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Opinions

Who Wants a Domestic FATCA?

By Robert Goulder | 11/18/2021

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

By Lauren Loricchio | 11/29/2021

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

By Nana Ama Sarfo | 11/15/2021

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

By Jesse C. Hubers | 11/01/2021

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

David D. Stewart, Robert Goulder, Stephanie Soong Johnston, Mike Kowis, Jasper B. Smith, and Peter Mason | 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.

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Top News for Saturday, November 27, 2021

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