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Ripple Effects from Controlled Foreign Corporation Rules

Governments should recognize these trade-offs as they implement controlled foreign corporation (CFC) rules or change their tax policies in ways that increase taxes on foreign subsidiaries.

Simplifying Complex Income Tax Deduction Rules Would Benefit Short-Term Rental Arrangements

CFC Rules in Europe

The Unintended Consequences of Senator Booker’s “Renters Credit”

How High Are Wine Taxes in Your State?

Remembering Martin Feldstein

Italy Can Pay for a Flat Tax

Synopsis of New IRS Rules on SALT Deduction Cap Charitable Workaround

Minnesota Policymakers Strike Tax Conformity Deal

The Tax Proposal That Refuses to Die: New Jersey’s Millionaire’s Tax