Opinions
Will Rogers Had It Right About Taxes
Robert Goulder examines competing tax reform proposals from the Biden administration and congressional Democrats.
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Featured News
Missouri Legislators Decline to Overrule Veto of Omnibus Tax Bill
Missouri Republican Gov. Mike Parson’s veto of an omnibus tax bill that would have provided COVID-19 tax relief, including temporary sales and use tax relief for entertainment venues and property tax credits for some residents, survived the legislature's annual veto session.
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Featured Analysis
Zelinsky — Round 2 of the Convenience of the Employer Test
Lynn A. Gandhi of Foley & Lardner LLP reviews In the Matter of Edward A. Zelinsky v. Tax Appeals Tribunal of the State of New York and analyzes how the increase in remote work because of the COVID-19 pandemic could affect the case’s outcome.
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Special Reports
Apple’s Cost-Sharing Arrangement: Frankenstein’s Monster, Part 2
Stephen L. Curtis and David G. Chamberlain apply the periodic adjustment rules to Apple’s cost-sharing
arrangement, and they propose alternative ways to tax some of the U.S. profit that Apple has been able to shift offshore by exploiting the cost-sharing regulations and other U.S. taxation mechanisms.
Tax Notes Talk
Breaking Down the Cryptocurrency Tax Proposals in Congress
| September 16
Jordan Bass of the firm Taxing Cryptocurrency discusses the proposed cryptocurrency tax changes that Congress is considering, and how they could affect taxpayers and the digital asset industry.