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Opinions

Interview: The U.N. Tax Committee and Developing Countries

By Nana Ama Sarfo and Abdul Muheet Chowdhary | 04/13/2021

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.

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Featured News

IRS Extends Penalty Waivers for Employment Tax Deposits

By Kelley R. Taylor | 04/14/2021

Some employers will receive expanded pandemic-related relief from the IRS for employment tax deposit penalties stemming from wages, qualified health plan expenses, and COBRA continuation coverage premiums.

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Featured Analysis

A Lesson in Legal Strategy: CSX v. Alabama Department of Revenue

By Roxanne Bland | 04/12/2021

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

By Kartikeya Singh | 04/12/2021

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

David D. Stewart, Nana Ama Sarfo, and Abdul Muheet Chowdhary | 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.

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