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Business Tax Compliance and Complexity

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EU BEFIT proposal for Business in Europe Framework for Income Taxation

BEFIT: One-Stop-Shop or One-More-Stop?

On 12 September, the European Commission released a proposal called “Business in Europe: Framework for Income Taxation” (BEFIT) and two associated proposals on transfer pricing and a Head of Office tax system.

Moore v. United States tax unrealized income gains Obergefell v. Hodges: Supreme Court Upholds Same-Sex Marriage U.S. Supreme Court Nomination 2018

Talking Tax Reform: Post-Wayfair Remote Sales Tax Reforms

On October 5th, the Tax Foundation is hosting a webinar to discuss the new sales tax environment created by the 2018 Wayfair Supreme Court decision—and how state policymakers should respond.

Risks to the U.S. Tax Base from Pillar Two

Risks to the U.S. Tax Base from Pillar Two

A growing international tax agreement known as Pillar Two presents two new threats to the U.S. tax base: potential lost revenue and limitations on Congress’s ability to set its own tax policy.

The Inflation Reduction Act One Year Later

One year after its enactment, there are concerns about the Inflation Reduction Acts overall fiscal impact, the additional complexity it introduces to the tax system, and the sustainability of its initiatives.

States Move Away from Throwback and Throwout Rules

As more and more states move away from throwback or throwout rules, those states that still impose these rules are becoming less attractive for businesses, which are incentivized to relocate their sales activities to non-throwback states.

College sports tax exemption and tax-free college sports discussions

The Big Business of Tax-Free College Sports

Moving from one athletic conference to another can mean millions in additional revenue sharing from lucrative broadcasting contracts and other revenue streams, all tax-free.