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Opinions

Estate of Grossman: Three Weddings, Two Funerals, and a Mexican Divorce

By Robert Goulder | 06/17/2021

Robert Goulder examines the U.S. Tax Court decision in Estate of Grossman and the applicability of foreign and religious law in federal estate tax litigation.

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Featured News

Iowa Governor Approves Tax Relief Bill

By Carolina Vargas | 06/18/2021

Iowa Gov. Kim Reynolds (R) has approved a bill that will reduce income tax rates and provide tax relief for individuals and businesses.

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Featured Analysis

Taxing Property in Africa: A Tool for Progressive Fiscal Recovery

By Andrew Wainer | 06/14/2021

Andrew Wainer explains the need for - and challenges to - property taxation reform in Africa, focusing on the example of Kenya.

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Special Reports

Contemplating a Multilateral Convention to Implement OECD Pillars 1 and 2

By Mary C. Bennett | 06/14/2021

Mary C. Bennett analyzes the need for a multilateral treaty to fully implement the OECD pillar 1 and 2 regimes and explores various design features drafters would have to consider.

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Tax Notes Talk

The State Fight to Eliminate the Federal Restriction on Tax Cuts

David D. Stewart, Lauren Loricchio, Joseph D. Bishop-Henchman, Jasper B. Smith, and Ruth Mason | June 17

Joseph Bishop-Henchman of the National Taxpayers Union Foundation discusses the litigation of a provision in the American Rescue Plan Act restricting states from using federal funds provided by the law to offset reductions in net tax revenue.

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Top News for Friday, June 18, 2021

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