Tax Notes logo

Click here to see operators for terms and connectors searching.

Tax Notes Opinions


Libra Is a Bank


Critics are correct that Libra isn’t about the blockchain — that’s just the mechanism for the bank.


Bob Goulder considers the GILTI haircut, a provision in the Tax Cuts and Jobs Act that limits the availability of a foreign tax credit for some income, and its potential implications for the future of the FTC.


Marie Sapirie writes that questions regarding the purpose of section 529 plans have become increasingly important as what constitutes a qualified expense has been expanded and taxpayers have invested more money in these plans.