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Opinions

Does the OECD’s Digital Tax Project Need a Pillar 3? (WATCH)

By Robert Goulder and Allison Christians | 05/22/2020

Watch Allison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, tell Tax Notes contributing editor Robert Goulder about her proposal for a global excess profits tax as the third pillar in the OECD’s digital economy project.

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Featured News

Companies Navigate Global Relief Packages Amid Tax Policy Fears

By Emily L. Foster | 05/26/2020

Corporate tax leaders of multinational companies who have been assessing the applicability of myriad coronavirus stimulus relief packages offer perspectives on tax policy considerations and how governments might recoup their spending.

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Featured Analysis

New York’s Ill-Advised Taxation of Nonresidents During COVID-19

By Edward A. Zelinsky | 05/25/2020

In this article, Zelinsky discusses New York’s policies for taxing nonresidents during the COVID-19 pandemic.

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Special Reports

COVID-19, CARES Act Cash Payments, and Tax Implications

By Jason Chen | 04/20/2020

Jason Chen examines the economic effects of the coronavirus pandemic and how the U.S. government uses tax credits to help taxpayers.

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Tax Notes Talk

From Henry VIII to James Bond: Weird Tax Facts Throughout History

David D. Stewart, Stephanie Soong Johnston, Jéanne Rauch-Zender, and Martin I. Eisenstein | May 21

Tax Notes colleagues David D. Stewart and Stephanie Soong Johnston discuss how tax has influenced snacks, beards, and even legends. In the segment "In the Pages Sneak Peek," Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Marty Eisenstein about his piece, "Alexa, Is AI Taxable?"

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