Why State-for-Local Tax Swaps Are So Hard to Do

Tax Policy – Why State-for-Local Tax Swaps Are So Hard to Do Tax reform is hard. But sometimes local tax reform makes it look easy, particularly when those reforms involve a state-for-local tax swap. Currently, both Texas and Nebraska are considering...

Tax Treaty Network of European Countries

Tax Policy – Tax Treaty Network of European Countries In an increasingly globalized world, many individuals and corporations work and do business abroad. As a result, jurisdictions need to define how income earned in foreign countries is taxed. Otherwise,...