CRS Products

Enforcement of Remedies Against Unfair Foreign Taxes

2025-07-09 · Resources · IF13023 · HTML available · PDF available

GILTI: Proposed Changes in the Taxation of Global Intangible Low-Taxed Income

2024-11-25 · Resources · IF11943 · HTML available · PDF available

Trends and Proposals for Corporate Tax Revenue

2024-05-08 · Resources · IF11809 · HTML available · PDF available

The OECD/G20 Pillar 1 and Digital Services Taxes: A Comparison

2024-04-01 · Reports · R47988 · HTML available · PDF available

International Tax Proposals Addressing Profit Shifting: Pillars 1 and 2

2024-01-31 · Resources · IF11874 · HTML available · PDF available

The Economic Implications of Moore v. United States

2023-11-20 · Resources · IF12536 · HTML available · PDF available

Corporate Taxation: Profit Shifting, Transfer Pricing, and Cost Sharing

2023-11-01 · Resources · IF12524 · HTML available · PDF available

The Pillar 2 Global Minimum Tax: Implications for U.S. Tax Policy

2023-09-22 · Reports · R47174 · HTML available · PDF available

Foreign Investment in Real Property Act (FIRPTA)

2023-09-18 · Resources · IF12498 · HTML available · PDF available

The Foreign Account Tax Compliance Act (FATCA)

2022-07-15 · Resources · IF12166 · HTML available · PDF available

Supreme Court To Address Foreign Account Reporting Penalties

2022-06-29 · Posts · LSB10774 · HTML available · PDF available

Tax Havens: International Tax Avoidance and Evasion

2022-01-06 · Reports · R40623 · HTML available

Corporate Income Taxation in a Global Economy

2022-01-04 · Reports · R47003 · HTML available · PDF available

Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97)

2021-12-16 · Reports · R45186 · HTML available · PDF available

Base Erosion and Profit Shifting (BEPS): OECD/G20 Tax Proposals

2021-08-26 · Reports · R44900 · HTML available · PDF available

Corporate Expatriation, Inversions, and Mergers: Tax IssuesCorporate Expatriation, Inversions, and Mergers: Tax Issues

2021-06-17 · Reports · R43568 · HTML available · PDF available

Temporary Business-Related Tax Provisions Expiring 2021-2027 and Business “Tax Extenders”

2021-05-24 · Reports · R46800 · HTML available · PDF available

H.R. 1865 and the Look-Through Treatment of Payments Between Related Controlled Foreign Corporations

2020-01-10 · Resources · IF11392 · HTML available · PDF available

U.S. International Corporate Taxation: Basic Concepts and Policy Issues

2016-12-21 · Reports · R41852 · HTML available

Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis

2012-12-21 · Reports · R40178 · HTML available