Opinions
When Precision is the Master and Administrability is the Servant: Tradeoffs in Tax Systems
Carrie Elliot considers the tradeoff between precision and administrability, noting that administrability can serve as a guide for simplification and practicality.
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Featured News
OIRA Completes Review of Proposed Rule on SALT Cap Safe Harbors
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.
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Featured Analysis
Would Removing Downward Attribution Retroactively Be a Gift?
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.
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Special Reports
A Roadmap for a Tax on Base-Eroding Payments
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.
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Tax Notes Talk
Regulating The Cloud
| December 05
Joe Myszka, a partner at DLA Piper, discussed the proposed rules on cloud computing transactions with Tax Notes legal reporter Kristen Parillo.
