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O Canada! What Might Its Digital Services Tax Mean For Us?
November 3, 2023
Last month, my husband ran the Detroit Free Press Marathon. During the race , runners left Detroit and crossed the Ambassador Bridge into Windsor in...
Federal Budget and Economy
A Rundown of Biden’s Proposed Changes To The Taxation Of Foreign Income
March 31, 2023
As expected, President Biden’s 2024 proposed budget included several changes to the tax treatment of foreign income. Although prior attempts to rewrite these tax rules...
One Strong Global Minimum Tax Beats Two Weak Ones
July 8, 2022
According to recent news reports, Congressional Democrats are considering watered-down versions of two measures from last year’s Build Back Better Act . The alternative minimum...
Rethinking the Incidence of the Corporate Income Tax
May 10, 2022
Debates about corporate income tax cuts follow a familiar script. Republicans claim that rank-and-file workers benefit . Democrats argue that affluent shareholders reap the gains...
Biden’s “Undertaxed Profit Rule” Would Complete US Adoption of BEPS Pillar 2
April 27, 2022
President Biden’s 2023 budget would replace the current 10 percent base erosion anti-avoidance tax (BEAT) on US subsidiaries of foreign corporations with a 15 percent...
Are Current Hill Tax Plans Enough To Fund A Scaled-Back Climate And Social Spending Bill?
March 10, 2022
In a 50-50 Senate where every vote counts, President Biden’s “Build Back Better” (BBB) fiscal agenda has a new name and—if it wants the vote...
What Is Biden’s Minimum Book Income Tax on Corporations?
November 2, 2021
Last week, President Biden proposed a major change in the way some large corporations are taxed. These firms would be required to pay tax on...
Ways and Means GILTI Reform Proposal Closely Tracks OECD/G-20 Pillar 2
October 27, 2021
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...
Biden Follows Through on His Campaign Promise of Big Tax Hikes on US Corporations
March 31, 2021
Biden Follows Through On His Campaign Promise Of Big Tax Hikes on US Corporations US-based multinational corporations can’t say they were not warned. President Biden...
OECD Pillar 2 Provides A Good Model for Biden US Worldwide Tax
March 19, 2021
The Biden Administration is taking steps to develop a new, global minimum tax on multinational corporations. The initiative, led by Treasury Secretary Janet Yellen, follows...
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