Opinions
Tax Notes Editors' Wish List: Fall 2021
Calling all submissions! The top commentary editors of Tax Notes share the topics they hope to see covered this fall.
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Featured News
Shots Fired: Accounting Firms Weigh Vaccine Mandates and Reopenings
Vaccine mandates and office reopening schedules may vary among the nation’s leading accounting firms for now, but one thing they all agree on is a flexible workplace for the foreseeable future.
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Featured Analysis
A Scorecard for Reconciliation, Round 2
Marie Sapirie provides a list of likely changes that Congress will make as it moves toward a reconciliation bill, and she argues that the budget process as it is currently being used only increases the likelihood of churning tax rules, theatrics, and multiple rounds of technical corrections.
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Special Reports
Apple’s Cost-Sharing Arrangement: Frankenstein’s Monster, Part 2
Stephen L. Curtis and David G. Chamberlain apply the periodic adjustment rules to Apple’s cost-sharing
arrangement, and they propose alternative ways to tax some of the U.S. profit that Apple has been able to shift offshore by exploiting the cost-sharing regulations and other U.S. taxation mechanisms.
Tax Notes Talk
Tracing the Global Minimum Tax Rule’s Path for Success
| September 09
Mark Strimber of RSM US LLP provides an overview of the global minimum tax rule featured in the OECD/G-20’s two-pillar project and discusses the effect it could have on various tax regimes.