TAXING ISSUES WRITE FOR US ADVERTISE ABOUT SHOP HELP CENTER CONTACT Tax Notes TAX TOPICS KEY DOCUMENTS CONTRIBUTORS JURISDICTIONS ADVANCED TODAY IS 11/28/2021 SIGN IN START A FREE TRIAL SUBSCRIPTIONS FREE RESOURCES Breaking News. Expert Analysis. More reporters and commentators dedicated exclusively to tax issues than any other news organization. EXPLORE SUBSCRIPTIONS START A FREE TRIAL Already a subscriber? Sign in SAMPLE OUR WORK OPINIONS Who Wants a Domestic FATCA? BY ROBERT GOULDER | 11/18/2021 Given the bad rap FATCA has earned over the last decade, one wonders whether a domestic FATCA regime would be plagued by disproportional overreach and unintended consequences. See All Opinions FEATURED NEWS Treasury Files Notice of Appeal in ARPA Suit BY LAUREN LORICCHIO | 11/29/2021 Treasury Department officials have filed a notice of appeal with the Sixth Circuit to overturn a district court ruling in Kentucky v. Yellen, which blocks the department from enforcing against Kentucky and Tennessee a COVID-19 relief act provision that restricts states from using the act's aid to offset reductions in net tax revenue. See All Featured News FEATURED ANALYSIS Wealth and Windfall Taxes: Still Not Ready for Prime Time BY NANA AMA SARFO | 11/15/2021 Nana Ama Sarfo looks at how select countries are thinking about tax as a lever for recovery from the COVID-19 pandemic. See All Featured Analysis SPECIAL REPORTS Structuring a Successful Drop-and-Swap BY JESSE C. HUBERS | 11/01/2021 Jesse C. Hubers argues that when co-owners hold property in a partnership, the drop-and-swap technique offers a viable means to facilitate a section 1031 exchange for some partners while allowing others to cash out of the investment and part ways. See All Special Reports TAX NOTES TALK The Category Is Tax Trivia DAVID D. STEWART, ROBERT GOULDER, STEPHANIE SOONG JOHNSTON, MIKE KOWIS, JASPER B. SMITH, AND PETER MASON | NOVEMBER 24 Mike Kowis, author of American Tax Trivia: The Ultimate Quiz on U.S. Taxation, challenges the Tax Notes Talk team to a game of tax trivia and discusses his new book. See All Tax Notes Talk See more exclusive content like this with a subscription to Tax Notes Products Sign in or begin your free trial today Top News for Sunday, November 28, 2021 TAX NOTES TODAY FEDERAL Budget Hot Spots in a Single Simple Picture BY MARTIN A. SULLIVAN | 11/29/2021 You are not currently subscribed to this product. Sign up for a free trial to preview this article or shop subscriptions like this. TAX NOTES TODAY FEDERAL Building Back Biden’s American Start-Up BY BENJAMIN M. WILLIS AND RYAN J. DOBENS | 11/29/2021 You are not currently subscribed to this product. Sign up for a free trial to preview this article or shop subscriptions like this. TAX NOTES TODAY FEDERAL When the Going Gets Tough, Tax Turns to Accounting BY MINDY HERZFELD | 11/29/2021 You are not currently subscribed to this product. Sign up for a free trial to preview this article or shop subscriptions like this. TAX NOTES TODAY INTERNATIONAL A New World Tax Order: The Inclusive Framework and Its Future BY NANA AMA SARFO AND STEPHANIE SOONG JOHNSTON | 11/29/2021 You are not currently subscribed to this product. Sign up for a free trial to preview this article or shop subscriptions like this. TAX NOTES TODAY INTERNATIONAL Regs Clarify Affiliated Group, Partnership, and Foreign Branch Apportionment BY CARRIE BRANDON ELLIOT | 11/29/2021 You are not currently subscribed to this product. Sign up for a free trial to preview this article or shop subscriptions like this. TAX NOTES TODAY FEDERAL Bipartisan Bill Seeks to Simplify Returns for Taxpayers Abroad BY ANDREW VELARDE | 11/29/2021 You are not currently subscribed to this product. 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