All Articles tagged Tax Cuts and Jobs Act

• General
  July 22, 2020 EDT
  MORE GENEROUS THAN ACCURATE: THE GILTI FOREIGN TAX CREDIT AND COORDINATION OF THE FOREIGN TAX CREDIT RULES WITH THE NEW INTERNATIONAL TAX PROVISIONS OF THE TCJA
  Rebecca Rosenberg

  This Article discusses the impact of the GILTI-related foreign tax credit rules and the coordination of other new international provisions with the existing foreign tax credit system.

• General
  February 28, 2019 EDT
  BUY INSURANCE OR ELSE?: RESURRECTING THE INDIVIDUAL MANDATE AT THE STATE LEVEL
  Brendan Williams

  This article traces the origin of the individual mandate, chronicles efforts by states to enact their own mandates, and concludes by questioning whether mandates are either necessary or politic.

• General
  February 28, 2019 EDT
  SEVEN STEPS TO TRULY REFORM THE TAX CODE AND ENGENDER SOCIO-ECONOMIC MOBILITY
  Mohamed Akram Faizer

  Recognizing the tax cuts have not addressed the issue of economic stagnation, President Trump should use his political capital to implement a true tax reform that addresses socio-economic immobility.