Opinions
Who Gets the Credit (or Blame) for the USMCA?
Robert Goulder examines how the USMCA changes NAFTA, focusing on intellectual property protections for the pharmaceutical industry (or lack therof).
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Featured News
U.S. Warns EU Not to Make Carbon Border Tax a DST
The United States may impose new tariffs on the EU if its carbon border tax is imposed as a digital services tax, U.S. Secretary of Commerce Wilbur Ross warned.
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Featured Analysis
You Weigh In: Is the IRS Wrong on CFC Status?
In news analysis, Benjamin M. Willis argues that the IRS incorrectly concluded that a domestic shareholder held all of a foreign corporation’s voting power and thus incorrectly treated the foreign corporation as a controlled foreign corporation.
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Special Reports
What Is the Value of Users, Anyway? How to Value the User Contribution to Digital Enterprises
Vladimir Starkov and Oceana Wang consider the economics of digital businesses and the value of user contribution, including through active engagement and the provision of data, to those entities, and they propose a framework for estimating the taxable value that users in market countries bring to digital platforms based elsewhere.
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Tax Notes Talk
A Conversation With Former National Taxpayer Advocate: A New Era
| January 23
Nina Olson, who retired as the National Taxpayer Advocate six months ago, talks about her new nonprofit and the need for a permanent successor. This is part 1 of her interview with Tax Notes senior reporter William Hoffman.
