At the peak of the 2008 financial crisis, the Internal Revenue Service (IRS) issued Notice 2008–83 (the Notice), administrative...

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Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused attention on federal taxation...

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This Article is about how the world reestablishes international tax order.

The Article focuses on...

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Because the traditional non-discrimination article of tax treaties seem­ingly provides protection against only the most blatant...

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This Article examines corporate tax trends in the context of the press­ing global issue of climate change. Multinational...

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Over the past two decades, numerous experts and politicians have proposed “revenue-neutral carbon tax shifts,” under which a government...

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The way jurisdictions design their tax systems for business operations can be a contentious issue, as they try to balance the competing goals of...

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The idea that corporations should be taxed in the jurisdiction where they make their sales or provide their services is getting more and more...

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