State Tax Issues

In recent years, several states have attempted to expand their fiscal jurisdiction outside the United States by taxing income received by non-U.S. companies. These types of extraterritorial taxation proposals threaten to impose double taxation on non-U.S. companies and often violate the spirit of bilaterally negotiated income tax treaties, federal tax rules, and international tax principles. These efforts also make states less attractive locations for foreign direct investment.

OFII actively works at the state level to ensure policymakers understand the implication of extraterritorial tax policy and advocates for states to abide by the United States’ obligations under its tax treaties with other countries.
 

Resources

New Jersey – OFII responds to tax proposal threatening FDI companies with double taxation, March 2016

Colorado – OFII responds to renewed push to establish tax haven blacklist, February 2016

Indiana – OFII offers solutions to tax proposal to alleviate threat of double taxation for FDI companies, January 2016

New York – OFII responds to renewed push to expand liability of insourcing companies, January 2016

Connecticut – OFII responds to threat of double taxation for inbound businesses, November 2015

Massachusetts – OFII responds to harmful proposal naming major FDI sources as tax havens, June 2015

Massachusetts – OFII offers solution to fix aggressive application of net-worth tax to non-U.S. firms, June 2015

New York – OFII responds to efforts to expose insourcing companies to unprecedented legal liability, June 2015

Washington, DC – OFII responds to 11th hour effort to establish tax haven blacklist, June 2015

Alabama – OFII responds to tax proposal exposing non-U.S. businesses to domestic taxation, May 2015

Oregon – OFII responds to proposal labeling major FDI sources as tax havens, April 2015

Colorado – OFII responds to harmful proposal establishing tax haven blacklist, April 2015

Maine – OFII responds to harmful proposal establishing tax haven blacklist, March 2015

 

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