International Tax Research Guide: Global Tax Policy: U.S. Government Sources

U.S. Department of the Treasury, Tax Policy > Section: International Tax

• The "International Tax" section links to: recently signed U.S. income tax treaties, protocols, notes and technical explanations; the current U.S. Model Income Tax Convention; U.S. Tax Information Exchange Agreements (TIEAs); U.S. Department of the Treasury documents regarding implementation of the Foreign Account Tax Compliance Act (FATCA); and additional international tax documents, such as letters to the U.S. Congress and testimony provided to Congressional committees.
  • Includes: U.S. Department of the Treasury, G7 Statement on Global Minimum Tax (June 28, 2025)
  • Related sources: 
    • Department of Finance Canada, G7 statement on global minimum taxes (June 28, 2025)
    • OECD Official Signals Skepticism About US-Pillar 2 Harmony (June 23, 2025)
    • Politico, G7 exempts US from applying minimum tax deal (June 29, 2025)
  • Includes: Joint Statement on the EU-U.S. Joint Financial Regulatory Forum (July 1, 2025)

Joint Committee on Taxation, Congress of the United States > Publications page.  Researchers can review sources under tab: Latest Publications.

• Older source: Background and Analysis of the Taxation of Multinational Enterprises and the Potential Reallocation of Taxing Rights Under the OECD’s Pillar One. 
  • The House Ways and Means Committee held this public hearing on Mar. 7, 2024: “OECD Pillar 1: Ensuring the Biden Administration Puts Americans First.” In the document above, the staff of the Joint Committee on Taxation provided legal and economic background about the taxation of income earned by multinational enterprises and the potential economic and revenue effects of Pillar One Amount A.

U.S. House Committee on Ways and Means (self-described as "the oldest tax-writing body in the U.S. House of Representatives since 1789") highlights "lastest news" on this Committee's home page.

• Includes: Chairman [Jason] Smith, G7 Agreement Is an America First Victory (June 27, 2025)
• Includes: Chairman [Jason] Smith and Chairman [Mike] Crapo Applaud Trump Admin for G7 International Tax Agreement Protecting American Workers and Businesses (June 26, 2025)
• The U.S. House Committee on Ways and Means states it "has launched a new comment portal where stakeholders and members of the public can share information on the impact [that] higher taxes will have on their families, businesses, and communities."