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

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


Related Articles

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

November 6, 2019

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

November 1, 2019

What’s up with Being GILTI?

March 14, 2019

What Happens When Everyone is GILTI?

March 1, 2019

Higher Corporate Tax Revenues Globally Despite Lower Tax Rates

January 22, 2019

Tax Relief is on the Agenda in Austria

January 14, 2019

Another Step on the Road Toward Fiscal Union?

January 10, 2019

Corporate Tax Rates Around the World, 2018

November 27, 2018

A Path Forward for Greece

November 19, 2018

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

November 12, 2018

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

November 8, 2018

2018 International Tax Competitiveness Index

October 23, 2018

Evaluating the Changed Incentives for Repatriating Foreign Earnings

September 27, 2018

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

June 25, 2018

The OECD Highlights the Economic Growth Benefits of Full Expensing

June 12, 2018

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

May 16, 2018

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

May 3, 2018

Latvia Joins the Cash-Flow Tax Club

April 16, 2018

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

March 19, 2018

Inversions under the New Tax Law

March 13, 2018