June 12. 2017

ACT Tax Facts: Foreign Minimum Tax on US-Headquartered Global Companies

The attractiveness of the United States as a jurisdiction in which to locate the headquarters of a global company is markedly declining. Since 2000, the number of US-headquartered companies in the Forbes 500 list of global companies has declined by over 25 percent, from 202 in 2000 to 147 in 2016.1 And, foreign acquisitions of US companies were over three times greater than US acquisitions of Read more »