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OECD Studies Tax Morale: How Fragile is Voluntary Compliance?

By Robert Goulder | 09/17/2019

Robert Goulder ponders what drives people to pay taxes and examines a recent OECD report on tax morale.

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Featured News

U.K. Loan Charge Review May Inform Antiavoidance Strategy

By Andrew Goodall | 09/12/2019

The controversial loan charge will remain in force while an independent review considers whether the policy is an appropriate way to deal with disguised remuneration loan schemes, the U.K. government announced.

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Featured Analysis

Economic Analysis: Marginal Tax Rates on U.S. Outbound Tangible Investment

By Martin A. Sullivan | 09/09/2019

In economic analysis, Martin A. Sullivan offers a few generalizations about the tax treatment of global intangible low-taxed income, providing calculations on the effect of changes in profit movement on taxes.

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Special Reports

S Corporation Post-Termination Transition Period Redemptions

By Kenneth N. Orbach | 08/19/2019

Kenneth N. Orbach analyzes the tax consequences of capital gain redemptions under sections 302(a) and 303 during the post-termination transition period of S corporations.

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Tax Notes Talk

From London: Brexit Update

David D. Stewart and Jeremy Cape | September 12

Tax Notes Talk host David Stewart catches up with Jeremy Cape of Squire Patton Boggs in London about the current state of Brexit.

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Top News for Tuesday, September 17, 2019

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