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Robert Barnett

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Articles

Passive Activities and the Net Investment Income Tax Surcharge

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By Robert Barnett
| The CPA Journal Verified
September/October 2025, Featured, ICYMI, Taxation | A recent case, Senty v. United States, provides several important lessons for tax return preparers [Senty v. United States, 132 AFTR 2d 2023-6735, (Dist. Ct. WD WI 12/15/2023)]. Mr. Senty was involved in several businesses, including gas companies, banks, and a surveillance camera company, three of which were at issue in the case.
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Tibet: History Across the Himalayas

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By Robert Barnett
| buff.ly
How can historians of Tibet – a region whose history is tightly controlled by the Chinese authorities – gain access to its recent past? Comparing newspapers from either side of the Himalayas might offer a way in. To continue reading this article you need to purchase a subscription, available from only £5. Start my trial subscription now If you have already purchased access, or are a print & archive subscriber, please ensure you are logged in.
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Documenting China’s Borderlands Podcast – Episode 4: The Great Wall of Villages - Mapping China's Strategic Space

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By Japneet Kaur, James Leibold, Robert Barnett
| The National Bureau of Asian Research
Since 2016, China has been building or refurbishing hundreds of so-called xiaokang (well-off) villages along its borderlands, complete with new infrastructure and an increased security presence. Some of these villages have been built on Bhutan’s sovereign territory. This fourth episode of the Borderlands Podcast Miniseries examines the strategic motives and the unfolding development of China’s border villages revitalization campaign.
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