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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About the Author

 

Kevin A.
Hassett

 

Alex
Brill

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Tuesday, July 29, 2014 | 10:00 a.m. – 12:00 p.m.
Is Medicare’s future secure? The 2014 Trustees Report

Please join AEI as the chief actuary for Medicare summarizes the report’s results, followed by a panel discussion of what those spending trends are likely to mean for seniors, taxpayers, the health industry, and federal policy.

Friday, August 01, 2014 | 10:30 a.m. – 12:00 p.m.
Watergate revisited: The reforms and the reality, 40 years later

Please join us as four of Washington’s most distinguished political observers will revisit the Watergate hearings and discuss reforms that followed.

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