Opinions
The United States Needs Better Student Loan Tax Relief
More than 550,000 student loan borrowers may find it easier to find their balances forgiven under recent changes to the Department of Education’s public service loan forgiveness program, but for millions more participating in the government’s income-driven repayment programs, much-needed relief is still waiting.
See All Opinions
Featured News
Audit: New York’s Economic Development Programs Need More Oversight
New York state's economic development agency should examine whether the programs it administers are accomplishing their objectives of growing the economy and creating jobs, according to a recent audit by the state comptroller.
See All Featured News
Featured Analysis
Treasury’s Growing Tax Enforcement Power
Benjamin M. Willis argues that reconciliation laws shift legislative power to the executive branch, potentially pushing the limits of executive authority, particularly when coupled with doubled spending on IRS enforcement to close the tax gap.
See All Featured Analysis
Special Reports
Shapley Value: A Fair Solution to the Value Creation Puzzle in Transfer Pricing?
Verena Hahn, Yves Hervé, Salem Saljanin, and Lorraine Eden show how the Shapley value can be used by transfer pricing professionals to implement the OECD's value creation approach when several legal entities make development, enhancement, maintenance, protection, and exploitation contributions to a multinational group's profit.
See All Special Reports
Tax Notes Talk
The End Is Nigh: An Update on the OECD Tax Reform Plan
| October 14
Tax Notes chief correspondent Stephanie Soong Johnston recaps the final agreement on the OECD’s two-pillar corporate tax reform plan approved in October by 136 countries of the inclusive framework.