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Germany’s Tax System: Developments and Competitiveness

Evaluating Mark-to-Market Taxation of Capital Gains

The success of any mark-to-market system lies in its ability to accurately value tangible and non-tangible (or non-tradable) assets such as intellectual property and brand-value recognition. Administrative regulations, guidance, and enforcement are the Achilles’ heel of any plan to annually tax accrued gains.

Germany’s Plans for a Financial Transaction Tax

Biden’s Minimum Book Income Tax Proposal Would Create Needless Complexity

Utah Passes Tax Reform Bill in Special Session

Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages

Treasury released final regulations on the base erosion and anti-abuse tax (BEAT), which is meant to dissuade firms from engaging in profit shifting abroad. Other high-profile releases from 2019 include final regulations guiding enforcement of Section 199A, commonly known as the pass-through deduction; final regulations on enforcing the new tax on global intangible low-tax income (GILTI); and final regulations on state-level workarounds to the $10,000 limit on the state and local tax deduction (SALT).

Another Digital Services Tax? Canada Adds Its Proposal to the Mix

State Sales Taxes in the Post-Wayfair Era

Our new report explores the choices states have made regarding sales taxes following the South Dakota v. Wayfair Supreme Court online sales tax decision heading into calendar year 2020, outlines legal pitfalls states should seek to avoid, and offers up a few best practices for designing reliable, equitable, legally-sound remote sales tax regimes.

Ranking Property Taxes on the 2020 State Business Tax Climate Index

Corporate Tax Rates around the World, 2019

Since 1980, corporate tax rates have consistently declined on a global basis. More countries have shifted to taxing corporations at rates lower than 30 percent, with the United States following this trend with its tax changes at the end of 2017.