international tax reform

Ways and Means GILTI Reform Proposal Closely Tracks OECD/G-20 Pillar 2

Recent proposals to reform the tax treatment of US multinationals would increase US revenues substantially, according to an analysis by the Tax Policy Center. The...

October 27, 2021Thornton Matheson

Federal Budget and Economy: TaxVox

Are We Beginning An Historic Debate Over Work In the US?

Are We Beginning An Historic Debate Over Work In The US? What should the federal government do to encourage people to work? Should it try...

April 27, 2018Howard Gleckman

Business Taxes: TaxVox

Five Practical Challenges Of A House-Style Border Adjustable Cash Flow Tax

While House and Senate GOP leaders still insist they can enact a major tax reform this year, tax experts predict it could take years for...

February 7, 2017Howard Gleckman

Business Taxes: TaxVox

Navigating the confusing language of international tax reform

There has been considerable confusion about how to describe the treatment of international taxation in corporate tax reform plans. The House GOP blueprint , for...

December 14, 2016Eric Toder

Business Taxes: TaxVox

Could the EU’s Apple Tax Reboot Corporate Tax Reform in the US?

For years, corporate tax reform in the US has been dead in the water, in part because of deep disagreements within the American business community...

August 30, 2016Howard Gleckman

Federal Budget and Economy: TaxVox

Five Tax Stories To Watch in What Will Be a Wild Fall in Congress and on the Campaign Trail

Congress is back. Fiscal deadlines loom. Presidential candidates have tax plans to propose. It isn’t clear how much lawmakers will accomplish in the next four months, but it will be a busy and interesting fall. Here are five stories to watch: International Tax Reform : House Republicans insist they

September 8, 2015Howard Gleckman

: Daily Deduction

“Take me home, country road… To a fund (and a country), that’s not broke.”

Greece: "Ne" to new sales taxes and (maybe) tax reform. The beleaguered Greek government has offered a new reform plan in return for $55 billion in European Union bailout money—and it reportedly includes new sales taxes, new levies on cafes and restaurants (read: tourists) and possible tax reform,

July 10, 2015Renu Zaretsky

Individual Taxes: TaxVox

A Look at the Territorial Tax Systems in Four Countries Finds No Magic Bullets

It is an article of faith among many tax reformers that the U.S. should shift from a worldwide tax system to a territorial regime in which U.S.-based multinational corporations pay U.S. tax only on their domestic income. Such a step would reduce or eliminate tax on the dividends these firms receive

January 22, 2015Howard Gleckman

Individual Taxes: TaxVox

A Repatriation Tax Holiday for US Multinationals? Four Contagious Illusions

U.S.-based multinationals hold $2.1 trillion in foreign cash and insist that the only way they can feasibly bring that money back home is if Congress grants them a tax holiday—an idea that even President Obama now appears to support. But the argument they (and the President) are making for a

December 10, 2014Chris Sanchirico

Campaigns, Proposals, and Reforms: TaxVox

As American as Apple Inc.

Are large U.S. multinationals largely U.S. owned? To hear some of the arguments for retaining or enhancing the tax benefits that these companies enjoy, you’d...

March 18, 2014Chris Sanchirico