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New Hampshire’s Preposterous Taxation of Income from Foreign Subsidiaries.

• Authors : Rottjakob, Greg¹; Schmidt, Joseph²

• Source: Journal of State Taxation. Spring2022, Vol. 40 Issue 2, p41-48. 8p.

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Nexus News: Halstead Bead Inc. v. Lewis: When, if Ever, Are Numerous Local Taxes Too Burdensome?.

• Authors : Schiller, Breen M.¹; Stanley, Daniel L.²

• Source: Journal of State Taxation. Spring2022, Vol. 40 Issue 2, p9-70. 5p.

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Amtrak Act: Not Just About Trains.

• Authors : Jurinski, James J.

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p33-40. 8p.

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Turnover Taxes: Their Origin, Fall from Grace, and Resurrection.

• Authors : Pomp, Richard D.¹

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p17-20. 4p.

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Chart-of-the-Quarter: Franchise or Income Tax Nexus.

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p45-48. 4p.

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A Chat with Ed Antolin.

• Authors : Nelson, Bruce M.

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p41-52. 4p.

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Marijuana Taxes: Federal and State Tax Updates.

• Authors : Jones, Christopher R.¹; Sejati, Yuyun A.¹

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p21-52. 8p.

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Sales Tax Corner: Nuances of State Sales Tax Voluntary Disclosure Programs.

• Authors : Lipin, Ilya A.^1,2; Walley, Madison³; Garris, Alexis Turner⁴

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p13-51. 5p.

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Nexus News: The Reemergence of Transactional Nexus.

• Authors : Schiller, Breen M.¹; Stanley, Daniel L.²

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p7-10. 4p.

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Start with When: Navigating When (and by Whom) Foreign Income Taxes Accrue for Purposes of the U.S. Foreign Tax Credit Rules.

• Authors : de Ruig, David¹; Becker, Adam²

• Source: International Tax Journal. Jan/Feb2022, Vol. 48 Issue 1, p19-56. 14p.

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The Double Tax Problem and Solutions: U.S. Sellers of Stock in Non-U.S. Corporations.

• Authors : Hadjilogiou, Steven¹; Bruno, Michael¹; Cheng-Yi Lee, Alex²

• Source: International Tax Journal. Nov/Dec2021, Vol. 47 Issue 6, p13-18. 6p.

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German Real Estate Transfer Tax Reform.

• Authors : Keller, Annette¹; Denninger, Isabella²

• Source: International Tax Journal. Sep/Oct2021, Vol. 47 Issue 5, p39-45. 7p.

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Charts-of-the-Quarter: Location of Sale for Determining Local Tax Rate and Local Jurisdictional Boundaries and Local Tax Administration.

• Source: Journal of State Taxation. Summer2021, Vol. 39 Issue 3, p41-49. 9p.

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Reflections on State Taxation of Income from Foreign Subsidiaries Post Tax Cuts and Jobs Act.

• Authors : SCHMIDT, JOSEPH J.¹

• Source: Journal of State Taxation. Summer2021, Vol. 39 Issue 3, p21-52. 8p.

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Chat with Marilyn Wethekam.

• Authors : NELSON, BRUCE M.

• Source: Journal of State Taxation. Summer2021, Vol. 39 Issue 3, p15-50. 5p.

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Nexus News: Nexus Developments and Concerns Regarding Locally Imposed Taxes.

• Authors : SCHILLER, BREEN M.¹; STANLEY, DANIEL L.²

• Source: Journal of State Taxation. Summer2021, Vol. 39 Issue 3, p9-12. 4p.

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Current Developments in State and Local Tax: Income and Franchise Taxes, and the Constitutionality of Local Payroll Tax.

• Authors : FIELDS, CRAIG B.; CAMMARATA, MATTHEW F.

• Source: Journal of State Taxation. Summer2021, Vol. 39 Issue 3, p5-8. 4p.

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It's Not Over Till It's Over: Lessons from Crandall About Closing Agreements and Key Procedural Issues in Tax Disputes.

• Authors : Sheppard, Hale E.¹

• Source: International Tax Journal. Jul/Aug2021, Vol. 47 Issue 4, p33-40. 8p.

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Will Treasury's TCJA Regulations Survive APA and Chevron Challenges? Two Pending Cases--Liberty Global and FedEx--Are Litmus Tests.

• Authors : Ponds, Loren C.¹; Dixon, Steven R.¹

• Source: International Tax Journal. Jul/Aug2021, Vol. 47 Issue 4, p7-13. 7p.

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IRS Guidance: CCA 202114020 Clarifies the Tax Treatment of Hard Forks of Virtual Currencies.

• Authors : Conlon, Stevie D.¹; Vayser, Anna²; Schwaba, Robert³

• Source: Journal of Taxation of Financial Products. 2021, Vol. 18 Issue 2, p7-10. 4p.

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Economic Nexus Expands to Income Tax.

• Authors : Bernard, Mary F.¹; Nachbar, Mark L.²

• Source: Journal of State Taxation. Fall2021, Vol. 39 Issue 4, p19-21. 3p.

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New Hampshire v. Massachusetts: Taxation Without Representation?

• Authors : POMP, RICHARD D.

• Source: Journal of State Taxation. Summer2021, Vol. 39 Issue 3, p19-51. 3p.

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Mind the Gap: Observations on the Differences Between the Minimum Tax Under GILTI and the OECD Framework.

• Authors : Ngo, Caroline H.¹

• Source: International Tax Journal. Jul/Aug2021, Vol. 47 Issue 4, p3-5. 3p.

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Essays on State Tax Policy: Rethinking State Corporate Income Taxation.

• Authors : Brunori, David¹

• Source: Journal of State Taxation. Spring2021, Vol. 39 Issue 2, p21-24. 4p.

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First Amendment Restrictions on Taxation.

• Authors : Sonnier, Blaise M.¹; Sawyers, Roby B.²

• Source: Journal of State Taxation. Winter2020, Vol. 39 Issue 1, p29-56. 8p.

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Potential Mayhem in the Muni Tax Code: Be Careful For What You Wish.

• Authors : Bialczak, Stanley T.¹

• Source: Journal of State Taxation. Winter2020, Vol. 39 Issue 1, p25-55. 5p.

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A Chat with Philip Tatarowicz.

• Authors : Nelson, Bruce M.¹

• Source: Journal of State Taxation. Winter2020, Vol. 39 Issue 1, p17-55. 6p.

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Current Developments in State and Local Tax: Income Tax Cases, Alternative Apportionment, and Deference to Administrative Agencies.

• Authors : Fields, Craig B.¹; Cammarata, Matthew F.²

• Source: Journal of State Taxation. Winter2020, Vol. 39 Issue 1, p13-54. 5p.

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A Chat with Pat Derdenger.

• Authors : Nelson, Bruce M.

• Source: Journal of State Taxation. Fall2020, Vol. 38 Issue 4, p17-20. 4p.

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Regarding Disregarded Payments.

• Authors : Asali, Layla J.¹

• Source: International Tax Journal. Sep/Oct2020, Vol. 46 Issue 5, p25-41. 17p.

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Impact of Accounting on Taxation: Hong Kong Experience for Financial Instruments.

• Authors : Ho, Daniel¹

• Source: International Tax Journal. Jan/Feb2021, Vol. 47 Issue 1, p51-65. 15p.

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International Tax Developments in the Cayman Islands: The Economic Substance Legislations and the Issue of EU Blacklisting.

• Authors : Ng, Christina Y. M.¹

• Source: International Tax Journal. Jan/Feb2021, Vol. 47 Issue 1, p39-68. 7p.

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Is Code Sec. 1291(f) Self-Executing?

• Authors : Miller, Michael J.¹

• Source: International Tax Journal. Jan/Feb2021, Vol. 47 Issue 1, p5-66. 6p.

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A Note from the Editor-in-Chief.

• Authors : NELSON, BRUCE M.

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p3-49. 2p.

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Retroactive Taxes and the Ex Post Facto Clause.

• Authors : Nelson, Bruce M.

• Source: Journal of State Taxation. Summer2020, Vol. 38 Issue 3, p33-48. 7p.

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Double Trouble: BEPS Action 2 Stares Back in the Mirror Legislation Rule.

• Authors : Kroll, Ethan¹; Leung, Melody²; de Ruig, David³

• Source: International Tax Journal. Nov/Dec2020, Vol. 46 Issue 6, p19-30. 12p.

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The Foreign Branch Basket.

• Authors : Lokken, Lawrence¹

• Source: International Tax Journal. Nov/Dec2020, Vol. 46 Issue 6, p13-18. 7p.

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IP Transfers Under the Final FDII Regulations.

• Authors : Jenn, Brian¹

• Source: International Tax Journal. Nov/Dec2020, Vol. 46 Issue 6, p7-39. 7p.

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The GILTI and Subpart F Income High-Tax Exception(s).

• Authors : Yoder, Lowell D.¹

• Source: International Tax Journal. Nov/Dec2020, Vol. 46 Issue 6, p3-39. 5p.

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Outbound and Inbound Sales Branches: The (Sometimes Dysfunctional) Interaction of the Branch Basket Regulations, the Proposed Code Sec. 863(b) Regulations and FDII.

• Authors : Kaywood Jr., Sam K.¹

• Source: International Tax Journal. Sep/Oct2020, Vol. 46 Issue 5, p7-20. 14p.

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A Note from the Editor-in-Chief.

• Authors : NELSON, BRUCE M.¹

• Source: Journal of State Taxation. Spring2022, Vol. 40 Issue 2, p3-3. 1p.

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Fundamentals of China Partnership Tax.

• Authors : Chen, Robbie¹; Shen, Viola²

• Source: International Tax Journal. May/Jun2020, Vol. 46 Issue 3, p39-49. 11p.

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Transfers by U.S. Persons to Partnerships with Related Foreign Partners.

• Authors : Lokken, Lawrence¹

• Source: International Tax Journal. May/Jun2020, Vol. 46 Issue 3, p19-51. 11p.

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Foreign Retirement and Savings Plans, Waiver of Forms 3520 and Forms 3520-A, and Limits of Rev. Proc. 2020-17.

• Authors : Sheppard, Hale E.¹

• Source: International Tax Journal. Mar/Apr2020, Vol. 46 Issue 2, p29-40. 12p.

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Navigating the Foreign Branch Basket Under the New Final Regulations.

• Authors : Jenn, Brian¹

• Source: International Tax Journal. Mar/Apr2020, Vol. 46 Issue 2, p11-20. 10p.

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A Chat with Phillip Horwitz.

• Authors : Nelson, Bruce M.¹

• Source: Journal of State Taxation. Spring2020, Vol. 38 Issue 2, p19-56. 4p.

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Will the Overlap Rule of Code Sec. 1297(d) Still Protect "Small" Partners of Domestic Partnerships?

• Authors : Miller, Michael J.¹

• Source: International Tax Journal. May/Jun2020, Vol. 46 Issue 3, p15-18. 4p.

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Federal Tax Legislative Developments: Brief Summary of Selected Tax Provisions in the CARES Act.

• Authors : Cohen, Craig M.¹; Kopp, Steven L.¹; Nirenberg, David Z.¹

• Source: Journal of Taxation of Financial Products. 2020, Vol. 17 Issue 2, p5-50. 4p.

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A Note from the Editors-in-Chief.

• Authors : PRICE, MARK H.¹; TOMPKINS, JOSHUA S.²

• Source: Journal of Taxation of Financial Products. 2021, Vol. 18 Issue 4, p3-4. 2p.

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Global View: Elections for U.S. Individuals That Own Foreign Corporations: The Exclusion for High-Tax Income and Code Sec. 962.

• Authors : Misey, Robert¹

• Source: Journal of Tax Practice & Procedure. Fall2020, Vol. 22 Issue 3, p11-13. 3p.

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