We Must Address Our Federal Tax Code

U.S. subsidiaries of internationally-based companies are subject to federal tax, just like any other U.S. business. In fact, the latest IRS data shows that U.S. subsidiaries pay 14 percent of all federal corporate income taxes.

OFII works to educate policymakers on the unique application of international tax rules to U.S. subsidiaries and advocates for non-discriminatory tax treatment of such companies to ensure the U.S. remains an attractive location for global investment.

Issue areas include:

Corporate Residency Proposals

Corporate Tax Reform

Foreign Investment Real Property Tax Act

Reinsurance

Tax Treaties

Thin Capitalization Rules