global minimum tax

4 Things to Know About the Global Tax Debate

June 16, 2022

Why FDI Matters for U.S. Employment, Wages, and Productivity

June 15, 2022

Time for an Updated Impact Assessment of the Global Tax Deal

May 19, 2022

Which Global Minimum Tax Will We Get?

April 8, 2022

What’s in the New Global Tax Agreement?

April 7, 2022

Accounting for the Global Minimum Tax

March 16, 2022

The Global Minimum Tax Changes the Game for Build Back Better Revenue

March 1, 2022

Rushing Headlong into Formulary Apportionment

February 28, 2022

U.S. Tax Incentives Could be Caught in the Global Minimum Tax Crossfire

January 28, 2022

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