Relief Keeps Opportunity Zones an Attractive Option
Feature Article

Relief Keeps Opportunity Zones an Attractive Option

The Tax Cuts and Jobs Act’s powerful new investment tool, the opportunity zone program, was intended to enable companies to make smart, potentially profitable, investments in troubled economic areas. The economic downturn brought about by COVID-19 may, at first glance, appear to ... Dustin Stamper and Michael Eickhoff

The Tax Cuts and Jobs Act Moves the U.S. Closer to a Territorial Tax System
Feature Article

The Tax Cuts and Jobs Act Moves the U.S. Closer to a Territorial Tax System

The Tax Cuts and Jobs Act (TCJA) fundamentally changes the taxation of outbound activities of U.S. corporations and foreign corporations doing business in the U.S. and moves the U.S. international tax regime closer to a territorial system on par with other developed countrie... Sean Clancy, JD; Frank Emmons, JD; Shahzad Malik, JD