Coalition Materials

Business Roundtable

PDF "Buying and Selling: Cross-border mergers and acquisitions and the US corporate income tax," March 2015

PDF "Corporate Tax Reform – The Time is Now" (Submission to House Committee on Ways and Means Tax Reform Working Groups), April 2013

PDF "Reclaim America's Home Court Advantage" (ad), March 2013

PDF "International Tax: A Primer," March 2013

PDF "Case Study: Elimination of Deferral Sank American Shipping Industry," March 2013

PDF "Facts About Tax: Foreign Investment by Globally Engaged American Companies Expands the American Economy," March 2013

PDF "Globally Engaged American Companies Provide Many Benefits for American Workers and the American Economy," March 2013

PDF "Foreign Operations of Globally Engaged American Companies Boost Foreign Sales," March 2013

PDF "Deferral Supports the Competitiveness of Globally Engaged American Companies and Their Workers," March 2013

PDF "Globally Engaged American Companies Face High Effective Tax Rates," March 2013

PDF "Further Reading on International Tax Issues," March 2013

PDF "American Companies and Global Supply Networks," Matthew J. Slaughter, Ph.D., Tuck School of Business, Dartmouth, December 2012

PDF "Increasing Already High U.S. Corporate Taxes Will Disadvantage American Companies in the World Economy," April 2012

PDF "U.S. Taxes are Out of Sync with World’s Leading Economies," April 2012

PDF "Corporate Taxes: We're #1!" (video), April 2012

PDF "Corporate Taxes: Comparing Effective Rates" (video), March 2012

PDF "Corporate Taxes: Advantages of a Territorial System" (video), March 2012

PDF "Corporate Taxes: Falling Behind by Standing Still" (video), March 2012

PDF "Corporate Taxes: Winning" (video), March 2012

PDF "Massive New Taxes on U.S. Companies Will Slow Economic Recovery and Job Growth," March 2012

PDF "Proposed International Tax Increase Would Harm U.S. Economy," February 2012

PDF "New Administration Tax Proposal Would Repeal Deferral for 'Excess' Profits Earned on Intangible Assets by Worldwide American Companies," February 2012

PDF "Taxation of American Companies in the Global Marketplace: A Primer," April 2011

PDF "America's CEOs Call for Corporate Tax Reform, Not Increased Taxes on U.S. Worldwide Companies," February 2011

PDF "How U.S. Multinationals Strengthen the U.S. Economy," Matthew J. Slaughter, Ph.D., Tuck School of Business, Dartmouth, March 2010

PDF "Let's Keep the Playing Field Level" (ad), June 2009

PDF "Glossary of International Tax Terms," May 2009

PDF "U.S. Multinational Companies Create American Jobs and Strengthen Our Economy," March 2009

PDF "Presentation: Fair Tax Treatment for U.S. Companies in the International Economy," February 2009

National Association of Manufacturers

PDF NAM and MAPI Foundation White Paper: "U.S. Tax System Is Holding Us Back," April 13, 2015

PDF ManuFACTS: Thriving in An International Economy – The Longstanding Tax Policy of "Deferral" Supports U.S. Jobs, May 2009

National Foreign Trade Council

PDF NFTC Letter to Senators Max Baucus and Orrin Hatch to "Stop Tax Haven Abuse Act," October 3, 2011

PDF NFTC Position Paper on "American Jobs and Closing Tax Loopholes Act of 2010," May 2010

PDF "The NFTC Foreign Income Project: International Tax Policy for the 21st Century," 2001

Technology CEO Council

PDF "Evolution of Territorial Tax Systems in the OECD," April 2013

PDF "Other Nations Have Been Cutting Business Taxes While the U.S. Stood Still," August 2009

U.S. Chamber of Commerce

PDF Statement on Tax Reform Principles and Priorities, April 2013

PDF Dr. Martin Regalia: ECON 101 - Deferral is Not a Dirty Word, June 2009

Facts about Deferral
U.S. tax rules significantly affect the ability of American companies to compete in foreign markets. These rules include a provision known as “deferral,” which is a key pro-competitive international tax rule for American companies. Click Here to Learn More
Did You Know?
Myth: U.S. companies invest abroad to lower the cost of providing goods to U.S. consumers.
Fact: Globally engaged American companies invest abroad primarily to penetrate foreign markets, which represent 95% of the world’s population and 80% of the world’s purchasing power.