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Opinions

K-Pop Stars Promote South Korean Tax Compliance

By Martin A. Sullivan | 07/08/2020

Martin A. Sullivan points to how the South Korean government builds taxpayer morale by enlisting the support of its nation’s superstars, arguing that it’s unfortunate that the United States focuses so little on taxpayer morale and instead counteracts it.

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Featured News

U.K. Treasury Cuts Stamp Duty and VAT in ‘Plan for Jobs’

By Andrew Goodall | 07/09/2020

U.K. Chancellor of the Exchequer Rishi Sunak announced an immediate cut in stamp duty and temporary, targeted VAT cuts as he unveiled a plan to “protect, support, and create jobs” in the wake of COVID-19.

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Featured Analysis

Underwater Like-Kind Exchanges

By Lee A. Sheppard | 07/06/2020

Lee A. Sheppard explains why the qualifying property and exchange elements are the most difficult to meet in a like-kind exchange involving the transfer of underwater property.

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Special Reports

The Trouble With ‘Pillars’ in International Tax Policy

By Lucas de Lima Carvalho | 07/06/2020

Lucas de Lima Carvalho discusses the OECD’s recent two-pillar approach to taxing the digital economy, focusing on the narrative of “pillar-building” in international tax policy and the difference between building consensus and manufacturing consent.

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Tax Notes Talk

Building an Expat Empire: One Tax Practitioner’s Story

David D. Stewart, Nana Ama Sarfo, and Virginia La Torre Jeker | July 02

Tax Notes International contributing editor Nana Ama Sarfo talks with Virginia La Torre Jeker, a U.S. tax attorney based in Dubai, about establishing her life and tax practice abroad, the challenge of balancing family life with career, and recent international tax issues.

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