Tax Notes logo

Click here to see operators for terms and connectors searching.

Breaking News. Expert Analysis.

More reporters and commentators dedicated exclusively to tax issues than any other news organization.

Already a subscriber? Sign in

Sample Our Work

resource-icons_featured-analysis.png

Opinions

When Precision is the Master and Administrability is the Servant: Tradeoffs in Tax Systems

By Carrie Brandon Elliot | 12/05/2019

Carrie Elliot considers the tradeoff between precision and administrability, noting that administrability can serve as a guide for simplification and practicality. 

See All Opinions
resource-icons_featured-news.png

Featured News

OIRA Completes Review of Proposed Rule on SALT Cap Safe Harbors

By Amy Hamilton | 12/06/2019

A proposed rule regarding the $10,000 cap on the state and local tax deduction and the safe harbors for certain charitable contributions has cleared the Office of Management and Budget’s Office of Information and Regulatory Affairs.

See All Featured News
resource-icons_featured-analysis.png

Featured Analysis

Would Removing Downward Attribution Retroactively Be a Gift?

By Marie Sapirie | 12/02/2019

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.

See All Featured Analysis
resource-icons_special-reports.png

Special Reports

A Roadmap for a Tax on Base-Eroding Payments

By John N. Bush | 11/18/2019

John N. Bush offers a roadmap for implementing the OECD’s proposed undertaxed payment rule, part of pillar 2 in the OECD’s broader plan to address the tax challenges of digitalization, with a focus on how the proposal can help developing countries.

See All Special Reports
resource-icons_tax-notes-talk_0.png

Tax Notes Talk

Regulating The Cloud

David D. Stewart, Kristen A. Parillo, and Joseph Myszka | December 05

Joe Myszka, a partner at DLA Piper, discussed the proposed rules on cloud computing transactions with Tax Notes legal reporter Kristen Parillo.

See All Tax Notes Talk

See more exclusive content like this with a subscription to Tax Notes Products

Sign in or begin your free trial today

Top News for Friday, December 06, 2019

You are not currently subscribed to this product. Sign up for a free trial to preview this article or shop subscriptions like this.

Tax Notes by the Numbers

700+

Contributors
& Journalists

180

Countries
Worldwide

92%

Renewal Rate

Our Tax Notes products provide the insight you need to stay ahead on critical tax issues

Federal

News & Analysis

Covering all federal tax laws, regulations, and policy developments, Tax Notes is unparalleled in its field.

See Products

State

News & Analysis

Thousands of tax practitioners in the United States rely on Tax Notes for comprehensive state news, commentary, and analysis.

See Products

International

News & Analysis

Tax Notes is the first to bring you updates from over 180 nations, plus an in-depth tool on tax treaties.

See Products

Sign up for a free trial to access tax news and material with no obligation for 21 days

Trusted by the best

  • Fortune 100
  • Big 4
  • Amlaw 100
  • IRS
  • Top 100 Law Schools
  • Congress
  • Treasury
  • State and Foreign Depts of Revenue

Unsurpassed tax news coverage is just a click away. Explore All Subscriptions