Alliance for Competitive Taxation

Welcome

The Alliance for Competitive Taxation (ACT) was formed to promote U.S. jobs and investment and sustain rising incomes for American families through the establishment of a globally competitive U.S. tax system. ACT’s goals are to ensure the U.S. tax system is globally competitive and promotes U.S. economic growth.

Current News from ACT

Latest News

ACT analysis on the state- and district-level wage effect

ACT analysis on the district-level wage effect

ACT analysis on the state-level wage effect

ACT analysis on the state-level wage effect

May 23, 2024

ACT comment letter on Notice(s) 2023-63 and 2024-12

February 12, 2024

Comments on proposed regulations providing guidance on section 987

February 9, 2024

ACT comment letter on Notice 2023-80 (FTC)

January 15, 2024

ACT comment letter on Notice 2024-10 (CAMT)

October 12, 2023

ACT comment letter on CAMT dividends pursuant to Notice 2023-64

August 31, 2023

ACT comment letter to OECD consultation on Amount B

July 26, 2023

ACT comment letter on treatment of certain mark-to-market items under CAMT

July 19, 2023

ACT comment letter on FY 2024 Greenbook Proposals

March 20, 2023

ACT comments on Corporate Alternative Minimum Tax (CAMT) Notice 2023-7

March 20, 2023 (2)

ACT comment letter on Excise Tax on Repurchase of Corporate Stock Notice 2023-2

January 23, 2023

ACT Comment Letter to Secretary Yellen on 2022 Proposed Foreign Tax Credit Regulations

September 30 2022

ACT Recommendations for BMT Guidance, September 30 2022

July 1 2022

ACT Comment Letter to Secretary Yellen on 2021 Final Foreign Tax Credit Regulations, July 1 2022

June 14 2022

Response to the Hamilton Project Report “Six Economic Facts on International Corporate Taxation”

June 6 2022

CFO Letter to Secretary Yellen on Final Foreign Tax Credit Regulations

March 28 2022

Multi-trade Association Letter on OECD's Pillar 2 UTPR

February 24 2022

Comment Letter on 2021 Final Foreign Tax Credit Regulations

February 2 2022

Comment Letter on OECD Pillar Two Model Rules on Minimum Taxation

November 3 2021 (2)

Democratic Policymakers Express Concerns about Raising International Taxes on American Companies

November 3 2021

The Long and Winding Road to a Global Minimum Tax

October 22 2021

Treasury Department release shows record corporate tax revenues in 2021

October 4 2021

Alliance for Competitive Taxation Comments on the House Ways and Means Committee Reconciliation Tax Bill

October 1 2021

Democratic Congress Members Urge Caution on International Tax Provisions

September 22 2021

Washington’s Proposed Tax Increases Would Impact All of Us

September 3 2021

Comments on the August 25, 2021 International Tax Discussion Draft of Senate Finance Committee Chair Senator Ron Wyden, Senator Sherrod Brown, and Senator Mark Warner

September 3 2021 (2)

It’s a Critical Time for Economic Growth, Not Tax Hikes

August 23 2021

New Government Analysis Shows All Americans Would Bear the Cost of a Corporate Tax Increase

August 13 2021

Inclusive Framework Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy

August 5 2021

Three Experts Weigh in On International Tax Policy Proposals

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August 5 2021 (2)

How Corporate Income Tax Hikes Affect Us All

July 21 2021

Three Charts Showing We All Benefit from a Strong Economy

July 7 2021

Who Will Really Pay for the Proposed Corporate Tax Increases?

June 11 2021

Raising Taxes on Foreign Operations Would Cost Jobs at Home

June 4 2021

Why does the tax on income from foreign operations matter?

June 4 2021 (2)

How would raising corporate income taxes affect U.S. employers and their workers?

June 3 2021

How would raising corporate taxes affect the economic recovery?

June 3 2021 (2)

Your Questions About Corporate Income Taxes Answered

May 14 2021

Higher corporate taxes threaten American competitiveness

April 26 2021

Alliance for Competitive Taxation Comments on “Overhauling International Taxation” International Tax Framework Proposal of Senate Finance Committee Chair Senator Ron Wyden, Senator Sherrod Brown, and Senator Mark Warner, April 23

April 9 2021

ACT Statement for the Record, Senate Finance Committee Hearing, March 25

July 2019

ACT Statement on Multi-Trade Association GILTI Expense Allocation Letter to Treasury Secretary Mnuchin "As the name suggests, Congress intended the tax on Global Intangible Low-Taxed Income (GILTI) only to apply to foreign income that is taxed at very low rates in the foreign countries where it is e…

March 2019

Letter to Treasury Secretary Mnuchin regarding GILTI Expense Allocation (March 28, 2019)