In this article, published in Tax Notes Federal on Sept 21, 2020, CPA Chief Economist Jeff Ferry and CPA Board Member Bill Parks analyze the...

By David Morse The passage of the 2017 Tax Cut and Jobs Act (TCJA) lit the fuse for corporate tax reform that has been debated...

This is an update on the Paycheck Protection Program which is part of the Small Business Interruption Loan Program within the recently passed CARES Act. ...

Editor's Note: Adopt Sales Factor Apportionment taxation and this tax litigation becomes irrelevant. Because internal profit shifting becomes irrelevant. Simply tax MNC global profit in proportion...

Editor's Note: Jeff Ferry is chief economist at the Coalition for a Prosperous America, where Arpan Dahal serves as a research assistant. Bill Parks is a member of the...

The Organization for Economic Cooperation and Development (OECD) has proposed significant changes to the global tax system to combat profit shifting. The Coalition for a...

Many in Washington look at the Organization for Economic Cooperation and Development (OECD) in Paris to help with pressing business concerns in the global community....

After an initial review of the various 2020 Democratic presidential contenders’ tax proposals, the CPA tax committee noted a lack of progress on corporate tax...

Editor’s note: The massive phantom foreign direct investment described in this article shows why CPA’s proposal for sales factor apportionment is needed for the US...

Editors note:  Another reason sales factor apportionment tax is needed.  Capital flows for tax avoidance and profit shifting purposes should not exist. Tax profits based...