The Rise of Phantom FDI in Global Tax Havens
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
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
Editors note: Another reason sales factor apportionment tax is needed. Capital flows for tax avoidance and profit shifting purposes should not exist. Tax profits based
By Steven L. Byers, PhD U.S. Senators Tammy Baldwin (D-WI) and Josh Hawley (R-MO) recently introduced a bipartisan bill (Senate Bill S.2357) to realign the
Editors note: Roger Simmermaker is a CPA member. The old Washington consensus on free trade was bipartisan. We are forging a new bipartisan Washington consensus
Editors’ note: This is an important and clear article by respected journalist Matthew Klein supporting the Baldwin/Hawley Competitive Dollar for Jobs and Prosperity Act. However,
Editors note: Conservative opinion leaders are starting to focus on the need for a competitive dollar. Senator Josh Hawley (R-Mo.) has wasted very little time
Editors note: Professor Michael Pettis wrote the book called “The Great Rebalancing” and is a core expert on global trade and balances. He is supportive of
Among the various Democratic presidential contenders, there are a number of proposals for corporate tax reform. After reviewing all the candidates’ plans, we’ve identified the
Editors note: This is an excellent result that CPA has been working on for some time. The effort threatens to further fray trade talks with
By David Morse, Tax Policy Director The US and domestic companies should be alarmed by China’s desire to preserve corporate tax avoidance strategies in the