Dana Trier: 2019 Fogel Lecture

In the 2019 Fogel Lecture, Dana Trier, former Deputy Assistant Secretary for Tax Policy at the U.S. Department of the Treasury, urged the audience to give the “grand experiment” of §199A of the 2017 Tax Cuts and Jobs Act (which provides a deduction for qualified business income from pass-through entities) a chance, despite potentially troubling ambiguities.

The Sisyphean Pursuit of Creating a Culture of Compliance

By its title, this article might appear to imply that the creation of a culture of compliance is an illusory thing. While the conclusion is not quite so simple, the title does suggest that achieving a sustainable sense of compliance within any corporate culture is one that requires a continuously evolving effort to establish and