Why Do U.S. Dual Capacity Rules Matter? Ten Q’s & A’s

As the debate about how to address the U.S. federal budget deficit, tax reform and economic growth continues, the ACCF presents this Special Report to help policymakers, the public and the media understand the short and long run economic consequences of altering the existing dual capacity tax rules applicable to U.S. multinationals operating abroad. As discussed below, the modification of these rules as proposed would likely weaken the U.S. economy, slow job growth and endanger national energy security.

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