Taxation of Multinational Businesses

TCJA Is Not GILTI of Offshoring

March 18, 2021

How GILTI Are U.S. Industries?

March 16, 2021

Can GILTI and the GloBE be Harmonized in a Biden Administration?

March 4, 2021

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

February 17, 2021

An “Interest”ing Tax Hike in the COVID-19 Relief Proposal

February 10, 2021

The European Commission and the Taxation of the Digital Economy

February 4, 2021

Tax Foundation Response to OECD Public Consultation Document: Reports on the Pillar One and Pillar Two Blueprints

December 14, 2020

Comparing Europe’s Tax Systems: International Tax Rules

November 19, 2020

Two Roads Diverge in the OECD’s Impact Assessment

October 20, 2020

Pillars, Blueprints, an Impact Assessment, and Construction Delays

October 13, 2020

Thin-Cap Rules in Europe

August 27, 2020

Challenges for Transfer Pricing in an Economic Downturn

June 17, 2020

Summary of the OECD’s Impact Assessment on Pillar 1 and Pillar 2

March 17, 2020

How Controlled Foreign Corporation Rules Look Around the World: Colombia and a Perspective of Latin America

February 25, 2020

How Controlled Foreign Corporation Rules Look Around the World: Germany

February 18, 2020

Bracing for Impact

February 11, 2020

How Controlled Foreign Corporation Rules Look Around the World: Spain

February 4, 2020

Profit Shifting: Evaluating the Evidence and Policies to Address It

January 31, 2020

How Controlled Foreign Corporation Rules Look Around the World: France

January 21, 2020

How Controlled Foreign Corporation Rules Look Around the World: China

January 14, 2020