Opinions

How the OECD Became a World Leader in Tax

By Nana Ama Sarfo and Robert Goulder | 09/17/2020

Watch Tax Notes International contributing editors Robert Goulder and Nana Ama Sarfo discuss the tax development of OECD, how it compares to that of the U.N., and the OECD’s past and present international tax reform efforts.

Featured News

New Jersey Lawmakers Reach Deal on Expanded Millionaire's Tax

By Lauren Loricchio | 09/18/2020

New Jersey Democrats have reached an agreement to include an expanded millionaire’s tax in the state’s revised budget to help address the economic fallout from the COVID-19 pandemic.

Featured Analysis

Don’t Miss the Mail: Delaware Issues Unclaimed Property Letters

By Joseph Carr and Anne Rachko | 09/17/2020

Joseph Carr and Anne Rachko with BDO USA LLP examine Delaware’s Voluntary Disclosure Agreement program.

Special Reports

CFCs and the Individual Shareholder

By H. David Rosenbloom and Jaehong Lee | 09/14/2020

H. David Rosenbloom and Jaehong Lee describe how the subart F and global intangible low-taxed income rules affect the taxation of income of individual shareholders of controlled foreign corporations.

Tax Notes Talk

Addressing Racial Inequity in State and Local Tax Policy

David D. Stewart, Roxanne Bland, and Donnie Charleston | September 17

Tax Notes contributing editor Roxanne Bland chats with Donnie Charleston, the public policy and advocacy director of the nonprofit E Pluribus Unum, about how state and local tax policies can exacerbate racial inequity and what some communities are doing to address it.

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