With the conclusion of the 2020 U.S. Presidential Election, the United States will enter a transitionary period. During this time, one of...

Abstract This Article is an effort to familiarize the non-tax business readers with a leading change in the international taxation arena...

Background On October 13, 2016, the Treasury Department and the Internal Revenue Service released final and temporary regulations under...

In early February, the newly established “Climate Leadership Council”— a consortium of Republican Party stalwarts including officials...