Opinions
What You Need to Know About the GREEN Act
Marie Sapirie writes that the recently proposed Growing Renewable Energy and Efficiency Now (GREEN) Act is unlikely to become law and is notable as a menu of temporary extenders rather than an overall plan for an energy tax policy overhaul.
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Featured News
U.S. House Ways and Means Approves Temporary SALT Cap Repeal
The U.S. House Ways and Means Committee has approved a temporary repeal of the $10,000 cap on the state and local tax deduction, but Republicans said the bill has no chance of passing Congress this year.
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Featured Analysis
Would Removing Downward Attribution Retroactively Be a Gift?
In news analysis, Marie Sapirie argues that when Congress potentially reinstates section 958(b)(4) and its limitation on downward attribution, it must determine whether to make those changes retroactive.
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Special Reports
Pillar 2: Avoiding Pitfalls on the Road to Consensus
Francois Chadwick proposes an approach that would effectively address the concerns underlying pillar 2 while avoiding the complexity and administrative burdens of the OECD’s global anti-base-erosion proposal.
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Tax Notes Talk
Regulating The Cloud
| December 05
Joe Myszka, a partner at DLA Piper, discussed the proposed rules on cloud computing transactions with Tax Notes legal reporter Kristen Parillo.
