The 2021 Corporate Transparency Act: The Next Frontier of U.S. Tax Transparency and Data Debates

The 2021 Corporate Transparency Act: The Next Frontier of U.S. Tax Transparency and Data Debates

Front Matter

Front Matter

Thinking Like a Source State in a Digital Economy

Thinking Like a Source State in a Digital Economy

NIL Bills—An Examination of the Implications of Compensating College Athletes Under Name, Image, and Likeness Legislation

NIL Bills—An Examination of the Implications of Compensating College Athletes Under Name, Image, and Likeness Legislation

Corporate Tax: Renewed Fiscal Federalism in the USA, the EU, and Globally for the 21st Century

Corporate Tax: Renewed Fiscal Federalism in the USA, the EU, and Globally for the 21st Century

Beyond the "Made in America Tax Plan": GILTI and International Tax Cooperation's Next Golden Age

Beyond the "Made in America Tax Plan": GILTI and International Tax Cooperation's Next Golden Age

The Quasi-Global GILTI Tax

The Quasi-Global GILTI Tax