AbstractThis paper delves into the temporal interpretation of fronting constructions in English, a topic that has received limited attention in the literature on tense semantics. It presents new empirical findings revealing that specific fronting configurations, involving present tense morphology in a complement CP under a matrix past tense, can yield a theoretically unexpected simultaneous interpretation. A novel theoretical framework for understanding English tense is proposed, which accounts for the temporal interpretation of both fronting and non-fronting versions of attitude reports. The framework introduces a null simultaneous tense as a replacement for the conventional indexical present and the Sequence-of-Tense (SOT) de se tense. It is argued that in complement CPs the null simultaneous tense, as well as past tense, can be anchored either to the attitude time or to the utterance time. In either case, each tense receives a de re interpretation. Moreover, the paper contends that evidence from fronting constructions supports Kratzer’s (Proceedings of semantics and linguistic theory 8, pp. 92–110, 1998) proposal that the transmission of temporal features (as part of the mechanism of SOT) occurs at PF. Finally, the proposed revision of the English tense system contributes to a more unified cross-linguistic perspective on tense. It is demonstrated how the temporal readings of attitude reports arising in such non-SOT languages as Russian, Japanese, and Hebrew can be captured within the system developed for English, with known contrasts attributed to the absence of Feature Transmission in those languages. Further known and new data from English, Modern Greek, and German are examined, revealing variations in SOT effects across SOT languages. These data are used as additional evidence supporting the claim that cross-linguistic variation in the interpretation of complement tense stems solely from differences in Feature Transmission. Regarding the semantic profile of tenses, it can be considered largely invariant.