What is the Undertaxed Payments Rule (UTPR)?
The UTPR is a key enforcement mechanism under the OECD’s Pillar Two framework, designed to prevent tax avoidance. […]
The most interesting taxes in USA history
Taxes are often seen as a dry and mundane topic, but a look into America’s past reveals a […]
The Simplest Solution Is the Best: Repeal Tariffs, Don’t Rebate ...
US businesses and consumers are feeling the pinch from higher costs on goods, largely due to the Trump […]
Why Food Tariffs Hit Consumers Differently
On August 1st, 2025, a new round of tariffs on U.S. imports is set to take effect for […]
Oklahoma’s Tax Reform Journey: Progress Made, More to Do
Oklahoma continues its impressive stride towards a more competitive tax environment. Recent legislative action has further refined the […]
The OBBBA Gets Expensing Right: Why States Should Follow Suit
The One Big Beautiful Bill Act (OBBBA) introduces significant changes to federal tax policy, many of which directly […]
Alabama’s 2025 Legislative Session: A Boost for Pro-Growth Tax Reforms
The 2025 legislative session in Alabama proved to be a pivotal period for tax policy, with the enactment […]
State Tax Implications of the GILTI to NCTI Conversion
The “One Big Beautiful Bill” (OBBB) is significantly changing how international income is taxed at the federal level, […]
US Tax Landscape 2025: Navigating the Post-TCJA Crossroads
The Looming Sunset: What Americans Can Expect as 2017 Tax Cuts Expire As the calendar turns to 2025, […]