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Deloitte International Tax: Legislative Resource Center


On February 13, 2012, the Obama Administration released its (FY) 2013 Budget and the Treasury Department released the General Explanations of the Administration’s Fiscal Year 2013 Revenue Proposals (the “Greenbook”). When compared to the (FY) 2012 Budget, the (FY) 2013 Budget contains several carryover international tax proposals from the (FY) 2012 Budget. It also includes four new proposals. Unless otherwise indicated, all international tax proposals are proposed to be effective for taxable years beginning after December 31, 2012.

Building on principles laid out by President Obama in his January 2012 State of the Union address, the (FY) 2013 budget package would provide tax incentives for domestic manufacturers, continue current law tax rates for middle income taxpayers and shift the tax burden to multinationals and upper income individuals. The Budget does, however, propose extending several expiring taxpayer-friendly provisions, including the controlled foreign corporation look-through and active financing exceptions.

As these proposed tax provisions undergo congressional scrutiny and public debate, Deloitte Tax will track developments and provide ongoing analysis to keep you informed and up to date. We invite you to bookmark our Resource Center page to keep abreast of new developments and we encourage you to contact our tax service professionals if you wish to discuss the potential impact of these provisions on your business.

Dbriefs Webcasts and Webinars

Dbriefs is Deloitte's series of Webcasts designed to give valuable insights on important developments affecting your business.


Deloitte Tax's newsletter provides a high-level perspective on significant tax developments coming out of Congress, the IRS and the federal courts.

  • Tax News & Views Archive – published by the Deloitte Tax LLP Tax Policy Services group in Washington, D.C., provides a compact, reader-friendly perspective on the latest corporate tax developments coming out of Congress, the Internal Revenue Service (IRS), the Department of the Treasury, and the federal courts.
  • World Tax Advisor Archive – a weekly bulletin of international tax developments written by professionals of the member firms of Deloitte. The newsletter focuses on analyses of cross-border tax developments that reflect the dynamic business environment faced by multinationals.

Tax Alerts

Prepared by Deloitte Tax professionals, these alerts provide timely commentary and analysis on tax developments affecting cross-border transactions.

  • November 20, 2013 - Baucus tax reform discussion draft takes on international tax rules 
  • September 23, 2013 - U.S. Tax Court Holds That Elective Rev. Proc. 99-32 Accounts Receivable Are for Certain Tax Purposes “Indebtedness” Existing at the End of the Year to Which the 482 Adjustment Relates
  • May 21, 2013 - Supreme Court finds UK windfall tax creditable under Code section 901

Deloitte Tax Perspectives

The Joint Committee on Taxation

Technical Explanation of the Revenue Provisions of the Senate Amendment to the House Amendment to the Senate Amendment to H.R. 1586, Scheduled for Consideration by the Hours of Representatives on August 10, 2010

U.S. Treasury Publication

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