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Opinions

Interview: The Impact of the 2020 U.S. Elections on International Tax

By David D. Stewart, Andrew Velarde and Robert Goulder | 11/23/2020

Tax Notes senior legal reporter Andrew Velarde and contributing editor Robert Goulder discuss the influence of the 2020 U.S. elections on the international tax world.

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Featured News

HM Treasury Urged to Back Directors, Limit Job Losses

By Andrew Goodall | 11/24/2020

The Association of Chartered Certified Accountants backed a call for the U.K. government to extend income support to company directors receiving dividends, as business groups warned that millions of jobs are under threat.

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Featured Analysis

Nexus Limitations on German-Source IP Taxation

By Johannes Frey and Florian Schmid | 11/23/2020

Johannes Frey and Florian Schmid discuss the potential taxation of German registered intellectual property and argue that neither German law nor customary international law allow taxation of granting or disposal of IP based solely on registration without further nexus in Germany.

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Special Reports

State Estate Taxes and the Due Process Clause

By Walter Hellerstein and Andrew Appleby | 11/23/2020

Walter Hellerstein and Andrew Appleby explore the due process clause implications of state estate taxes.

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Tax Notes Talk

The Impact of the 2020 U.S. Elections on International Tax

David D. Stewart, Andrew Velarde, Robert Goulder, Jéanne Rauch-Zender, and Tram Le | November 19

Tax Notes senior legal reporter Andrew Velarde and contributing editor Robert Goulder discuss the influence of the 2020 U.S. elections on the international tax world.

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