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Articles

Jay Darby has published more than 1,000 articles on tax, business transactions, and other topics. His work has appeared in a wide range of publications, including The Tax Lawyer, Opportunity Zone Magazine, Worth Magazine, Venture Capital Magazine, Banker & Tradesman, Mass High Tech, Trusts & Estates Magazine, the Boston Globe, the Boston Business Journal, and the Boston Phoenix. He is a frequent contributor to the World Trade Executive family of publications, including Practical International Tax Strategies, Practical European Tax Strategies, and Practical US Tax Strategies.

 

You can review a selection of his articles here, including one on Mick Jagger’s brilliance as a tax planner.

Unless otherwise noted, all materials are copyright of Joseph Darby Law, PC.         

COVID EMERGENCY Ends and Puts Written Plan Revisions “On the Clock”

July 7, 2023

Joseph Darby Law Publications

What happens when your QOF fails to find a suitable investment?

February 3, 2022

OpportunityZone.com

Married with Children -- and Capital Gains

August 20, 2021

Joseph Darby Law Publications

The Nonqualified Financial Property (NQFP) Conundrum

August 20, 2021

Joseph Darby Law Publications

Smart Ways To Move Clients' Assets To A Tax-Free World

August 20, 2021

Financial Advisor

The “quiet” corrections that will reverberate loudly in the Opportunity Zone world

August 10, 2021

Opportunityzone.com

Smart Strategies To Beat Biden's Tax Hikes

July 9, 2021

Financial Advisor

Comment Letter submitted by the Boston University Graduate Tax Program Class on Tuesday, June 29, 2021, commenting on the Proposed Regulations under Code Section 1400Z-2

June 29, 2021

Joseph Darby Law

Proposed Opportunity Zone regulations provide helpful guidance in two key areas

May 11, 2021

OpporunityZone.com

O-Zone Alchemy: Turning Net 1231 Gains Into Gross 1231 Gains (and Losses)

March 4, 2021

Bloomberg Tax

Cryptocurrency investors turn to opportunity zones for tax relief and social good

February 19, 2021

Accounting Today

Crypto Currency Gains Less Taxing Thanks to OZ

January 27, 2021

Joseph Darby Law Publication

IRS Provides Extension Relief To QOFs And Opportunity Zone Investors ©️

January 23, 2021

Opportunity Zone Magazine

The State of the OZs Examined In Two National Reports

July 20, 2020

Opportunity Zone Magazine

Comments on Recent Guidance from the Department of Treasury (“Treasury”) and Internal Revenue Service (“IRS”) Regarding Opportunity Zones

July 1, 2019

Boston University School of Law's Graduate Tax Program

Cuts Will Impact Blue States, Real Estate Industry

December 12, 2018

Banker & Tradesman

The Tax Plan: A Comprehensive Visual Breakdown

December 21, 2017

Wealth Management

Innocent Spouse Relief: The Complicated Path to a Simple Solution

June 1, 2016

Massachusetts Association of Accountants

Building the New Berlin Wall: Treasury's Anti-Inversion Regulations

May 1, 2016

Business Entities

The Long Goodbye

April 15, 2016

World Trade Executive

Eating The Seed Corn: Congress Proposes Repealing Section 1031

November 23, 2015

Banker & Tradesman

Living and Dying with an LLC

October 14, 2015

CEOWORLD Magazine

How Like-Kind Exchanges Make The IRS Rich

May 18, 2015

Banker & Tradesman

To Repeal or Retain Section 1031: A Tempest in a $6 Billion Teapot

April 1, 2015

Section of Taxation: News Quarterly

Inverted Priorities: Why the Proposed Treasury Rules are Unlikely to Stop Inversion Transactions

October 7, 2014

Practical International Tax Strategies

Like-Kind and Loving It: Tax-Free Exchanges of Art, Airplanes, Alcohol Flourish

September 8, 2014

Banker & Tradesman

Tax-Free Exchanges Of Art, Airplanes, Alcohol Flourish

September 8, 2014

Banker & Tradesman

You Don’t Think Federal Tax Law Is Funny? Think Again

April 14, 2014

Cognoscenti (WBUR)

Property, Currency And Semantics Aside- My Bet is on Bitcoin

April 4, 2014

Cognoscenti (WBUR)

Bitcoins - Putting your Money Where Your Mouse Is

May 2, 2013

Joseph Darby Publication

When Tax Planning Rocks: How the Rolling Stones Went Dutch to Cut Taxes–The Untold Story of a "World Famous Accountant" named Mick Jagger

June 30, 2007

World Trade Executive

Articles Provided Upon Request

Federal Income Taxes Are Rising Dramatically in 2013

December 20, 2013

Boston Bar Journal

Fifth Protocol Follies: How the Canadian Revenue Agency Cleverly Circumvented the U.S.-Canadian Tax Treaty to Preserve the Beloved NSULC

December 1, 2013

Thomas Reuters Checkpoint

Ireland Announces it will Bar “Stateless” Companies: Will the Irish Take a Bigger (Tax) Bite Out of Apple?

October 15, 2013

Thomson Reuters - Practical European Tax Srategies

Richard III: Exhuming His Remains, And His Reputation

February 8, 2013

Cognescenti (WBUR)

Practical European Tax Strategies

January 1, 2013

Thomson Reuters Checkpoint

We Gotta Get Out of This Place: Strategies for Addressing the U.S. Expatriation Tax

October 15, 2012

World Trade Executive

Is Economic Substance a Kind of Tax Porn? IRS Adopts a 'Don't Ask, Won't Tell' Policy

March 31, 2012

Practical International Tax Strategies

Man Bites Dog: Obama Proposes a Corporate Tax Rate Reduction

March 15, 2012

Practical International Tax Strategies

The FATCA Fiasco: Are We Having Fun Yet?

February 15, 2012

Practical International Tax Strategies

Breaking Up Is Hard To Do: Divorcing Your Tax Jurisdiction Can Trigger Painful “Alimony” Taxes

April 15, 2011

World Trade Executive

The IRS Gets Jealous: Oh, Ruby, Don’t Take Your Love to Town or Your Intangibles Out of the Country

May 15, 2010

World Trade Executive

Ruby, Don’t Take Your Love to Town or Your Intangibles Offshore

May 15, 2010

Thompson Reuters/World Trade Executive International Finance & Treasury

Worker Classfication: A Checkered History

May 1, 2010

World Trade Executive

Proposed Tax Changes in 2011 Budget: Focus on Business-Related Measures

April 30, 2010

Thompson Reuters/World Trade Executive Practical US/Domestic Tax Strategies

Planning Perspective
W2 vs 1099: It Gets Even Worse: Employee or Subcontractor? Companies Need a Little Help From the IRS

February 1, 2010

World Trade Executive

IRS Commissioner Gets the Drop on a Tax Lunch Crowd: "Sheriff" Shulman Decides to Deputize Taxpayers to Catch Themselves

January 31, 2010

World Trade Executive

Acquisitions in the Valley of the Shadow of Death: How to Purchase—and Resurrect—an Almost-Dead Company

December 15, 2009

World Trade Executive

Cyprus--Back to the Future: Cyprus, an Ancient Trading Center, has become a Glitzy New Presence on the International Tax Stage

November 15, 2009

World Trade Executive/ Thompson Reuters Practical US/International Tax Strategies

The Forward Triangular Merger: A Not-So-Straight-Forward Transaction

August 30, 2009

World Trade Executive Practical US/Domestic Tax Strategies

Obama Gets Tongue-Tied Over Taxes: The Administration Offers Its Long Awaited International Tax Proposals

March 31, 2009

World Trade Executive

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