Opinions
Who Wants a Domestic FATCA?
Given the bad rap FATCA has earned over the last decade, one wonders whether a domestic FATCA regime would be plagued by disproportional overreach and unintended consequences.
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Featured News
Treasury Files Notice of Appeal in ARPA Suit
Treasury Department officials have filed a notice of appeal with the Sixth Circuit to overturn a district court ruling in Kentucky v. Yellen, which blocks the department from enforcing against Kentucky and Tennessee a COVID-19 relief act provision that restricts states from using the act's aid to offset reductions in net tax revenue.
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Featured Analysis
Wealth and Windfall Taxes: Still Not Ready for Prime Time
Nana Ama Sarfo looks at how select countries are thinking about tax as a lever for recovery from the COVID-19 pandemic.
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Special Reports
Structuring a Successful Drop-and-Swap
Jesse C. Hubers argues that when co-owners hold property in a partnership, the drop-and-swap technique offers a viable means to facilitate a section 1031 exchange for some partners while allowing others to cash out of the investment and part ways.
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Tax Notes Talk
The Category Is Tax Trivia
| November 24
Mike Kowis, author of American Tax Trivia: The Ultimate Quiz on U.S. Taxation, challenges the Tax Notes Talk team to a game of tax trivia and discusses his new book.