Sample Our Work

Opinions

The Battle of Assumptions in Facebook's U.S. Tax Court Case

By Ryan Finley | 05/26/2022

Recent testimony in the Tax Court's Facebook v. Commissioner trial highlighted a problem with the U.S. cost-sharing regulations, which establish valuation rules for a kind of related-party intangible property transfer that has long been popular among U.S. tech giants.

Featured News

Pandemic Led to Personal and Corporate Tax Cuts, OECD Says

By Sarah Paez | 09/22/2022

Many governments shrank their personal income tax bases and cut corporate taxes or increased incentives to alleviate the economic pressure of the COVID-19 pandemic and spur growth, according to an OECD report.

Featured Analysis

Squaring Off Between Carbon Taxes and Renewable Energy Incentives

By Nana Ama Sarfo | 09/19/2022

In news analysis, Nana Ama Sarfo compares the Inflation Reduction Act's climate tax provisions to how Australia and Canada are handling climate taxation issues.

Special Reports

Compulsory Payments Under the Final FTC Regulations

By Brian H. Jenn and Mike Tenenboym | 05/09/2022

Brian H. Jenn and Mike Tenenboym explore how the new foreign tax credit regulations affect the compulsory payment rules.

Tax Notes Talk

U.S. Tax Provisions Driving the Fight Against Climate Change

David D. Stewart and Lauren A. Collins | September 15

Lauren Collins of Vinson & Elkins LLP provides an overview of the new tax credits designed to reduce greenhouse gas emissions in the Inflation Reduction Act.