Foreign Derived Intangible Income (FDII)

Why Does the UTPR Matter?

June 1, 2023

Testimony: U.S. International Tax Policies That Support Investment and Innovation

May 11, 2023

Details and Analysis of President Biden’s Fiscal Year 2024 Budget Proposal

March 23, 2023

Biden’s FY 2024 Budget Would Result in More Than $4.5 Trillion in Gross Tax Increases

March 9, 2023

Details and Analysis of Canceling the Scheduled Business Tax Increases in Tax Cuts and Jobs Act

November 1, 2022

Changing Tax Policy Landscape Will Worsen U.S. Competitiveness

October 18, 2022

Biden and OECD Tax Proposals Would Hurt FDI

July 18, 2022

Trends in FDI Before and After the Tax Cuts and Jobs Act

July 6, 2022

An International Tax Agenda for Congress on the Anniversary of the Global Tax Deal

June 30, 2022

Comparing the Corporate Tax Systems in the United States and China

May 3, 2022

How Heavily Taxed Are U.S. Multinationals?

September 29, 2021

Reviewing Wyden’s Reconciliation Tax Policy Proposals

September 7, 2021

Top Ten Congressional Districts Impacted by Biden Corporate Tax Proposals

September 7, 2021

Tax Foundation Comments on the Wyden, Warner, Brown Discussion Draft

September 7, 2021

International Tax Proposals and Profit Shifting

August 24, 2021

Four Revenue Scores on Options to Change U.S. International Tax Rules

August 17, 2021

Options for Reforming the Taxation of U.S. Multinationals

August 12, 2021

Will FDII Stay or Will it Go?

August 10, 2021

Intellectual Property Came Back to U.S. after Tax Reform, but Proposals Could Change That

July 21, 2021

How Biden’s Business Tax Proposals Would Impact Taxpayers Across States

July 19, 2021