Coalition Materials

Business Roundtable

PDF Matthew J. Slaughter, "How U.S. Multinationals Strengthen the U.S. Economy," March 2010.

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

PDF Providing the Facts: Foreign Investment by Worldwide American Companies Expands the American Economy

PDF U.S. Multinational Companies Create American Jobs and Strengthen Our Economy

PDF Worldwide American Companies Face High Effective Tax Rates

PDF Proposed International Tax Increase Would Harm U.S. Economy

PDF Ad: Let's Keep the Playing Field Level

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

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

PDF U.S. Taxes are Out of Sync with World’s Leading Economies

PDF Worldwide American Companies Provide Many Benefits for American Workers and the American Economy

PDF Foreign Operations of Worldwide American Companies Boost Foreign Sales

PDF Deferral: A Primer

PDF Deferral Supports the Competitiveness Of Worldwide American Companies and Their Workers

PDF Case Study: Elimination of Deferral Sank American Shipping Industry

PDF Glossary of International Tax Terms

PDF Further Reading on International Tax Issues

PDF Presentation: Fair Tax Treatment for U.S. Companies in the International Economy

PDF Taxing U.S. Corporations in the Global Marketplace, June 2006.

National Association of Manufacturers

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 Position Paper on “American Jobs and Closing Tax Loopholes Act of 2010," May 24, 2010.

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

Technology CEO Council

PDF Other Nations Have Been Cutting Business Taxes While the U.S. Stood Still

U.S. Chamber of Commerce

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: Deferral erodes the U.S. tax base.
Fact: Deferral supports U.S. economic competitiveness by maintaining a measure of comparability between the taxes paid by worldwide American companies and foreign-based international companies on their foreign operations.