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Opinions

NFT Markets Create More Tax Concerns Than Just Gains

By Carrie Brandon Elliot | 10/21/2021

Carrie Brandon Elliot looks at how the discussion of tax and nonfungible token goes beyond gain income.

Featured News

HMRC Annual Report Highlights Progress in Digital Services

By Andrew Goodall | 11/08/2021

“I feel immense pride at the way my colleagues responded to the unprecedented circumstances caused by COVID-19,” HM Revenue & Customs Chief Executive Jim Harra said in a foreword to the tax authority’s annual report.

Featured Analysis

States Challenge the American Rescue Plan Act

By George L. Salis | 11/01/2021

George L. Salis with Vertex Inc. explores why many states are still struggling to catch up to their pre-COVID-19 budget levels while others are staying ahead.

Special Reports

Sense and Sensibility and Creditability: Redefining an Income Tax ‘in the U.S. Sense’

By Robert E. Culbertson | 10/11/2021

Robert E. Culbertson argues that the foreign tax credit regulations proposed in November 2020 are inconsistent with the legislative purposes reflected in section 901 and with the statute’s long-standing interpretation.

Tax Notes Talk

Wealth, Inequality, and Taxes in the U.S.

David D. Stewart, Joseph J. "Joe" Thorndike, and Goldburn P. Maynard Jr. | November 04

Professor Goldburn P. Maynard Jr. of the Indiana University Kelley School of Business discusses the U.S. tax code’s effect on wealth inequality and how race has shaped the distribution of wealth.