Here is my annual list of Halloween torts and crimes. [read post]

Key Findings State and local governments have used car rental excise taxes to raise revenue, including for projects like stadium construction and amateur sports funding. [read post]

Table of Contents Key Findings Introduction A Brief Overview of GILTI Calculating GILTI Tax Liability State Taxation of GILTI Is Complex and Uncompetitive State Taxation of GILTI Raises Constitutional Issues Current Status of States’ Taxation of GILTI The Impact on States of the Biden Administration’s Proposed Federal Changes to GILTI A Brief Overview of FDII Current State Treatment of the FDII Deduction and the Impact of the Biden Administration’s Proposed Changes Recent… [read post]