Opinions
The TCJA Eliminates a Tax and Restores Nonpayers, But Is Silent on Access
Carrie Elliot examines how the Tax Cuts and Jobs Act's amendment to the Affordable Care Act reintroduced nonpayers into the healthcare system and left accessibility uncertain.
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Featured News
Tax Cut 2.0 Expected by Summer
The Republican party is gearing up to introduce a new tax package in the summer to help middle-income Americans, the president’s top economic adviser said.
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Featured Analysis
Pillar 1 Carveout Chaos
Nana Ama Sarfo looks at suggested approaches to the OECD’s pillar 1 carve out issue, and contends that stakeholders may see a very different proposal emerge in response to commentator responses.
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Special Reports
Is FDII Really the Carrot It Was Meant to Be?
Jesus Mijangos Castro compares the United States’ foreign-derived intangible income deduction with previous regimes that offered incentives for exports or domestic production.
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Tax Notes Talk
NAFTA Versus USMCA
| January 16
Tax Notes contributing editor Robert Goulder discusses the decades-old North American Free Trade Agreement (NAFTA), the new U.S.-Mexico-Canada Agreement (USMCA), and what these agreements mean for the future of tariffs and trade in North America.
