Mission & GOALS

Founded in 1992, the International Tax Policy Forum (ITPF) sponsors nonpartisan academic research and conferences to promote an informed dialogue on international tax issues. Currently, ITPF's membership includes more than 40 major, U.S.-based multinational companies. Contact Us

MEMBER COMPANIES:

Board of Advisors

Alan J. Auerbach
Mihir A. Desai
Michael Devereux
Michael J. Graetz
Michelle Hanlon
James R. Hines, Jr., Research Director
Matthew Slaughter

Emeritus
Glen Hubbard

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Latest News

Court Sustains European Commission’s Meddling in Transfer Pricing

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By Lee Sheppard

In news analysis, Lee A. Sheppard examines the Starbucks and Fiat state aid cases, both decided by the General Court of the European Union, asking how to reconcile the different outcomes 

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TCJA Corrections: Some Technical, Some Not

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By Mindy Herzfeld

In the second in a series reviewing provisions that could be included in upcoming tax legislation, Mindy Herzfeld looks at recent proposals to address both extenders and technical corrections to the Tax Cuts and Jobs Act.

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Hypothetical Distribution, Part 2: Determining Pro Rata GILTI Items

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By Carrie Brandon Elliot

Carrie Brandon Elliot reviews how hypothetical distribution rules for determining pro rata shares of subpart F income are modified to determine pro rata shares of GILTI items. 

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