![arizona lawmakers Arizona income tax cuts Arizona federal conformity Arizona tax cuts](https://taxfoundation.org/wp-content/uploads/2017/01/Arizona-300x126.jpg)
All Related Articles
![arizona lawmakers Arizona income tax cuts Arizona federal conformity Arizona tax cuts](https://taxfoundation.org/wp-content/uploads/2017/01/Arizona-300x126.jpg)
![Michael Bloomberg Tax Plan](https://taxfoundation.org/wp-content/uploads/2020/02/Bloomberg-e1581092217596-300x214.jpg)
![R&D Tax Incentives in European OECD Countries, Tax Subsidies for R&D Expenditures in Europe](https://taxfoundation.org/wp-content/uploads/2020/02/RD-2020-dv2-01-300x289.png)
![Spain digital services tax Spain falling behind on digitalization, Spain Digital Tax, Digital Services Tax](https://taxfoundation.org/wp-content/uploads/2018/11/Spain-Madrid-e1624028615459-300x200.jpg)
How Controlled Foreign Corporation Rules Look Around the World: Spain
The CFC legislation in Spain is not as complicated as it is in some other countries, and it is aligned with the standards recommended by the OECD. The Spanish rules have evolved in a way that the rules are designed to comply with the EU principles not to interrupt the functioning of the Union and its single market.
4 min read![Kansas sales tax groceries Kansas tax reform bill veto override](https://taxfoundation.org/wp-content/uploads/2020/02/linkedin-In-Stream_Wide___Kansas-capitol-2-300x158.png)
![](https://taxfoundation.org/wp-content/uploads/2020/01/profit-shifting-world-global-map-e1580492918578-300x199.jpg)
Profit Shifting: Evaluating the Evidence and Policies to Address It
The OECD has been working to assess the impact of their program of work, and it will be critical for this assessment to take into account impacts not only on revenues, but also on growth and investment.
7 min read![State Corporate Income Taxes Increase Tax Burden on Corporate Profits, State Corporate Taxes](https://taxfoundation.org/wp-content/uploads/2020/01/CIT-Tax-Burden-on-Corporate-Profits-fv-01-300x259.png)
![](https://taxfoundation.org/wp-content/uploads/2020/01/cell-phone-2-digital-tax-tech-300x169.jpg)
FAQ on Digital Services Taxes and the OECD’s BEPS Project
What is a digital services tax (DST)? What countries have announced, proposed, or implemented a DST? What are some of the criticisms of a DST? What are alternatives to a DST? What is the OECD BEPS project and what is its main objective? What is the main objective of OECD Pillar 1? What is the main objective of OECD Pillar 2?
8 min read![Maine water extraction tax](https://taxfoundation.org/wp-content/uploads/2019/03/water-extraction-tax-maine-water-extraction-tax-2-300x258.jpg)
![](https://taxfoundation.org/wp-content/uploads/2020/01/DC-city-skyline-e1580246186249-300x200.jpeg)
![Spain coalition tax plan agreed upon by Pedro Sanchez, and Pablo Iglesias entails higher taxes on businesses and high-income earners.](https://taxfoundation.org/wp-content/uploads/2020/01/spain-madrid-e1580239760625-300x200.jpg)
![State Corporate Income Tax Rates and Brackets for 2019, state corporate tax rates 2020](https://taxfoundation.org/wp-content/uploads/2020/01/AdobeStock_301637516-e1580221706332-300x125.jpeg)
State Corporate Income Tax Rates and Brackets, 2020
Forty-four states currently levy a corporate income tax. Rates range from 2.5 percent in North Carolina to 12 percent in Iowa. Over the past year, several states, including Florida, Georgia, Indiana, Mississippi, Missouri, and New Jersey, implemented notable corporate income tax changes.
7 min read![Davos digital tax proposals, French digital tax proposal, U.S. and France digital tax dispute agreement in Davos, Switzerland](https://taxfoundation.org/wp-content/uploads/2020/01/Davos-Switzerland-e1579815639508-300x200.jpeg)
The Davos Digital (Tax) Détente?
The past week has been nearly nonstop with news on various fronts of a dispute over taxation of digital businesses. The main characters have been the U.S., France, and the UK, although the EU and the OECD have also played roles. Though the dust is still settling, it is worth trying to tie the various events and arguments together.
7 min read![Massachusetts corporate tax reform options, MA corporate tax reform, MA business tax reform, Massachusetts business tax reform](https://taxfoundation.org/wp-content/uploads/2019/10/linkedin-In-Stream_Wide___massachusetts_capitol_3-small-300x158.jpg)
![Wealth taxes in the OECD, Wealth taxes in Europe. What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD, wealth tax warren wealth tax oecd, Bernie Sanders wealth tax](https://taxfoundation.org/wp-content/uploads/2019/01/france-paris-455-e1570647793588-300x200.jpg)
How Controlled Foreign Corporation Rules Look Around the World: France
In France, Controlled Foreign Corporation (CFC) rules were first enacted in 1980. The French tax regime operates on a strict territorial basis, where only profits generated in the country are subject to tax in France.
5 min read![Territoriality of European OECD Countries’ Corporate Tax Systems, as of 2019, Under a territorial tax system, international businesses pay taxes to the countries in which they are located and earn their income. This](https://taxfoundation.org/wp-content/uploads/2020/01/Territorality-fv-300x294.png)
Territoriality of Tax Systems in Europe
3 min read![Maryland digital advertising tax litigation internet tax, Maryland digital ad tax, Maryland tax increases and Maryland tax proposals 2021](https://taxfoundation.org/wp-content/uploads/2020/01/Maryland-e1579127508658-300x200.jpeg)
![Tax haven, tax havens, tax haven countries, offshore tax havens, tax shelter US cross-border tax reform and GILTI Global Intangible Low Tax Income. Foreign tax credits](https://taxfoundation.org/wp-content/uploads/2019/08/global-map-international-flag-e1564673844904-300x169.jpeg)
![China CFC rules, China Controlled Foreign Corporation rules, Chinese controlled foreign corporation rules, Chinese multinationals](https://taxfoundation.org/wp-content/uploads/2020/01/China-Shanghai-300x200.jpg)
How Controlled Foreign Corporation Rules Look Around the World: China
The Chinese approach to base erosion and profit shifting is more focused on the application of transfer pricing rules and not on the application of CFC rules. Even with the rules in place, the Chinese tax authorities have not enforced the rules as much as other countries have.
3 min read![This week, the Massachusetts Senate is expected to vote on a bill which would ban all non-tobacco flavors from tobacco products. The bill also imposes an excise tax of 75 percent of wholesale value.](https://taxfoundation.org/wp-content/uploads/2019/11/Massachusetts_Statehouse-e1574094110357-300x189.jpg)