Opinions
Lessons in Global Mobility: Sir James Packs His Bags
Tax Notes International contributing editor Robert Goulder examines why the United Kingdom’s richest man is leaving the country for Monaco.
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Featured News
Trump Offers Unlikely Explanation for Paying $750 in Income Taxes
President Trump attempted to defuse the controversy surrounding his tax returns during the second and final presidential debate by claiming that he prepaid his federal income taxes.
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Featured Analysis
New York ‘Donor’ vs. Midwest ‘Moochers’: Beyond the Rhetoric
Robert Tannenwald analyzes the debate over donor states versus moocher states, arguing that a recent analysis in The Wall Street Journal analysis is flawed and suggesting that other methods of determining states’ COVID-19 relief needs are preferable.
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Special Reports
Drop-and-Check F Reorganizations and Transferee Liability
Michael P. Spiro examines some uncertainties and contradictions in distinguishing between primary and transferee liability for federal income taxes in the context of a drop-and-check F reorganization followed
by a sale.
Tax Notes Talk
Take A Break: Virtual Success in the Pandemic
| October 22
Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Amy Vetter, a keynote speaker and presenter, on how to survive – and thrive – personally and professionally despite the unique challenges presented by the coronavirus pandemic. In the segment In the Pages, Tax Notes Executive Editor for Commentary Jasper B. Smith chats with reference attorney Linda Friedman about the new Document Comparison tool available to Tax Notes readers.
