Locating the Source of Taxable Income in a Global Economy
Cosponsored with the International Tax Policy Forum

The Obama administration's fiscal year 2010 budget contains several significant proposals for changing tax rules related to income from foreign sources. In a speech given in May 2009, President Obama linked these international tax proposals to the administration's goal of eliminating tax code provisions that "reward our companies for moving jobs off our shores or transferring profits to overseas tax havens."

This conference examined various policy aspects relating to the taxation of multinational corporations, including the rules for locating profits abroad for tax purposes and what Internal Revenue Service data show about profit location. Panelists discussed whether formulary apportionment would reduce the auditing costs and other economic distortions associated with the current arm's-length standard. Participants also examined the way other countries have responded to the ability of international firms to transfer their income to lower-tax countries.

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Kevin A.
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Monday, October 27, 2014 | 10:00 a.m. – 11:30 a.m.
State income taxes and the Supreme Court: Maryland Comptroller v. Wynne

Please join AEI for a panel discussion exploring these and other questions about this crucial case.

Tuesday, October 28, 2014 | 9:30 a.m. – 12:15 p.m.
For richer, for poorer: How family structures economic success in America

Join Lerman, Wilcox, and a group of distinguished scholars and commentators for the release of Lerman and Wilcox’s report, which examines the relationships among and policy implications of marriage, family structure, and economic success in America.

Tuesday, October 28, 2014 | 5:30 p.m. – 7:00 p.m.
The 7 deadly virtues: 18 conservative writers on why the virtuous life is funny as hell

Please join AEI for a book forum moderated by Last and featuring five of these leading conservative voices. By the time the forum is over, attendees may be on their way to discovering an entirely different — and better — moral universe.

Thursday, October 30, 2014 | 2:00 p.m. – 3:00 p.m.
A nuclear deal with Iran? Weighing the possibilities

Join us, as experts discuss their predictions for whether the United States will strike a nuclear deal with Iran ahead of the November 24 deadline, and the repercussions of the possible outcomes.

Thursday, October 30, 2014 | 5:00 p.m. – 6:15 p.m.
The forgotten depression — 1921: The crash that cured itself

Please join Author James Grant and AEI senior economists for a discussion about Grant's book, "The Forgotten Depression: 1921: The Crash That Cured Itself" (Simon & Schuster, 2014).

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