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Why Does Ireland Need a Participation Exemption?

By Robert Goulder | 01/13/2022

Robert Goulder writes that Ireland, or any other country thinking about territorial tax reforms, should kick the tires before they commit to fundamental change.

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Featured News

McDonald’s Australia Convicted for Not Providing Records to ATO

By William Hoke | 01/18/2022

McDonald’s Australia has been convicted and fined for failing to provide documents to the Australian Taxation Office.

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Featured Analysis

A Tale of Two Proposed Tax Cuts: Child Tax Credit and SALT

By Marie Sapirie | 01/17/2022

Marie Sapirie examines the proposal to repeal or at least raise the state and local tax deduction and the efforts to expand the child tax credit in terms of contrast, and she questions whether either tax benefit stands a chance.

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Special Reports

Does Work From Anywhere Mean Paying State Taxes Everywhere?

By Steven N.J. Wlodychak | 01/17/2022

Steven N.J. Wlodychak identifies some state and local tax consequences of the COVID-19 pandemic that businesses and workers should consider.

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Tax Notes Talk

Looking Ahead to the 2022 Filing Season and What to Expect

David D. Stewart, Marie Sapirie, Beverly Winstead, and Paul Miller | January 20

Beverly Winstead of the Law Office of Beverly Winstead LLC and Paul Miller of Miller & Co. LLP discuss the 2022 filing season’s challenges and considerations in the third year of the pandemic.

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