Opinions
Why Does Ireland Need a Participation Exemption?
Robert Goulder writes that Ireland, or any other country thinking about territorial tax reforms, should kick the tires before they commit to fundamental change.
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Featured News
Virginia Governor Pushes for Expanded Business Tax Relief
Virginia Gov. Glenn Youngkin (R) has unveiled a legislative agenda that includes a boost to the state’s deduction for Paycheck Protection Program loan expenses and an income tax credit for small businesses.
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Featured Analysis
Does Strategic Forbearance Explain EU Deference to FATCA?
Robert Goulder asks why EU officials habitually decline to enforce EU data protection rules whenever the Foreign Account Tax Compliance Act is involved.
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Special Reports
Reasonable IRS Appraisal Triggers Conservation Easement Settlement
Hale E. Sheppard examines a recent conservation easement donation dispute, Little Horse Creek Property, and explains several taxpayer-favorable holdings by the Tax Court, explores the strategic use of qualified offers, and argues that easement cases can be resolved when the IRS focuses on valuation instead of supposed technical flaws in documents.
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Tax Notes Talk
Looking Ahead to the 2022 Filing Season and What to Expect
| January 20
Beverly Winstead of the Law Office of Beverly Winstead LLC and Paul Miller of Miller & Co. LLP discuss the 2022 filing season’s challenges and considerations in the third year of the pandemic.