A Review of the American Jobs Plan

On March 31, the Biden Administration presented a policy-packed proposal titled “The American Jobs Plan.” Members of the Coalition for a Prosperous America (CPA) can review the proposal’s many infrastructure spending efforts here. In addition to planned projects, the plan also contains numerous ways to pay for its $2.25 trillion price tag. Here’s our top…

Facebook and IRS Prepare for $9 Billion U.S. Tax Court Fight

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 to sales occurring in US. Ignore subsidiaries. Government challenges social-media giant’s transactions with its Irish subsidiary [Richard Rubin | February 8, 2020 | WSJ] Facebook Inc. FB 0.03% and the…

Op-ed | Washington Must Address Corporate Tax Avoidance. Digital Tax Fight Delay Helps

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… Over the past few months, a number of countries have been planning to impose new taxes on U.S. tech companies like Google, Facebook and Amazon. France in particular has aimed…

An Alternate Solution for France’s Digital Services Tax

Editor’s Note: Jeff Ferry is chief economist at the Coalition for a Prosperous America, where Arpan Dahal serves as a research assistant. Bill Parks is a member of the coalition’s board and the founder of NRS Inc. in Moscow, Idaho. In this article, the authors argue that a sales factor apportionment system at France’s statutory rate would likely generate more than double the revenue…

CPA submits opinion to OECD Tax Committee

The Organization for Economic Cooperation and Development (OECD) has proposed significant changes to the global tax system to combat profit shifting. The Coalition for a Prosperous America supports a much simpler, better, and fairer solution: Sales Factor Apportionment. The following submission was sent to the OECD on November 11th, 2019 to express our support and…