Center for Global Tax Policy

Taxation of Multinational Businesses


Featured Research

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

February 17, 2021

The European Commission and the Taxation of the Digital Economy

February 4, 2021

The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1

October 24, 2019

Next Steps from the OECD on BEPS 2.0

October 9, 2019

Comments on the Initiation of a Section 301 Investigation of France’s Digital Services Tax

August 12, 2019


Related Articles

What’s in the New Global Tax Agreement?

October 8, 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 Response to Ireland Department of Finance Consultation Document: Consultation on OECD International Tax Proposals

September 8, 2021

Tax Foundation Comments on the Wyden, Warner, Brown Discussion Draft

September 7, 2021

GILTI of Neglecting Losses

September 1, 2021

Expense Allocation: A Hidden Tax on Domestic Activities and Foreign Profits

August 26, 2021

International Tax Proposals and Profit Shifting

August 24, 2021

Adoption of Global Minimum Tax Could Raise U.S. Revenue…or Not

August 19, 2021

Four Revenue Scores on Options to Change U.S. International Tax Rules

August 17, 2021

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

Survey Shows Growing Tax Complexity for Multinationals

July 26, 2021

Intellectual Property Came Back to U.S. after Tax Reform, but Proposals Could Change That

July 21, 2021

Piling on the GILTI Verdicts

July 15, 2021

Thin-Cap Rules in Europe

July 15, 2021

New Research Shows Major Changes for U.S. Companies Earning Profits from Ireland

June 16, 2021

Carve-ins and Carve-outs: Open Questions for Global Tax Reform

June 11, 2021

Two Important Issues that Must Be Resolved in “Global Tax Reform”

May 25, 2021

GILTI by Country Is Not as Simple as it Seems

May 18, 2021

Treasury’s Latest Pillar 1 Proposal: A Strategy to Split the Riches or Give Away the Store?

April 14, 2021