Opinions
K-Pop Stars Promote South Korean Tax Compliance
Martin A. Sullivan points to how the South Korean government builds taxpayer morale by enlisting the support of its nation’s superstars, arguing that it’s unfortunate that the United States focuses so little on taxpayer morale and instead counteracts it.
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Featured News
U.K. Treasury Cuts Stamp Duty and VAT in ‘Plan for Jobs’
U.K. Chancellor of the Exchequer Rishi Sunak announced an immediate cut in stamp duty and temporary, targeted VAT cuts as he unveiled a plan to “protect, support, and create jobs” in the wake of COVID-19.
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Featured Analysis
Underwater Like-Kind Exchanges
Lee A. Sheppard explains why the qualifying property and exchange elements are the most difficult to meet in a like-kind exchange involving the transfer of underwater property.
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Special Reports
The Trouble With ‘Pillars’ in International Tax Policy
Lucas de Lima Carvalho discusses the OECD’s recent two-pillar approach to taxing the digital economy, focusing on the narrative of “pillar-building” in international tax policy and the difference between building consensus and manufacturing consent.
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Tax Notes Talk
Building an Expat Empire: One Tax Practitioner’s Story
| July 02
Tax Notes International contributing editor Nana Ama Sarfo talks with Virginia La Torre Jeker, a U.S. tax attorney based in Dubai, about establishing her life and tax practice abroad, the challenge of balancing family life with career, and recent international tax issues.
