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

The OECD Highlights the Economic Growth Benefits of Full Expensing

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

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

Latvia Joins the Cash-Flow Tax Club

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