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Opinions

American Rescue Plan Act: Bad Policy for the States

By Roxanne Bland | 05/13/2021

Roxanne Bland examines the breadth of a subsection within the American Rescue Plan Act prohibiting states from using stimulus funds to finance reductions in revenue and consults with Stephen P. Kranz of McDermott Will and Emery on application of the measure.

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Featured News

Romania Settles on Tax Measures for Recovery Plan

By Sarah Paez | 05/17/2021

Romania and the European Commission have reached a preliminary agreement on major reforms to include in the Eastern European nation’s recovery and resilience plan, including fiscal policy reforms that will increase budget revenues from taxes.

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Featured Analysis

Economic Substance Doctrine: The Illusion and the Reality

By Roxanne Bland | 05/10/2021

In this installment of The SALT Box, Roxanne Bland considers the history of the economic substance doctrine in relation to PepsiCo Inc. v. Illinois Department of Revenue and considers when a corporate reorganization is the motivation for subsidiary tax avoidance.

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Special Reports

State Adoption of European DSTs: Misguided and Unnecessary

By Karl A. Frieden and Stephanie T. Do | 05/10/2021

Karl A. Frieden and Stephanie T. Do with the Council On State Taxation explain why the adoption of state-level digital services taxes that mirror European DSTs represents a solution in search of a problem that generally does not exist at the state level: the absence of economic nexus and market sourcing principles
to address the unique challenges of digital business models.

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Tax Notes Talk

The U.S. Influence on the OECD’s Global Tax Reform Plan

David D. Stewart and Robert Goulder | May 13

Tax Notes contributing editor Robert Goulder discusses the Biden administration’s approach to the OECD’s two-pillar solution to taxing the digital economy and the potential for global consensus.

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