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Opinions

Repealing the Trump Cuts and Triple Taxation

By Benjamin M. Willis | 05/16/2019

Benjamin M. Willis considers the potential implications of tax law changes proposed by 2020 presidential candidates. 

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Featured News

Oregon Lawmakers Send Gross Receipts Tax to Governor

By Paul Jones | 05/16/2019

Oregon state lawmakers have approved a gross receipts tax, a major victory for proponents who have long sought such a levy.

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Featured Analysis

GILTI’s Design Flaws Vex Practitioners

By Nana Ama Sarfo | 05/13/2019

In news analysis, Nana Ama Sarfo reviews arguments explaining why GILTI design flaws have created stumbling blocks for taxpayers and practitioners alike.

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Special Reports

The Heart of the BEAT

By David P. Hariton | 04/29/2019

David P. Hariton analyzes the ambiguities in the base erosion and antiabuse tax statute and explains how Treasury could resolve them.

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Tax Notes Talk

Perspectives on the Taxation of the Digital Economy

David D. Stewart, Lilian Faulhaber, and Will Morris | May 16

At a breakfast panel of the American Bar Association Tax Section meeting, David Stewart talks to Lilian Faulhaber and Will Morris about the taxation of the digital economy. Lilian Faulhaber is a professor at Georgetown Law, and Will Morris is the deputy global tax policy leader at PwC.

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