Opinions
'There Is No Frigate Like a Book': Tax Law and Literature
Marie Sapirie writes that the literary world can enlighten law students and practitioners alike and explores examples with tax law connections.
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Featured News
Germany Extends Coronavirus Aid, Tax Relief for Businesses
Facing rising virus cases and a new national lockdown, the German Ministry of Finance has announced that the government will expand and extend coronavirus aid for companies, entrepreneurs, and hard-hit tourism and travel industries.
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Featured Analysis
Transfer Pricing and Loss Allocation for the COVID-19 Era
Bernardo Misle and Oriol Soler consider COVID-19’s effect on transfer pricing and how the OECD’s guidelines apply to loss allocation in an unforeseen crisis.
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Special Reports
U.S. Tax Laws Governing Foreign Pensions
Christopher Callahan examines the U.S. tax treatment of foreign pensions, retirement accounts, and social security programs.
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Tax Notes Talk
Talking With the Tax Court Chief Judge: A Year of Change
| December 10
U.S. Tax Court Chief Judge Maurice B. Foley discusses his path to the bench, the court’s new case management system, and pivoting to virtual during the coronavirus pandemic.
