In recent years, countries have debated significant changes to international tax rules affecting multinational companies. Last October, after negotiations at... View Article
Research and development (R&D) is a crucial part of technological change, as R&D takes initial scientific discoveries and translates them... View Article
Note: All data and methodological notes are accessible in our GitHub repository. Key Findings In 2022, 16 countries made changes to... View Article
Key Findings Central administration of local taxes is a common feature of sales taxes but is less common for income,... View Article
The Tax Foundation recently released the 2022 International Tax Competitiveness Index (ITCI), measuring the complexity and neutrality of countries’ tax... View Article
The tax treatment of research and development (R&D) expenses is one of the biggest issues facing Congress as the year... View Article
Key Findings: Excessive tax rates on cigarettes induce substantial black and gray market movement of tobacco products into high-tax states... View Article
Later this week, the European Union is expected to release a new Tobacco Tax Directive, the first update in more... View Article
As part of the 2017 Tax Cuts and Jobs Act (TCJA), the United States enacted a new limitation on interest... View Article
In two months, the United Kingdom has had two new tax plans, two new Prime Ministers (Liz Truss, then Rishi... View Article
