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Josh Ungerman was quoted in a Law360 article published on July 19, 2024 titled, "International TaxPolicy To Watch In The 2nd Half of 2024."

The article discusses significant developments in international tax policy for the latter half of 2024, including the implementation of a 15% global minimum tax, ongoing debates over digital services taxes, and proposals for taxing billionaires. It also highlights the potential shift of global tax discussions from the OECD to the United Nations, marking a crucial period for international corporate tax reform.

"Assessing tax liabilities on individuals' net wealth is likely to attract a flurry of constitutional challenges that don't fit the judicially dismissable "tax protester" stereotype.... If you impose this wealth tax that you call an income tax, I would expect there to be a lot more valid, respected tax professionals who take issue with it and challenge it in the court system."  Mr. Ungerman also said, "If you impose this wealth tax that you call an income tax, I expect there to be a lot more valid, respected tax professionals who take issue with it and challenge it in the court system."