Sonya Bishop (LAW ’18) of Baker & McKenzie co-authored an article with Ethan Kroll, Stewart Lipeles, and Julia Skubis Weber discussing the need for change in federal money laundering laws criminalizing tax practitioners from representing marijuana enterprises that operate legally under state law.
Professor Andrea Monroe explores the technical and cultural forces that have transformed substantive tax law for millions of taxpayers who struggle when filing their annual returns. Partnership tax offers a stark illustration of the fractures that have been caused by the normalization of complexity in tax law.
The Biden Administration’s ambitious tax reform plan aims to eliminate the practice of profit shifting by U.S. multinationals. They will need the cooperation of the international community to succeed.
This article analyzes Notice 2020-69 and the S corporations and shareholders that would benefit from electing entity treatment for the global intangible low-taxed income (GILTI) regime.
On November 20, 2019 Chief Judge Maurice Foley of the U.S. Tax Court delivered this year’s Fogel Lecture at Temple Law School, which he dubbed “Pathways and Pitfalls, A Candid Discussion of My Path to the Bench.” Before becoming the first African-American appointed to the United States Tax Court in 1995, Judge Foley was an attorney for the Legislation and Regulations Division of the Internal Revenue Service, Tax Counsel for the United States Senate Committee on Finance, and Deputy Tax Legislative Counsel in the U.S. Treasury’s Office of Tax Policy.
Temple Law Professor, Alice Abreu, discusses tax reform changes this tax season.
In the 2019 Fogel Lecture, Dana Trier, former Deputy Assistant Secretary for Tax Policy at the U.S. Department of the Treasury, urged the audience to give the “grand experiment” of §199A of the 2017 Tax Cuts and Jobs Act (which provides a deduction for qualified business income from pass-through entities) a chance, despite potentially troubling ambiguities.
As more cities reach the harsh realization that public financing for sports venues is a losing proposition for taxpayers, Philadelphia has now enacted a law aimed at recouping some of its money and boosting local workers’ earnings via mandated higher wages at public facilities. On October 21, Mayor Jim Kenney signed the prevailing wage bill into law
Summarizing recent case adverse to IRS, James R. Malone Jr. (LL.M. ’11) comments: “Little pigs get fed. Big pigs get slaughtered”
The tax law has a lot of rules. But although no statute conjures a more vivid or immediate picture of complex and detailed rules than the Internal Revenue Code, we have spent the last couple of years showing that tax law is not all about rules. In what are now two articles but will soon