Opinions

U.S. Digital Asset Strategy Needs a Stronger Tax Focus

By Nana Ama Sarfo | 04/28/2022

In the months and weeks leading up to the IRS’s tax filing deadline, an old narrative swiftly emerged: Some taxpayers are still largely in the dark on the proper tax treatment of digital assets and virtual currencies.

Featured News

Rhode Island Bill Would Tax High-Value Second Homes

By Benjamin Valdez | 05/02/2022

A Rhode Island senator has proposed legislation that would impose a surtax on long-term assets and a fee on carried interest.

Featured Analysis

Could the SEC Climate Rule Help Carbon Taxation?

By Nana Ama Sarfo | 05/02/2022

Nana Ama Sarfo looks at the SEC's proposed climate disclosure rule and questions whether a provision mandating public companies to disclose their internal carbon pricing could help carbon taxation efforts in the United States and globally.

Special Reports

The States’ Response to Wynne Seven Years Later

By Kathleen K. Wright | 04/25/2022

Kathleen K. Wright reviews the lack of state response to the holding in Wynne, noting that few states have taken steps to modify their credit for taxes paid to other states and thus operate in a way arguably inconsistent with that opinion.

Tax Notes Talk

Adjusting for Climate Change: Clean Energy Tax Proposals

David D. Stewart, Marie Sapirie, Nicole M. Elliott, and Beth A. Viola | April 28

Beth Viola and Nicole Elliott of Holland & Knight discuss the latest clean energy tax proposals and the likelihood of their passage in Congress.

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