Opinions
Interview: The U.N. Tax Committee and Developing Countries
Abdul Muheet Chowdhary of South Centre, an intergovernmental organization of developing countries, talks about how the U.N. Committee on Experts on International Cooperation in Tax Matters could be more transparent and effective for developing countries.
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Featured News
IRS Extends Penalty Waivers for Employment Tax Deposits
Some employers will receive expanded pandemic-related relief from the IRS for employment tax deposit penalties stemming from wages, qualified health plan expenses, and COBRA continuation coverage premiums.
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Featured Analysis
A Lesson in Legal Strategy: CSX v. Alabama Department of Revenue
In this installment of The SALT Box, Roxanne Bland discusses the basis of crafting a solid litigation strategy.
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Special Reports
What’s It to (the) U.S.? An Impact Analysis of Pillar 1 for U.S. Multinationals
Kartikeya Singh analyzes the effect of amount A, a key part of the OECD’s pillar 1 proposal, using firm-level and aggregated data to estimate how income from in-scope U.S. multinationals would be reallocated under the proposal and how the reallocation would affect groups of jurisdictions and MNEs.
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Tax Notes Talk
The U.N. Tax Committee and Developing Countries
| April 08
Abdul Muheet Chowdhary of South Centre, an intergovernmental organization of developing countries, talks about how the U.N. Committee on Experts on International Cooperation in Tax Matters could be more transparent and effective for developing countries.
