7 articles in this issue
Charles Gallmeyer
Front Matter
Yariv Brauner
Thinking Like a Source State in a Digital Economy
Diane Ring
The 2021 Corporate Transparency Act: The Next Frontier of U.S. Tax Transparency and Data Debates
Susan C. Morse
The Quasi-Global GILTI Tax
Tracy A. Kaye,Michel De Wolf
Corporate Tax: Renewed Fiscal Federalism in the USA, the EU, and Globally for the 21st Century
Steven A. Dean
Beyond the "Made in America Tax Plan": GILTI and International Tax Cooperation's Next Golden Age
Brian P. Bunner
NIL Bills—An Examination of the Implications of Compensating College Athletes Under Name, Image, and Likeness Legislation