Taxation Ten Common GST Planning Mistakes by Nathan R. Brown, Raj A. Malviya, and Brandon A.S. Ross The federal generation-skipping transfer (GST) tax is arguably one of the most complex and nuanced transfer tax regimes in existence. ...
Taxation The Taxpayer Bill of Rights and the Right to Be Informed: The Positive or Negative Way You Look at It by Stephanie Hunter McMahon In 2015, Congress enacted a Taxpayer Bill of Rights. To date, it has had little impact in litigation; however, its rights could be given power through interpretation. ...
Taxation Section 267A and the Taxation of Hybrid Mismatches Under the Code by Shay Moyal Hybrid mismatches arise because of differences in the tax rules of different countries. Such mismatched have allowed multinationals to minimize their tax liabilities. ...
Taxation Corporate Tax Integration and the TCJA: How Near the Mark? by Anthony P. Polito Congress, through the Tax Cuts and Jobs Act of 2017, made a number of changes to the income tax rates applicable to individuals and profits of businesses conducted in corporate and noncorporate form. ...
Taxation Taxing the American Emigrant by Laura Snyder American emigrants face many consequences from the extraterritorial application of U.S. taxation and banking policies. ...
The Tax Lawyer The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service to its members by the American Bar Association Section of Taxation. Abstracts can be viewed by anyone, but full text pdfs are accessible only to members of the Section. Section members may also view the Spring 2018 issue of The Tax Lawyer in its entirety.
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