Opinions
There’s Always Time for Coffey and Taxes
Robert Goulder examines the Eighth Circuit’s Coffey decision, involving a taxpayer’s status as a bona fide resident of the U.S. Virgin Islands.
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Featured News
Kentucky and Tennessee Join States Suing Over Federal Aid Restriction
Kentucky and Tennessee have filed suit to block the Treasury Department from enforcing a provision in the recently adopted federal COVID-19 relief law that prevents states from using aid to lower taxes, joining a growing number of states that have sued over the restriction.
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Featured Analysis
A Lesson in Legal Strategy: CSX v. Alabama Department of Revenue
In this installment of The SALT Box, Roxanne Bland discusses the basis of crafting a solid litigation strategy.
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Special Reports
What’s It to (the) U.S.? An Impact Analysis of Pillar 1 for U.S. Multinationals
Kartikeya Singh analyzes the effect of amount A, a key part of the OECD’s pillar 1 proposal, using firm-level and aggregated data to estimate how income from in-scope U.S. multinationals would be reallocated under the proposal and how the reallocation would affect groups of jurisdictions and MNEs.
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Tax Notes Talk
The U.N. Tax Committee and Developing Countries
| April 08
Abdul Muheet Chowdhary of South Centre, an intergovernmental organization of developing countries, talks about how the U.N. Committee on Experts on International Cooperation in Tax Matters could be more transparent and effective for developing countries.
