Page 2 - Tax Notes News Today

Tax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and their reception from the business community.

The regulations require us to determine fair market value on the basis of the price that a willing buyer and a willing seller would agree to.

In the Tax Notes article, "Surge in IRS Crypto Seizures Might Pose Market Challenge", authors Nathan Richman and Alexander Rifaat discuss the significant...

With millions of people already using artificial intelligence (AI) to perform a variety of personal tasks and companies integrating large language model (LLM) services for professional...

On March 19, Urban-Brookings Tax Policy Center will analyze four proposals for federal income tax reforms to create a simpler, more progressive system.

Professors Edward Fox and Zachary Liscow discuss their proposal for a new tax on billionaires that would apply to borrowing against their assets.

Several issues and concerns emerged for taxpayers due to the disparity in computing interest expenses for presentation in tax returns and financial statements. With this, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 19-2024 on Feb. 5, 2024, which aims to provide clarification on how interest expenses related to the taxpayer’s profession, trade or business, and other related matters should be treated for tax purposes.

Professor Roberta Mann of the University of Oregon School of Law explains how taxing single-use plastics could help combat their environmental effects.

Greenberg Traurig's Sharon Katz-Pearlman authored a Tax Notes article titled "And Still Not Boring: U.N. Pushes Tax Cooperation Framework Convention."

Tax Notes managing legal reporter Andrew Velarde discusses the economic substance doctrine dispute in Liberty Global Inc. v. United States and its potential implications.