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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

Shakira Faces Tax Fraud Trial in Spain After Rejecting Plea Deal

By William Hoke | 07/28/2022

Colombian pop singer Shakira Mebarak has rejected a plea deal offered by Spanish prosecutors that would have let her avoid trial on charges of evading €14.5 million in taxes.

Featured Analysis

Russia’s Revenue Roller Coaster

By Martin A. Sullivan | 07/25/2022

Martin A. Sullivan examines Russia’s revenue from oil and gas extraction, and he predicts a bleak future for Russia’s economy.

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

Trouble Ahead? Inflation and the Coming Recession

David D. Stewart and Martin A. Sullivan | July 28

Martin A. Sullivan, Tax Analysts’ chief economist, revisits the United States’ economic path to inflation and discusses mitigation efforts for a possible recession.