Opinions
NFT Markets Create More Tax Concerns Than Just Gains
Carrie Brandon Elliot looks at how the discussion of tax and nonfungible token goes beyond gain income.
See All Opinions
Featured News
Michigan Bills Would Establish Job Creation Incentive Program
Michigan House lawmakers have introduced bipartisan legislation that would create a tax incentive program to lure new jobs to the state.
See All Featured News
Featured Analysis
Treasury’s Growing Tax Enforcement Power
Benjamin M. Willis argues that reconciliation laws shift legislative power to the executive branch, potentially pushing the limits of executive authority, particularly when coupled with doubled spending on IRS enforcement to close the tax gap.
See All Featured Analysis
Special Reports
Shapley Value: A Fair Solution to the Value Creation Puzzle in Transfer Pricing?
Verena Hahn, Yves Hervé, Salem Saljanin, and Lorraine Eden show how the Shapley value can be used by transfer pricing professionals to implement the OECD's value creation approach when several legal entities make development, enhancement, maintenance, protection, and exploitation contributions to a multinational group's profit.
See All Special Reports
Tax Notes Talk
The Advance Child Tax Credit: Changes Coming?
| October 21
Professor Jacob Goldin of Stanford Law School discusses proposed changes to the advance child tax credit in draft legislation recently released by House Democrats.