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Joined January 2012
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"Wes Streeting dares to label a capital gains tax rate hike as a kind of wealth tax," @RobertGoulder writes. "That seems disingenuous. But before we dismiss it as a stunt, I ask readers to pause and consider the potential ramifications." forbes.com/sites/taxnotes/20…
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Perspective: Stephen J. Jasper, Sara K. Morgan, and Robert C. Guth review the new and improved Tennessee business tax and assess how it measures up with other state gross receipts taxes. taxnotes.co/4uyeqZo
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Perspective: @lucasdelimac argues that the repeated use of OECD terms concerning pillar 2 have normalized the acceptance of the global anti-base-erosion model rules through a form of “illusory truth” while constraining domestic tax policymaking. taxnotes.co/49XIAy1
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Perspective: Poonam Khaira Sidhu examines India’s new transfer pricing safe harbor rules and their intricacies. taxnotes.co/4aF8yX5
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Perspective: In this report, the second installment of a three-part series, Scott Levine explores potential EU reforms that could help foster world-class technology companies in Europe. taxnotes.co/4vCAYJm
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Analysis: In this article, part of a series providing transfer pricing benchmarks that can be replicated by practitioners using readily available public data, Andrew Hughes considers a North American healthcare distribution benchmark for transfer pricing. taxnotes.co/4efpEvL
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Perspective: Robert Willens examines a recent Oregon Tax Court decision regarding how federal Social Security benefits are handled when computing state adjusted gross income. taxnotes.co/4xqJGMG
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Perspective: Maria Nunes Dias and Massa Dunnaville analyze Coca-Cola v. Commissioner to determine the intricacies and limitations of the comparable profit method for multinational enterprises with intangible-intensive, highly integrated business models. taxnotes.co/4xqJAVk
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Perspective: Five practitioners with Yulchon LLC examine Korea’s transfer pricing method rules as applied to financial transactions, and the implications for taxpayers in the context of current audit practice. taxnotes.co/3S15xdu
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Perspective: Billy Hamilton examines how the decline of one in-person gambling establishment represents a wider loss of tax revenue from the industry. taxnotes.co/4vOyV5l
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The Trump accounts program will now allow minors in foster care to participate in tax-deferred saving vehicles through a new initiative called “Fostering the Future” accounts. Read more from @taxtrevor: taxnotes.co/4gfabhQ
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A Texas city’s environmental franchise fee related to waste disposal services was excessive and constituted an illegal tax, the Texas Court of Appeals, Eighth District, has held. taxnotes.co/4xfZqC2
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An Iowa county must justify its valuation of the “world’s largest truckstop” after a district court improperly dismissed the truck stop’s property tax appeal, the state court of appeals has held. taxnotes.co/4oljOxy
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Wealth advisers welcomed a U.K. government consultation containing proposals to reduce the effective tax rate paid by U.K. residents who are members of U.S. limited liability companies but are taxed on earnings in both countries. taxnotes.co/3S3uRiY
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Italy’s tax amnesty scheme, which allows taxpayers to settle disputes by paying only part of the tax owed, violates EU law and fiscal neutrality because it undermines effective VAT collection, Advocate General Dean Spielmann said. taxnotes.co/4v6r7vx
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Three lawmakers are asking Treasury and the IRS to allow employees at an Atlanta-based campus to telework while the agency addresses a severe rat and cockroach infestation — a request the agency is poised to grant. More from @benmvaldez: taxnotes.co/4ax1gon
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NEW: Tax Notes contributing editor Carrie Brandon Elliot discusses the rising interest in universal basic income, especially as artificial intelligence disrupts the job market, and the role of tax policy in paying for it. Listen to the full discussion. 👇 taxnotestalk.taxnotes.com/12…
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The plaintiffs in a federal lawsuit challenging the Trump administration’s $1.8 billion “Anti-Weaponization” Fund told a district court that the government’s words alone aren’t enough to revoke the fund. taxnotes.co/43QilWR
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A captive insurance manager is urging the Sixth Circuit to invalidate @USTreasury's microcaptive reporting regulations, arguing that the IRS unlawfully labeled legitimate insurance arrangements as abusive tax avoidance transactions. taxnotes.co/4uyWu0T
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A chiropractic clinic’s claim that it was entitled to a late tax payment penalty waiver because of a cyberattack on its payment system was rejected by a Washington Department of Revenue tax review officer. Read more from @MullaneyWrites: taxnotes.co/4v6Nh0V
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