AICPA members in tax practice must adhere to the updated Statements on Standards for Tax Services, including in their use of such emerging resources as artificial intelligence.

Can simply exceeding a critical tax-to-GDP threshold bring about an accelerated trajectory of economic growth and development in a country? We conduct new event studies and exploit a richer dataset to ...

While simply scrapping the 2018 deal might not be feasible, moving to an altogether new system could be a way forward.