Author: Shuyi Oei
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Repetti presents “Private Equity, Health Calamity: How Our Tax Laws Aid Private Equity Investment in Hospitals and Nursing Homes” Today at Boston College
James Repetti (Boston College) presents “”Private Equity, Health Calamity: How Our Tax Laws Aid Private Equity Investment in Hospitals and Nursing Homes” Today at Boston College Tax Policy Workshop The social welfare impact of investments by Private Equity funds (PEs) in various sectors of our economy is mixed due to the significant debt imposed on…
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WSJ: The California Campaign to Introduce a First-of-Its-Kind Billionaire’s Tax
Laura J. Nelson & Paul Kiernan, The California Campaign to Introduce a First-of-Its-Kind Billionaire’s Tax (Wall Street Journal, November 13, 2025) “It may get a lot more expensive to be a billionaire in California. A ballot initiative proposed by a healthcare workers’ union would take aim at the Golden State’s richest residents with a one-time,…
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Tax Notes Student Writing Competition
The submission period is open for the 2026 Tax Notes Student Writing Competition. Submissions are due June 30, 2026. Our annual student writing competition recognizes superior student writing on unsettled questions in tax law or policy. The competition is open to any student enrolled in a law, business, or public policy program during the 2025-2026…
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ABA Careers in Tax Webinar Today (Nov. 14) at 1 pm EST
The ABA is holding a Careers in Tax Webinar today, November 14, at 1 pm EST via Zoom: Join us for an engaging 60-minute discussion on career paths and opportunities in the tax profession. Our panel of accomplished tax professionals, Lany Villalobos, Garrett Brodeur, and Catherine Sullivan will share their experiences, insights, and advice for…
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OECD COP30 Virtual Pavillion: Competitiveness, cost of living and cutting emissions: Can policy do it all?
OECD COP30 Virtual Pavillion: Competitiveness, cost of living and cutting emissions: Can policy do it all? (Online event, November 13, 2025, registration at link) Description Policymakers around the world are balancing an increasingly complex set of policy priorities when deciding how to tax energy use or price carbon emissions, including securing public revenue, keeping energy…
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Kamin: Tax Reform After the One Big Beautiful Bill Act
David Kamin (NYU), Tax Reform After the One Big Beautiful Bill Act, 2025 Tax Notes Today International 213-20 (November 5, 2025) The One Big Beautiful Bill Act (P.L. 119-21) and the tariffs imposed by President Trump have made progressive tax reform all the more urgent, but they have also made any such reform efforts more…
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Ozai: Beyond Economic Allegiance
Ivan Ozai (Queen’s University), Beyond Economic Allegiance, 75(4) University of Toronto L. J., 425 (2025) This article argues that the principle of economic allegiance, long regarded as the normative foundation of international tax jurisdiction, has become insufficient in the face of recent global reforms that expand the concept of nexus and fragment taxing authority. Nexus…
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Furuseth & Li: Improper Use of Tax Treaties and Source Taxation: Policy, Practice and Beyond
Eivind Furuseth (Independent) and Jinyan Li (Osgoode), Improper Use of Tax Treaties and Source Taxation: Policy, Practice and Beyond, Osgoode Legal Studies Research Paper (Oct. 20, 2025) The question of improper use of tax treaties (or treaty shopping) defies a simple or straightforward answer. The line between “proper use” and “improper use” a tax treaty…
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Thomas: Tax in the Echo Chamber
Kathleen Delaney Thomas (UNC), Tax in the Echo Chamber, available at SSRN (Oct. 1, 2025). The idea of an internet echo chamber – a metaphor first coined by Cass Sunstein – describes our tendency to surround ourselves online with people and content that reflect only our own viewpoints. Echo chambers not only promote polarization and…
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University of Florida 21st Annual International Tax Symposium
The University of Florida Levin College of Law is hosting its 21st Annual International Tax Symposium today. Those interested in joining the symposium by Zoom may contact Professor Yariv Brauner.
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Schmalbeck: Taxing Endowments
Richard Schmalbeck (Duke), Taxing Endowments, Duke Law School Public Law & Legal Theory Series (October 08, 2025) In the so-called “One Big Beautiful Bill Act,” Congress included several amendments to the Internal Revenue Code, including a provision that reduced the scope of an existing tax on income from college and university endowments, but more importantly…
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Blank & Osofsky: Audit Guides and the Administrative State
Joshua D. Blank (Irvine) and Leigh Z. Osofsky (UNC), Audit Guides and the Administrative State, 29 Florida Tax Review __ (forthcoming, 2026) Scholars are engaged in deep debate about the transformative power of recent Supreme Court cases that appear to limit the role of agencies in making rules of law. In Loper Bright and West Virginia v. EPA,…
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Herzfeld: Rationalizing the Post-OBBBA International Tax Rules
Mindy Herzfeld (Florida), Rationalizing the Post-OBBBA International Tax Rules, 120 Tax Notes Int’l 431 (Oct. 20, 2025) The One Big Beautiful Bill Act (P.L. 119-21) included several important revisions to international tax rules. For the most part, these changes tweaked the law to address concerns about how provisions in the Tax Cuts and Jobs Act operated, or to fix…