Position statement
Nations strive to craft efficient and economically sound tax systems to raise revenues needed for government services. At the same time, they also seek to enable their citizens to create and increase economic value and thereby raise standards of living. Increasingly, tax incentives are used to promote and sustain the technological advancements that enhance overall national welfare. National tax policies should also reflect the realities of the global marketplace with rules that help their citizens and enterprises compete on a level playing field.
IBM supports tax policies around the world that are based on these general principles. Many countries, including the U.S., are reforming their tax systems to reduce complexity and inequity while adapting to an increasingly competitive global marketplace. We also support an expanded network of bilateral income tax treaties to reduce barriers to cross-border investment and eliminate double taxation. IBM, Governmental Programs partners closely with the IBM Global Tax department and IBM business units on worldwide tax policies and practices that affect our business model. We work at all levels of government and with international organizations to craft and implement tax policies and practices that help us achieve our global business objectives.
Additional resources
Documents
- International R&D Incentives (30KB)
- EU on R&D Incentives (70KB)
- Bilateral Income Tax Essentials (15KB)
- Corporate Tax Reform Principles—United States (29KB)
- Fundamental Tax Reform: an International Perspective (256KB)
- Tax Dispute Resolution — OECD (449KB)
- Research & Development Tax Credit (15KB)
- India Treaty-related Tax Issues (28KB)
- Tax Reform Yale paper - U.S. (192KB)
- Hufbauer on U.S. international tax — Peterson Institute (132KB)
- BEA data on overseas investment by U.S. firms (3,747KB)
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