![Country of Georgia tax reforms, Georgian people, Georgian tax reform, Georgia soviet tax, Socialist tax system, Soviet Union](https://taxfoundation.org/wp-content/uploads/2019/07/Georgia-555-e1563318912814-300x200.jpg)
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![Country of Georgia tax reforms, Georgian people, Georgian tax reform, Georgia soviet tax, Socialist tax system, Soviet Union](https://taxfoundation.org/wp-content/uploads/2019/07/Georgia-555-e1563318912814-300x200.jpg)
![Cadillac Tax repeal, control Health care costs, control Healthcare costs, Affordable Care Act](https://taxfoundation.org/wp-content/uploads/2019/07/health-care-cadillac-tax-e1563295386224-300x200.jpg)
![Brexit, UK tax system, UK CFC rules, UK controlled foreign corporation, UK BEPS](https://taxfoundation.org/wp-content/uploads/2019/07/UK-flag-555-e1563371770126-300x200.jpg)
How Controlled Foreign Corporation Rules Look Around the World: United Kingdom
The UK rules are designed to arrive at the most accurate definition of foreign income that should be taxed in the home country. These rules apply one of the most detailed approaches to solving the issue of taxing the right type and amount of foreign income. The method can be considered more effective, but the compliance implications and derived costs may be higher compared to those that are derived from the application of other methods.
7 min read![Transfer pricing regulations, transfer pricing anti-base erosion rules, transfer pricing BEPS, transfer pricing base erosion](https://taxfoundation.org/wp-content/uploads/2019/07/international3-e1562861330264-300x169.jpg)
The Impacts of Tightening up on Transfer Pricing
As with other anti-base erosion policies, transfer pricing regulations reveal the challenges of designing rules that address problems associated with various strategies businesses use to minimize their tax burdens. While countries may want to target specific abuses, the way the rules are designed can have real economic impacts on cross-border investment.
6 min read![2019 state tax changes 2019, State tax changes as of july 1, 2019, state tax rate changes, July 1, 2019, state tax changes effective July 1, 2019 GILTI conformity, Interest Limitation, Capital Investment](https://taxfoundation.org/wp-content/uploads/2019/07/state-map-RESIZED-e1592355021267-300x200.jpg)
State Tax Changes as of July 1, 2019
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![Effective corporate income tax rates, average corporate income tax rates, effective corporate income tax rates in Europe, declining statutory corporate income tax rates, declining corporate tax rate trends](https://taxfoundation.org/wp-content/uploads/2019/07/CIT-Changes-Final-2-01-300x286.png)
![US tax treaty, US tax treaties, Senate Foreign Relations Committee, Senate tax treaties, Rand Paul](https://taxfoundation.org/wp-content/uploads/2019/07/capitol-us-capitol-building-federal-tax-policy-hill-event-e1563207275875-300x200.jpeg)
Five Things to Know about the Pending Tax Treaties in the Senate
The tax treaties pending before the Senate present an opportunity to make the U.S. a more attractive place for companies from our treaty partner countries to invest and hire.
7 min read![New Jersey Budget, New Jersey Millionaire's Tax, New Jersey Millionaire tax](https://taxfoundation.org/wp-content/uploads/2019/03/new-jersey-1746121_1920-300x200.jpg)
![state sales tax rates, local sales tax rates, 2019 state sales taxes, 2019 local sales taxes, state sales tax base](https://taxfoundation.org/wp-content/uploads/2019/07/featured-01-300x287.png)
State and Local Sales Tax Rates, Midyear 2019
The role of competition in setting sales tax rates is often overlooked. One study shows that per capita sales in border counties in sales tax-free New Hampshire have tripled since the late 1950s, while per capita sales in border counties in Vermont have remained stagnant.
13 min read