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Congress Considers a Tax Increase on Vapers and Smokers

Estate and Inheritance Taxes by State, 2019

Repealing the Federal Tax Exemption for Credit Unions

Washington Voters to Weigh in on 12 Tax Questions This November

Sorting Out Pennsylvania’s New Corporate Nexus Requirements

The Home Mortgage Interest Deduction

Colorado Proposition CC: Will Voters Part with Their TABOR Refunds?

Retail Glitch Awaits Congressional Fix

Comparing Europe’s Tax Systems: Corporate Taxes

Next Steps from the OECD on BEPS 2.0

The continuation of this work is important, but the OECD and policymakers around the world should carefully consider whether these proposals will lead to more certainty, or if they will undermine that goal by simply be a step toward more unilateralism. The impact on cross-border investment will also be a critical issue to consider, and the ongoing impact assessment by the OECD is an important part of the work.