Ideas, Not Mandates: Lessons Learned from a Decade of International Tax Reform
The past decade’s record suggests that countries have reliable legislative methods to improve their tax systems through ordinary tax reforms.
22 min read
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The OBBBA moved the US international tax system in the right direction on several fronts. However, some of the changes, while encouraging certain domestic activity and exports, may harm physical activity abroad that supports US competitiveness and domestic activity.
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Patent Box Regimes in Europe, 2025
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Changing Tax Policy Landscape Will Worsen U.S. Competitiveness
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