Page 11 - Tax Notes News Today

Robert Goulder of Tax Notes and Don Susswein, Tony Coughlan, and Kyle Brown of RSM US LLP discuss the exclusion of deferred capital gains as tax expenditures.

Tom Cullinan, a former IRS official now with Chamberlain Hrdlicka, discusses the basics of the employee retention credit, the recent rise in misleading promotions and fraudulent ERC claims, and the IRS’s response.

Long-awaited enforcement actions may be coming soon for those who took advantage of the lucrative tax breaks offered by the Commonwealth of Puerto Rico without meeting the requirements....

Professor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case Moore v. United States before the Supreme Court, and its implications on the U.S. tax system.

The IRS has gone so far as to acknowledge the falsification of records through backdating, shedding light on a larger culture of abuse and misconduct within the organization.

Professors Kathleen DeLaney Thomas and Erin Scharff discuss fake tax news and the effect it has on public policy.

Tax Notes reporters Cady Stanton and Michael Smith discuss the recently passed Chile-U.S. tax treaty and the importance of tax treaties on both a national and international scale.

Scott Peterson of Avalara discusses the South Dakota v. Wayfair decision, including how companies and states are faring five years later and what could be next.

Swiss voters approved by an overwhelming 78.5 percent margin a global minimum tax spearheaded by the OECD.

Robert Goulder, Benjamin Alarie, and Susan Massey discuss the benefits and drawbacks of using generative AI models to assist with complicated tax questions and research.