Opinions
Wayfair’s Global Spillover: The Long Reach of Dictum
Bob Goulder examines whether the Wayfair decision has cross-border implications and — after concluding its reach is limited to the United States — ponders why it keeps coming up in debates about international taxation.
See All Opinions
Featured News
Netherlands to Seek Relief for ‘Accidental Americans’
The Netherlands is sending a Dutch financial official to Washington to discuss issues affecting Dutch citizens as a result of implementation of the U.S. Foreign Account Tax Compliance Act.
See All Featured News
Featured Analysis
New Regs Ease Double Counting and Mismatches
Carrie Brandon Elliot describes how the proposed regs related to section 163(j) seek to help taxpayers avoid mismatches and double-counting.
See All Featured Analysis
Special Reports
Remembering the MTC's Hotly Debated Nexus Bulletin
In the first installment of a new feature called Retro SALT, Michael Mazerov of the Center on Budget and Policy Priorities writes the introduction for a 1996 commentary on the Multistate Tax Commission's National Nexus Program Bulletin 95-1 by Richard D. Pomp of the University of Connecticut School of Law and the late Michael J. McIntyre of Wayne State University Law School.
See All Special Reports
Tax Notes Talk
GILTI and the State Responses
| May 22
Andrew Velarde talks to Joe Calianno of BDO about the pending final guidance on the global intangible low-taxed income provision enacted as part of the Tax Cuts and Jobs Act, and Paige Jones talks to Scott Smith of BDO about the state responses to GILTI.
