![Tax haven, tax havens, tax haven countries, offshore tax havens, tax shelter US cross-border tax reform and GILTI Global Intangible Low Tax Income. Foreign tax credits](https://taxfoundation.org/wp-content/uploads/2019/08/global-map-international-flag-e1564673844904-300x169.jpeg)
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![Tax haven, tax havens, tax haven countries, offshore tax havens, tax shelter US cross-border tax reform and GILTI Global Intangible Low Tax Income. Foreign tax credits](https://taxfoundation.org/wp-content/uploads/2019/08/global-map-international-flag-e1564673844904-300x169.jpeg)
![Iowa property tax cap](https://taxfoundation.org/wp-content/uploads/2018/05/AdobeStock_130310532-e1556546214641-300x200.jpeg)
![Adobe Stock, Fizkes](https://taxfoundation.org/wp-content/uploads/2020/01/worker-writing-on-a-whiteboard-economic-modeling-entrepreneurship-and-business-e1578939090691-300x200.jpeg)
![2020 State and Local Sales Tax Rates, 2020 state sales tax rates, 2020 local sales tax rates](https://taxfoundation.org/wp-content/uploads/2020/01/Sales-tax-rates-e1578946490729-300x200.jpeg)
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.
12 min read![IRS State and Local Deduction Cap Workaround SALT](https://taxfoundation.org/wp-content/uploads/2018/08/AdobeStock_29888665-e1535052203832-300x200.jpeg)
![China CFC rules, China Controlled Foreign Corporation rules, Chinese controlled foreign corporation rules, Chinese multinationals](https://taxfoundation.org/wp-content/uploads/2020/01/China-Shanghai-300x200.jpg)
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.
3 min read![This week, the Massachusetts Senate is expected to vote on a bill which would ban all non-tobacco flavors from tobacco products. The bill also imposes an excise tax of 75 percent of wholesale value.](https://taxfoundation.org/wp-content/uploads/2019/11/Massachusetts_Statehouse-e1574094110357-300x189.jpg)
![Alcohol Taxes Beer](https://taxfoundation.org/wp-content/uploads/2015/02/beer4-300x200.jpg)
Proposal to Increase New York Beer Tax
3 min read![VAT rates in Europe, Value-Added Tax Rates Europe, consumption tax Europe](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-01-01-01-300x285.png)
VAT Rates in Europe, 2020
3 min read![Austria tax reform plan, Austrian tax reform plan, Austrian Finance ministry, Vienna Austria tax reform](https://taxfoundation.org/wp-content/uploads/2019/05/Vienna-Austria-LINKEDIN-300x158.jpg)