Opinions
How the OECD Became a World Leader in Tax
Watch Tax Notes International contributing editors Robert Goulder and Nana Ama Sarfo discuss the tax development of OECD, how it compares to that of the U.N., and the OECD’s past and present international tax reform efforts.
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Featured News
Irish Corporate Tax Receipts Cushioned COVID-19 Effects
Although revenues have fallen during the pandemic, the effect has been "less than feared” because of the overperformance of corporation tax receipts and the progressive nature of the income tax system, Ireland’s fiscal watchdog said.
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Featured Analysis
Don’t Miss the Mail: Delaware Issues Unclaimed Property Letters
Joseph Carr and Anne Rachko with BDO USA LLP examine Delaware’s Voluntary Disclosure Agreement program.
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Special Reports
CFCs and the Individual Shareholder
H. David Rosenbloom and Jaehong Lee describe how the subart F and global intangible low-taxed income rules affect the taxation of income of individual shareholders of controlled foreign corporations.
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Tax Notes Talk
Addressing Racial Inequity in State and Local Tax Policy
| September 17
Tax Notes contributing editor Roxanne Bland chats with Donnie Charleston, the public policy and advocacy director of the nonprofit E Pluribus Unum, about how state and local tax policies can exacerbate racial inequity and what some communities are doing to address it.
