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Tax Morale and the Fraud Triangle

By Carrie Brandon Elliot | 10/11/2019

Carrie Elliot explores how the concept of the fraud triangle applies to, and may even help prevent, tax evasion.

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Featured News

GILTI Classified as Dividend Income, Louisiana Guidance Says

By Andrea Muse | 10/10/2019

Global intangible low-taxed income will be classified as dividend income for Louisiana income tax purposes, according to recent Department of Revenue guidance.

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Featured Analysis

The TCJA’s Repatriation Tax Is Constitutional

By Benjamin M. Willis | 10/07/2019

In news analysis, Benjamin M. Willis examines Moore, a recent case challenging the constitutionality of the repatriation tax in section 965.

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Special Reports

A Tax Lesson for Election Law

By Ellen P. Aprill | 09/30/2019

Ellen P. Aprill examines the complicated role tax law plays in regulating campaign finance and the weaknesses in our campaign finance and tax laws.

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Tax Notes Talk

A Conversation with Former IRS Commissioner John Koskinen: Tax Administration

David D. Stewart, John A. Koskinen, and William Hoffman | October 10

In part 1 of an interview with former IRS Commissioner John Koskinen, Tax Notes Today senior reporter William Hoffman and Koskinen discuss IRS resources, enforcement, and taxpayer services.

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Top News for Sunday, October 13, 2019

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