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How the OECD Became a World Leader in Tax

By Nana Ama Sarfo and Robert Goulder | 09/17/2020

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

By Kiarra M. Strocko | 09/21/2020

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

By Joseph Carr and Anne Rachko | 09/21/2020

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

By H. David Rosenbloom and Jaehong Lee | 09/14/2020

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

David D. Stewart, Roxanne Bland, and Donnie Charleston | 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.

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Top News for Sunday, September 20, 2020

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