Editor’s Note: Adopt Sales Factor Apportionment taxation and this tax litigation becomes irrelevant. Because internal profit shifting becomes irrelevant. Simply tax MNC global profit in proportion
Excerpt: Digital companies aren’t the only ones avoiding corporate taxes. Plenty of foreign multinationals that sell in the U.S. are also shifting profits through tax havens…
Excerpt: How did the pharmaceutical industry start sourcing pharmaceuticals in China? After her presentation at the Made in America trade show last month, I met Rosemary
By Jeff Ferry, CPA Chief Economist On October 25th, America’s largest steelmaker Nucor opened a new steel mill in Hickman, Arkansas. The mill will employ
By John R. Hansen, CPA Advisory Board Executive Summary America’s trade deficits, which are caused primarily by America’s overvalued dollar, are eroding the American Dream
Editors note: Chinese owned Smithfield Foods shipping pork to China amidst Asian swine flu problems. SMITHFIELD, Virginia (Reuters) – Smithfield Foods’ slaughterhouse in Virginia used
Editors note: CPA has previously praised Peter Navarro‘s action fixing the requirement by the Universal Postal Union that the US subsidize the delivery of small
Editors note: The China/Amazon/FedEx strategy finally comes to light as a major story. The de minimis loophole must be closed. And can be partially closed
After an initial review of the various 2020 Democratic presidential contenders’ tax proposals, the CPA tax committee noted a lack of progress on corporate tax
Editor’s note: The massive phantom foreign direct investment described in this article shows why CPA’s proposal for sales factor apportionment is needed for the US
