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Opinions

Will Rogers Had It Right About Taxes

By Robert Goulder | 09/16/2021

Robert Goulder examines competing tax reform proposals from the Biden administration and congressional Democrats.

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Featured News

New York Bill Would Provide Relief for Small Rental Businesses

By Carolina Vargas | 09/21/2021

A New York bill would allow tax jurisdictions to provide property tax relief to small rental businesses recovering from the COVID-19 pandemic.

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Featured Analysis

A Sirius Tax Matter in Texas

By Roxanne Bland | 09/20/2021

In this installment of The SALT Box, Roxanne Bland examines Sirius XM Radio Inc. v. Hegar, a case accepted by the Texas Supreme Court. She writes that the Texas Court of Appeals, Third District’s illogical ruling that Sirius’s receipts should be attributed to Texas has flipped the state’s standard for attributing receipts on its head, and that hopefully the state supreme court will set it aright.

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Special Reports

Zelinsky — Round 2 of the Convenience of the Employer Test

By Lynn A. Gandhi | 09/20/2021

Lynn A. Gandhi of Foley & Lardner LLP reviews In the Matter of Edward A. Zelinsky v. Tax Appeals Tribunal of the State of New York and analyzes how the increase in remote work because of the COVID-19 pandemic could affect the case’s outcome.

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Tax Notes Talk

Breaking Down the Cryptocurrency Tax Proposals in Congress

David D. Stewart, Marie Sapirie, Jordan Bass, Ariel S. Greenblum, and Robert A. Warren | September 16

Jordan Bass of the firm Taxing Cryptocurrency discusses the proposed cryptocurrency tax changes that Congress is considering, and how they could affect taxpayers and the digital asset industry.

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