Opinions
Strengthening Tax Transparency in 2021
By Nana Ama Sarfo | 01/26/2021
Nana Ama Sarfo looks at expected tax transparency developments in 2021.
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Minnesota Governor Proposes New Income Bracket, Capital Gains Tax
By Carolina Vargas | 02/01/2021
Minnesota Gov. Tim Walz (DFL) has proposed several tax changes to help the state recover from the pandemic, including higher taxes on wealthy residents and large corporations.
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Global Momentum Builds for Digital IDs
By Nana Ama Sarfo | 01/25/2021
Nana Ama Sarfo looks at the global ID for development movement and how it interfaces with tax in the wake of the pandemic.
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Procedural Due Process and International Information Reporting
By Frank Agostino, Phillip J. Colasanto and Inhyuk Yoo | 01/11/2021
Frank Agostino, Phillip J. Colasanto, and Inhyuk Yoo explore the source of the IRS’s authority to assess and collect foreign information reporting penalties, and they examine whether taxpayers have a prepayment right to challenge the IRS’s position.
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Capitol Hill Check-In: Tax Priorities in 2021
David D. Stewart, Jad Chamseddine, Alexis Gravely, Jéanne Rauch-Zender, and Jeffrey A. Friedman | January 28
Tax Notes reporters Jad Chamseddine and Alexis Gravely speculate on upcoming tax changes and developments on Capitol Hill this year.