International Proposals


Featured Research

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

February 5, 2021

Designing a Global Minimum Tax with Full Expensing

September 23, 2020

Digital Services Taxes: Do They Comply with International Tax, Trade, and EU Law?

May 26, 2020

The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1

October 24, 2019

Next Steps from the OECD on BEPS 2.0

October 9, 2019


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What’s in the New Global Tax Agreement?

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

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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

International Tax Proposals and Profit Shifting

August 24, 2021

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

August 19, 2021

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

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Insights from the UN World Investment Report for Global Tax Reform

July 8, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 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

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

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

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

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Personnel Is Policy: Biden International Tax Team Edition

February 4, 2021