Tax Coda

Tax Coda

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Data structure expands enforcement reach
Tax enforcement follows information.
Why tax stops behaving like a plug in deal models
Every transaction model rests on a quiet assumption.
U.S. tax reality for Americans buying real estate in the UAE
Dubai’s economy and real estate market continue to pull in foreign buyers, including U.S.
When expertise leaves, enforcement does not come back
Every enforcement system rests on a fragile asset.
Why foundational tax doctrines are back on the table
Most tax cases do not change the law.
When economic substance becomes a litigation surprise
Economic substance has learned to wait.
The real barrier to AI in accounting is human, not technical
Modernization will come from small and consistent steps.
Trump Account or 529? How the Incentives stack up
Defaults start the story, but incentives decide where families finish.
The IRS looks weak. That is when fraud becomes most expensive.
Periods of visible weakness inside the IRS tend to produce the same reaction.
Transfer pricing enters a new era of volatility and scrutiny in 2025
The transfer pricing environment in 2025 has shifted faster than the IRS can hire, fire, or reinstate employees.
The slow unmaking of a tax institution
A system can survive change, but it struggles to survive forgetfulness.
The fragile certainty of Bonus Depreciation
Acceleration works until it becomes expectation, and expectation is the one thing the Code never guarantees.
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