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Wisconsin Legislature Sends Budget, Marketplace Provider Bill to Governor

The Regressivity of Deductions

The Economics Behind Thin-Cap Rules

Thin-Cap Rules in Europe

Vaping Taxes by State, 2019

Are Opportunity Zones Working as Intended?

New Research Shows Small Firms Value Simplicity More Than Tax Relief

The Challenges of Consensus in the Digital Economy on the International Tax Treaty System

Testimony before the House Ways and Means Select Revenue Measures Subcommittee

Watch Nicole Kaeding, Vice President of Federal and Special Projects at the Tax Foundation, testify before the House Ways and Means Select Revenue Measures Subcomittee on the impact of limiting the SALT deduction.

How Controlled Foreign Corporation Rules Look Around the World: United States of America

The United States was the first country to enact CFC rules, and it is probably the country with the most complex set of rules that will be presented in this blog series. The rules determine control using a combined ownership test: one for the corporation and the other at the shareholder level. The assessable income under the rules is generally passive income but the amount of foreign income subject to U.S. tax has expanded with the adoption of GILTI.