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Taxation of Multinational Businesses

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Improving Tax Treatment of R&D Would Boost Productivity and Growth US Research and Development Tax Treatment Trump Tax Cuts and TCJA Extension and Reform

Improving Tax Treatment of R&D Would Boost Productivity and Growth

As Congress debates expensing and other policies impacting business investment, lawmakers should consider the importance of business investment in research and development (R&D) as a driver for economic growth. Recent studies suggest that the economic benefits of R&D spending are even greater than previously understood.

7 min read
2025 Digital Tax Europe Data including Digital Services Taxes in Europe

Digital Services Taxes in Europe, 2025

Currently, about half of all European OECD countries have either announced, proposed, or implemented a digital services tax. Because these taxes mainly impact US companies and are thus perceived as discriminatory, the US responded with retaliatory tariff threats.

5 min read

The Global Tax Deal, Tax Cuts, and Tariffs—5 Major Tax Debates

What are the biggest tax stories shaping policy today—and what do they mean for you? In our 100th episode, we break down the five biggest tax stories, from the global tax deal to the looming expiration of the Tax Cuts and Jobs Act. 

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The Latest on the Global Tax Agreement

The agreement represents a major change for tax competition, and many countries will be rethinking their tax policies for multinationals. If there is no agreement on changes to Pillar Two or digital services taxes, retaliatory American tariffs could be on the horizon.

8 min read
2024 European Tax Policy Scorecard

2024 European Tax Policy Scorecard

The variety of approaches to taxation among European countries creates a need to evaluate these systems relative to each other. For that purpose, we have developed the European Tax Policy Scorecard—a relative comparison of European countries’ tax systems.

55 min read
Trump Global Minimum Tax Order

Five Things to Know About Trump’s Global Minimum Tax Order

This week, the incoming Trump administration issued a day-one executive order on the global minimum tax agreement known as Pillar Two, which seeks to ensure multinational corporations pay at least 15 percent in income tax.

6 min read

Behind the Numbers: Budget Shenanigans and the National Debt

What happens to your taxes when the Tax Cuts and Jobs Act expires on January 1, 2026? In this episode, we explore the potential tax hikes facing millions of Americans and the debate over measuring the budgetary impacts of extending tax cuts.

Trump Tax Cuts, Tariffs, and Reconciliation After the 2024 Election

Questions About Tax Cuts, Tariffs, and Reconciliation After the Election

Fiscal pressures are likely to weigh heavily on lawmakers as they craft a tax reform package. That increased pressure could result in well-designed tax reform that prioritizes economic growth, simplicity, and stability, or it could encourage budget gimmicks and economically harmful offsets. Lawmakers should avoid the latter.

8 min read
Taxes in the Internet Age, World Wide Web, E-file, and Internet Tax Policy

Taxes in the Internet Age

Today marks 55 years since two students sent the first message across the Advanced Research Projects Agency Network (ARPANET) between computers at four universities, which would later become the internet we enjoy today.

5 min read

What Sets the US and China Apart on Tax?

Broad, pro-investment tax policy matters for growth, and the US has plenty of opportunities to make improvements, particularly given the advantages our cross-Pacific rival confers on its firms.

5 min read
International Tax Competitiveness Index 2024 Global Tax Rankings by Country

International Tax Competitiveness Index 2024

While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.

92 min read