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Reforming Massachusetts Corporate Excise Tax for S Corporations

How Controlled Foreign Corporation Rules Look Around the World: France

In France, Controlled Foreign Corporation (CFC) rules were first enacted in 1980. The French tax regime operates on a strict territorial basis, where only profits generated in the country are subject to tax in France.

Territoriality of Tax Systems in Europe

Maryland Legislators Want to Tax Online Advertising

New IRS Data on Taxes of U.S. Parented Multinationals in 2017

Iowa Governor Proposes Second Round of Tax Reform

Measuring Marginal Effective Tax Rates on Capital Income Under Current Law

State and Local Sales Tax Rates, 2020

While many factors influence business location and investment decisions, sales taxes are something within lawmakers’ control that can have immediate impacts.

Gig Economy Workers Get Boost from New IRS Dedicated Tax Center

How Controlled Foreign Corporation Rules Look Around the World: China

The Chinese approach to base erosion and profit shifting is more focused on the application of transfer pricing rules and not on the application of CFC rules. Even with the rules in place, the Chinese tax authorities have not enforced the rules as much as other countries have.