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Opinions

Interview: The Beginning of the End? An Update on the OECD Tax Reform Plan

By David D. Stewart and Stephanie Soong Johnston | 07/27/2021

Tax Notes chief correspondent Stephanie Soong Johnston recaps the historic agreement reached by the majority of the OECD's inclusive framework countries on its two-pillar corporate tax reform proposal.

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Featured News

New York Launches NYC Theatrical Production Tax Credit

By Carolina Vargas | 07/27/2021

New York Gov. Andrew Cuomo (D) announced the launch of a $100 million tax credit to help jump-start the entertainment industry in New York City as part of the state’s economic recovery.

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Featured Analysis

Extending the Advance Child Tax Credit

By Marie Sapirie | 07/26/2021

Marie Sapirie argues that the major issue regarding the child tax credit remains whether and for how long the advance child tax credit for 2021 enacted in the American Rescue Plan Act will be extended.

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Special Reports

The New EU Initiative on Fighting Shell Entities: Tackling a Nonissue?

By Oliver R. Hoor and Keith O'Donnell | 07/26/2021

Oliver R. Hoor and Keith O’Donnell analyze the European Commission’s new initiative addressing the use of shell entities and arrangements for tax purposes and question its necessity.

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Tax Notes Talk

The Beginning of the End? An Update on the OECD Tax Reform Plan

David D. Stewart, Stephanie Soong Johnston, Jasper B. Smith, and Lewis J. Greenwald | July 22

Tax Notes chief correspondent Stephanie Soong Johnston recaps the historic agreement reached by the majority of the OECD's inclusive framework countries on its two-pillar corporate tax reform proposal.

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