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Corporate Income Taxes

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Portugal property tax reform and Portugal transfer tax reform

Property and Transfer Tax: If It Moves, Stop Taxing It.

Portugal’s turnover tax on real property transfers places a serious drag on economic growth by making it harder for people to relocate for better jobs and living conditions while constraining investment into the development of housing and buildings.

5 min read

U.S. Must Fix R&D Treatment to Compete with China

Though providing permanent R&D expensing alone would not be a China-competition magic bullet, it is a no-brainer place to start. In this technological race, we should first make sure we have not tied our own shoes together.

4 min read
Fatal flaws of OECD Pillar Two Global Minimum Tax Foundation

The Fatal Flaw of Pillar Two

Pillar Two, the international global minimum tax agreement, has a considerable chance of failing and may ultimately allow the same problems it was designed to address.

6 min read
2017 tax reform including the Tax Cuts and Jobs Act TCJA impact of GILTI FDII and BEAT

The Impact of GILTI, FDII, and BEAT

The Tax Cuts and Jobs Act of 2017 (TCJA) reformed the U.S. system for taxing international corporate income. Understanding the impact of TCJA’s international provisions thus far can help lawmakers consider how to approach international tax policy in the coming years.

30 min read
JCT Report Shows How Corporate Tax Breaks Have Expanded, Analysis of JCT Corporate Tax Expenditures

JCT Report Shows How Corporate Tax Breaks Have Expanded

Lawmakers should prioritize creating a tax system that supports investment more broadly rather than subsidizing specific industries and allowing broad, neutral pro-investment provisions to expire.

3 min read