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Opinions

Interview: FBAR Penalty Stacking Stopped: A Class Action for Taxpayer Refunds?

By Benjamin M. Willis | 06/18/2021

Tax Notes contributing editor Benjamin M. Willis talks with Mark Oberstaedt and Ken Ahl, partners at Archer, about their help with a major taxpayer victory regarding FBAR penalties.

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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

Final Regs Clarify PFIC Asset Measurement for Lower-Tier Subsidiaries

By Carrie Brandon Elliot | 06/14/2021

Carrie Brandon Elliot reviews how lower-tier subsidiaries of tested foreign corporations perform the asset test for PFIC status.

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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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