profit shifting

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

June 15, 2022

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

October 11, 2021

How Would the Ways and Means Proposal Affect Profit Shifting?

October 7, 2021

Patent Box Regimes in Europe

September 9, 2021

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

September 8, 2021

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

September 7, 2021

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

August 26, 2021

International Tax Proposals and Profit Shifting

August 24, 2021

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

August 19, 2021

Will FDII Stay or Will it Go?

August 10, 2021

Survey Shows Growing Tax Complexity for Multinationals

July 26, 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

What We Know: Reviewing the Academic Literature on Profit Shifting

June 22, 2021

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

June 17, 2021

New Research Shows Major Changes for U.S. Companies Earning Profits from Ireland

June 16, 2021

Recent Analysis Explores Pillar 1 Risks and the Potential for Disputes

May 10, 2021

Treasury’s Latest Pillar 1 Proposal: A Strategy to Split the Riches or Give Away the Store?

April 14, 2021

Can GILTI and the GloBE be Harmonized in a Biden Administration?

March 4, 2021

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

February 17, 2021