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Opinions

Interview: Building an Expat Empire: One Tax Practitioner’s Story

By Nana Ama Sarfo and Virginia La Torre Jeker | 07/10/2020

Tax Notes International contributing editor Nana Ama Sarfo talks with Virginia La Torre Jeker, a U.S. tax attorney based in Dubai, about establishing her tax practice abroad, the challenge of balancing family life with career, and recent international tax issues.

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Featured News

European Council Budget Plan Supports New Own Resources

By Sarah Paez | 07/13/2020

European Council President Charles Michel’s proposal for the EU’s long-term budget and coronavirus recovery fund calls for a digital tax, a financial transaction tax, a plastics levy, and a carbon border adjustment tax.

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Featured Analysis

Strategic Nonconformity, State Corporate Income Taxes, and the TCJA: Part II

By Darien Shanske, Adam Thimmesch and David Gamage | 07/13/2020

In the second of a two-part series, Darien Shanske, Adam Thimmesch, and David Gamage discuss strategic responses to the corporate income tax provisions of the Tax Cuts and Jobs Act of 2017.

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Special Reports

The Trouble With ‘Pillars’ in International Tax Policy

By Lucas de Lima Carvalho | 07/06/2020

Lucas de Lima Carvalho discusses the OECD’s recent two-pillar approach to taxing the digital economy, focusing on the narrative of “pillar-building” in international tax policy and the difference between building consensus and manufacturing consent.

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Tax Notes Talk

The Taxing 2020 Tax Season

David D. Stewart, Jonathan Curry, Kelly Phillips Erb, Jéanne Rauch-Zender, and Robert D. Plattner | July 09

Kelly Phillips Erb, the managing shareholder of Erb Law Firm PC, known as @taxgirl on Twitter, talks to Tax Notes reporter Jonathan Curry about the abnormal 2020 tax season. In the segment “In the Pages Sneak Peek,” Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Robert Plattner about his recent piece, "Part 2: The Commerce Clause Strikes Back."

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