JCX-8-23 (May 09, 2023)

Present Law And Economic Background Relating To Pharmaceutical Manufacturers And U.S. International Tax Policy

The Senate Committee on Finance has scheduled a public hearing on May 11, 2023, titled “Cross-border Rx: Pharmaceutical Manufacturers and U.S. International Tax Policy.”  The staff of the Joint Committee on Taxation has prepared a document that describes legal and economic background on U.S. taxation of U.S. multinational corporations and their cross-border activities.

 

Related Publications

  • JCX-38-23 (September 13, 2023)

    Description Of The Chairman’s Modification To The Chairman’s Mark Of The “United States-Taiwan Expedited Double-Tax Relief Act”

    view details
  • JCX-37-23 (September 12, 2023)

    Description Of The Chairman’s Mark Of The “United States-Taiwan Expedited Double-Tax Relief Act”

    view details
  • JCX-35-23 (July 17, 2023)

    Background And Analysis Of The Taxation Of Income Earned By Multinational Enterprises

    view details