FACT Sheet: Build Back Better International Tax Reform Summary
An Overview of US International Corporate Tax Laws and a Comparison of Build Back Better Proposals to Fix Them
An Overview of US International Corporate Tax Laws and a Comparison of Build Back Better Proposals to Fix Them
Concerns about competitiveness and how the OECD negotiations may interact with U.S. international tax reform consistent with the President’s Made in America Tax Plan, the Senate Finance Committee Framework for International Tax Reform, and the No Tax Breaks for Outsourcing Act, or NTBOA (H.R. 1785), are overstated—or, worse—purposefully misleading. To improve competitiveness for American working families and domestic businesses, and to ensure an OECD agreement is reached, Congress should act now on U.S. international tax reform.
An Overview of US International Corporate Tax Laws and a Comparison of Current Proposed Plans to Change Them
US multinational corporations currently pay little to no US tax on their foreign profits, which incentivizes these companies to shift profits and real operations to tax havens.
More than 100 investors, small business associations, NGOs, and unions have voiced their support for country by country reporting of important financial information.
A Brief Summary of The Corporate Transparency Act of 2019.