Search fresh public links, source activity, and ready-to-use post angles for Destination-Based Cash-Flow Tax (Dbcft).
Fresh curated links around Destination-Based Cash-Flow Tax (DBCFT) are collected here so marketers can spot useful updates and turn timely ideas into posts faster.
Recent items include:
Recent curated links from global sources. Generate one free draft from any story, then use SocialBu to schedule and refine your content calendar.
The Tax Foundation uses and maintains a General Equilibrium Model, known as our Taxes and Growth (TAG) Model to simulate the effects of government tax and spending policies on the...
Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance, REG-115145-25, July 31, 2026 The Department of the Treasury...
The 12-year history of Tax Foundation’s ITCI shows that tax policy is constantly in flux around the world and that tax policy design choices matter for economic growth.
Some taxes have more powerful economic effects than others, and that’s a lesson policymakers should absorb as they work to craft a tax code that encourages growth and raises sustai...
Foreign Currency Gain or Loss of Controlled Foreign Corporations, REG-103844-26, 91 Fed. Reg. (proposed Aug. 14, 2026) On August 13, 2026, the Department of the Treasury and t...
Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property, REG-117130-25, 91 Fed. Reg. _____ (proposed Aug. 20, 2026) (to be codified at 26 C.F.R....
The OBBBA made substantial improvements to cost recovery, but more opportunities remain for policymakers looking to improve the investment climate in the US.
The ongoing economic uncertainty from global geopolitical threats, supply chain disruptions, rising interest rates, and lagging economic growth in many developed countries have hig...
For many taxpayers — especially those with variable, limited or short-term tax capacity — credit transferability provides a practical and effective solution.
Thermal Circuits, Inc. v. Commissioner, T.C. Memo. 2026-29 (July 7, 2026) In the complex intersection of supply chain financing and tax characterization, the distinction betwe...
The new public country-by-country reporting regimes adopted by the EU and Australia, and changes from the Financial Accounting Standards Board for financial accounts, are meant to...
Rather than adopt temporary policies that phase out and expire, policymakers should focus their efforts on long-term reforms to support investment.
If Canada doesn’t make these provisions permanent, it will drop to 12th place in the capital cost recovery ranking once provisions expire in 2034.
Foreign R&D generally complements domestic innovation rather than substituting for it, so penalizing foreign R&D weakens US firms in cross-border mergers and acquisitions a...
Two centuries of optimal-tariff research show that tariffs are unique in that foreigners bear a material portion of the tax burden. In comparison, the domestic economy shoulders th...
Leasing entities in IFSCs will enjoy improved liquidity as funds are no longer locked up in TDS credits
“Congress often tinkers with the tax code from one year to the next, so state conformity debates happen all the time, says Carl Davis, research director at the Institute on Taxatio...
The European Commission’s new Tax Omnibus proposal marks a notable step towards improving the simplicity and competitiveness of the EU Single Market.
The EU Tax Omnibus proposal would create an EU-wide minimum standard for full expensing, but it confines that standard to qualifying tangible assets used in research and developmen...
Yariv Brauner (Florida), Income and Territory: A Purpose-based Reform of Income Sourcing Rules, 74 Can. Tax J. ___ (2026): Since the inception of the international tax regime in th...
Internal Revenue Service. Summer 2026 Expanded Features for BTA. Fact Sheet FS-2026-11. July 2026. Retrieved from IRS.gov Newsroom. Internal Revenue Service. Business Tax Acco...
Poland has one of the most restrictive approaches to the tax treatment of losses in the OECD. Loss carryover provisions allow businesses to deduct their losses in one year against...
“It’s pretty clear these two things are potentially at odds,” said Matthew Gardner, senior fellow at the Institute on Taxation and Economic Policy. “The more Treasury tries to gut...
In June, the Dominican Republic rushed through a package of tax legislation in seven days. International examples demonstrate that consultation, transparency, and clarity are key f...
Use SocialBu to discover ideas, generate post drafts, and schedule them across your social channels.