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55c984159366576a63f030510a9f1307 Archive

3 Issues with the Proposals

TweetShareSharePin0 Shares Earlier this year, Maryland legislators overrode Governor Larry Hogan’s (R) veto of HB732, approving a digital advertising tax, the first of its kind in the country. But legislators punted several crucial questions to the state comptroller, who last week submitted proposed regulations for the digital advertising tax to the state Joint Committee on

Don’t Copy European Drug Pricing Policies that Reduced R&D Innovation

TweetShareSharePin0 Shares U.S. companies succeed and maintain their success by engaging in research & development (R&D) that results in innovative products and services reaching customers around the world. But U.S. policies that create tax or regulatory penalties, such as the drug pricing and excise tax proposal lawmakers are considering in the reconciliation package, can curtail

Patent Box Regimes in Europe, 2021

TweetShareSharePin0 Shares Patent box regimes (also referred to as intellectual property, or IP, regimes) provide lower effective tax rates on income derived from IP. Most commonly, eligible types of IP are patents and software copyrights. Depending on the patent box regime, income derived from IP can include royalties, licensing fees, gains on the sale of

HR3 Prescription Drug Bill | R&D Spending & Medical Innovation

TweetShareSharePin0 Shares The technological advancements that allowed many employees to work from home and patients to seek medical care remotely throughout the COVID-19 pandemic would have been impossible without earlier investments in research & development (R&D). Likewise, thanks to decades of R&D in the pharmaceutical industry and the resulting technological breakthroughs, nearly every adult in

Wyden Tax Proposals & Reconciliation

TweetShareSharePin0 Shares Congressional lawmakers are putting together a reconciliation bill to enact much of President Biden’s Build Back Better agenda. Many lawmakers, however, want to make their own mark on the legislation. Senate Finance Committee Chair Ron Wyden (D-OR) has released his own proposals on a variety of tax issues that differ in some important

Wyden Mark-to-Market Bill | Wyden Financial Services Tax Proposals

TweetShareSharePin0 Shares Sen. Ron Wyden (D-OR) has introduced a series of proposals that may be considered in the budget reconciliation process, including two bills that would change the tax treatment of financial services: derivatives and carried interest. Notably, both proposals would enact “mark-to-market” taxation for derivatives and carried interest, which could be a precursor to

Comments on the Wyden, Brown, Warner International Tax Overhaul Draft

TweetShareSharePin0 Shares Introduction Tax Foundation welcomes the opportunity to offer comments on the Wyden, Warner, Brown discussion draft on international taxation. Tax Foundation is a nonprofit think tank based in Washington, D.C., and our mission is to improve lives through tax policies that lead to greater economic growth and opportunity. We use the four principles
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