Navigating the Tax Challenges
of the Digital Economy

Tax Notes provides a special supplement on developments in federal, state, and international taxation relevant to the May 2019 American Bar Association Section of Taxation meeting in Washington. Topics include taxation of the digital economy, treaty shopping and abuse, and whether the Tax Cuts and Jobs Act encourages incorporation

Tax Notes is proud to present a resource for practitioners wrestling with the Tax Cuts and Jobs Act. Contributing editor Carrie Brandon Elliot has written a collection of articles that offers a thorough explanation of topics such as foreign tax credits, subpart F, PFICs, and the oil and gas industry.

The challenges presented by the Tax Cuts and Jobs Act, the Wayfair decision, and Brexit will affect tax administration at the federal, state, and international levels. Tax Notes is proud to offer this collection of articles written by noted experts in the field that provides thoughtful analysis of these issues.

Tax Notes is proud to present a new practitioner’s resource for those dealing with the Tax Cuts and Jobs Act’s effect on consolidated groups. Contributing editor Carrie Brandon Elliot, author of an earlier practitioner’s resource on the TCJA, has written a collection of articles that takes readers through the many effects the TCJA has on consolidated groups. Readers will gain a better understanding of the relationship and what actions their clients may need to take.

We have compiled a selection of top articles on the Asia-Pacific region outlining countries' efforts to modernize their tax systems to remain competitive in the global economy.

Tax Analysts and the IBFD are pleased to present a collection of essays on the challenges of taxing the digital economy. Each contribution stands alone as an individual piece of analysis. In the aggregate, the body of work illustrates the complex landscape facing policymakers today.