Opinions
Call for Reflections: Tax Analysts Turns 50!
In honor of our golden anniversary, Tax Notes is seeking submissions from our longtime supporters, contributors, and readers on Tax Analysts’ influence on your professional life.
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Featured News
New Taxpayer Advocate Hailed for Experience, Mentoring Efforts
The months-long search for a new national taxpayer advocate ended with the selection of a longtime tax controversy specialist and former IRS chief counsel attorney.
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Featured Analysis
Economic Analysis: OECD Pillar 1 ‘Amount A’ Shakes Up Worldwide Profit
In economic analysis, Martin A. Sullivan uses details from an OECD proposal and real but imperfect data to mimic how the OECD may begin to tax the digital economy.
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Special Reports
Placing Equities in Taxable Accounts vs. Retirement Accounts
Richard Toolson explains how placing equities in a taxable account instead of a retirement account can provide opportunities for capital loss harvesting, a stepped-up basis, greater after-tax return on foreign equities, and lower ongoing fees.
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Tax Notes Talk
Coronavirus and China's Tax Response
| February 27
Yue “Daisy” Dai, a professor at the Shanghai University of Finance and Economics, describes life in China during the coronavirus outbreak and the tax policy measures the country is using to combat the pathogen. In the latest installment of Willis Weighs In, Tax Notes contributing editor Benjamin Willis discusses the IRS's cryptocurrency guidance and its failure to properly address tax-free forks.
