Tax Foundation University 2022 is a free, 3-week lecture series designed to equip congressional staffers with valuable and timely insights on tax policy and economics.

Learn more: [ Ссылка ]

In the first of three sessions, our experts explained key parts of the corporate and international tax code, the current tax landscape, implications of scheduled and potential changes, and the latest research on who bears the burden of corporate income taxes.

Our experts discussed key concepts proposed as part of the Build Back Better agenda, such as profit shifting, differences between taxable and book income, and the tax treatment of other types of financial income. They also offered a lay of the land for international tax provisions and how the OECD tax deal could play a significant role in U.S. tax policy.

Areas of Focus:

-- The Basics of the Corporate Income Tax

-- Impact of the Corporate Tax on Workers and Businesses

-- Do Corporations Pay “Zero” in Federal Taxes?

-- Corporate Book Minimum Tax, Higher Corporate Rate, and R&D Tax Policies

-- International Tax Code and OECD Tax Deal Discussion

Related Resources

-- Video: Going Beyond the Headlines: Understanding Corporate Taxes ([ Ссылка ])

-- Video: Who Bears the Burden of the Corporate Income Tax? ([ Ссылка ])

-- Case Study: Cutting State Corporate Taxes ([ Ссылка ])

-- Case Study: Global Tax Deal ([ Ссылка ])

-- Podcast: Let’s Make a Global Tax Deal ([ Ссылка ])

-- Podcast: Corporate Tax Rates Around the World ([ Ссылка ])

Glossary Terms

-- Corporate Income Tax ([ Ссылка ])

-- Cost Recovery ([ Ссылка ])

-- Taxable Income ([ Ссылка ])

-- Book Income ([ Ссылка ])

-- OECD Pillar 1 ([ Ссылка ])

-- OECD Pillar 2 ([ Ссылка ])

See more: [ Ссылка ]

#corporatetax #internationaltax #taxpolicy

свернуть