global minimum tax

Gift or Lump of Coal: U.S. Cross-border Tax Changes Won’t Be Home for Christmas

December 20, 2021

What Do Global Minimum Tax Rules Mean for Corporate Tax Policies?

December 20, 2021

What’s Next for Tax Competition?

October 28, 2021

Testimony: EU Parliament Subcommittee on Tax Matters Hearing on the Impact of National Tax Reforms on the EU Economy

October 11, 2021

How Heavily Taxed Are U.S. Multinationals?

September 29, 2021

Choose Your Own Adventure: Global Minimum Tax Edition

September 27, 2021

Treasury Minimum Tax Argument Relies on Narrow Interpretation of Current/Proposed Rules

September 8, 2021

Tax Foundation Response to Ireland Department of Finance Consultation Document: Consultation on OECD International Tax Proposals

September 8, 2021

Expense Allocation: A Hidden Tax on Domestic Activities and Foreign Profits

August 26, 2021

Adoption of Global Minimum Tax Could Raise U.S. Revenue…or Not

August 19, 2021

Insights from the UN World Investment Report for Global Tax Reform

July 8, 2021

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

July 7, 2021

Eight Ways to Compare the Biden Proposals to the Global Minimum Tax

June 21, 2021

A Global Minimum Tax and Cross-Border Investment: Risks & Solutions

June 17, 2021

Details and Analysis of President Biden’s FY 2022 Budget Proposals

June 16, 2021

Carve-ins and Carve-outs: Open Questions for Global Tax Reform

June 11, 2021

Two Important Issues that Must Be Resolved in “Global Tax Reform”

May 25, 2021

GILTI by Country Is Not as Simple as it Seems

May 18, 2021

Biden’s Tax Plan Would Restore U.S. Exceptionalism—But Not in a Good Way

April 9, 2021

How GILTI Are U.S. Industries?

March 16, 2021