Opinions
Momentum Builds for O-Zone Reporting
Marie Sapirie discusses proposed legislation on Opportunity Zone information reporting and argues that it indicates that lawmakers are trying to strike a balance between providing Opportunity Zone tax benefits to investors and measuring whether local residents benefit as well.
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Featured News
Funeral Industry Fears Looming Tax Accounting Timing Issues
A funeral and cemetery services provider told the IRS and Treasury that its industry would be particularly harmed without a cost offset provision in regulations implementing the Tax Cuts and Jobs Act’s tax accounting provisions.
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Featured Analysis
Economic Analysis: Warren’s War on Wealth and Health
In economic analysis, Lee A. Sheppard and Martin A. Sullivan analyze Sen. Elizabeth Warren’s proposed tax increases to pay for her Medicare for All plan, with special attention paid to her employer Medicare contribution.
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Special Reports
Navigating the EU-OECD Harmful Tax Competition Jungle
Barry Larking tracks the development of the EU and OECD actions to combat harmful tax competition and assesses the current state of play.
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Tax Notes Talk
Digitalization and Developing Countries
| November 07
Martin Hearson, the international tax program lead at the International Center for Tax and Development, discusses how the OECD’s work on taxation of the digital economy affects developing countries. Listen to our previous episode for a primer on Pillar 1 and the business perspective from EY’s Barbara Angus.
