The big corporate tax increase from Washington may be aimed at giants such as Amazon and Bank of America, but the regulatory burden will also fall significantly on many smaller companies with overseas operations.

Businesses that have...

The global minimum tax (GMT) agreement signed by more than 136 countries late last year marks a sea change in the taxation of international businesses. And, contrary to headlines, it's not just the big fish of the corporate world who need be co...

You hear it everywhere: U.S. corporations don't pay their fair share of taxes. They've hollowed out domestic industry by moving to cheaper, more tax-friendly countries. Whether or not you believe this narrative, it's built on criticism that...