Legal Insights
Thought leaders from around the world contribute their perspectives on landmark cases, new legislation, and legal perspectives on new technologies, business practices, and civil procedure.
Featured Articles
Lecher Pays
Ann E. Evanko and Katherine L. Wood
Can social change be sped up via legislation? A key provision of the recent tax-law overhaul, clearly written with #MeToo in mind, suggests it can.
New Criteria to Determine Spanish Individuals’ Tax Residence
Mariano Roca López
Despite its apparent triviality, individuals’ tax residence can in practice have significant consequences for their pockets.
A Taxing New World for Nonprofits
Elizabeth J. Atkinson
Extensive changes to U.S. tax law will have significant effects on the nonprofit sector. What to expect—and how to cope.