Foreign Direct Investment (FDI) Archive

TweetShareSharePin0 Shares The Tax Foundation appreciates the opportunity to provide public input on the report being prepared in connection to the resolution adopted by the General Assembly on 30 December 2022 on the “Promotion of inclusive and effective tax cooperation at the United Nations.”[1] We want to point out four key aspects of cross-border tax policy that

TweetShareSharePin0 Shares The Biden administration has proposed several changes to the U.S. international tax system that would raise taxes on multinational enterprises (MNEs). Similarly, the OECD’s tax proposals would raise taxes on MNEs. Together, the proposals would affect patterns of international investment and potentially decrease the volume of foreign direct investment (FDI). Under the tax