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.
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Featured News
Missouri Offers Truce in Tax Incentive Border War With Kansas
Missouri lawmakers have extended an olive branch in the Kansas-Missouri tax incentive border war, but the bad blood between the states seems destined to live on.
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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.
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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.
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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.
