Tax Notes logo

Click here to see operators for terms and connectors searching.

Breaking News. Expert Analysis.

More reporters and commentators dedicated exclusively to tax issues than any other news organization.

Already a subscriber? Sign in

Sample Our Work



The Future of the Proposed Carried Interest Regulations

By Benjamin M. Willis and Monte A. Jackel | 08/06/2020

In this episode of Willis Weighs In, Benjamin M. Willis, Tax Notes Federal contributing editor, discusses carried interests with partnership tax expert Monte A. Jackel. Monte and Ben speculate on what the new regulations are expected to look like and provide their opinions on potential IRS overreaches likely to be overturned if potentially tenuous arguments are brought to court.

See All Opinions

Featured News

COVID-19 Surcharges Are Taxable in South Carolina

By Lauren Loricchio | 08/07/2020

Charges added to the price of items sold by retailers to cover increased costs associated with the COVID-19 pandemic are subject to sales tax in South Carolina, according to guidance issued by the state Department of Revenue.

See All Featured News

Featured Analysis

Significant Massachusetts Tax Developments Over the Last Year

By Philip S. Olsen | 08/06/2020

Philip S. Olsen of Davis Malm reviews recent Massachusetts tax developments in areas including COVID-19, corporate excise taxation, sales and use taxation, and personal income taxation.

See All Featured Analysis

Special Reports

A Closer Look at Luxembourg’s Nondeductibility of Payments Draft Law

By Alex Pouchard | 08/03/2020

Alex Pouchard assesses the impact of Luxembourg’s proposed provision for the disallowance of some payments made to blacklisted jurisdictions on the Luxembourg investment fund industry in light of the widespread use of Cayman Islands fund vehicles.

See All Special Reports

Tax Notes Talk

iWin: A Closer Look at Apple’s State Aid Victory

David D. Stewart, Ryan Finley, Stephanie Soong Johnston, Ariel S. Greenblum, and Alan I. Appel | August 06

Tax Notes chief correspondent Stephanie Soong Johnston and legal reporter Ryan Finley discuss Ireland and Apple Inc.’s state aid win with law professors Ruth Mason of the University of Virginia and Stephen Daly of King’s College London. In the segment "In the Pages Sneak Peek," Tax Notes Federal Editor in Chief Ariel Greenblum chats with Alan I. Appel, director of the international tax program at New York Law School, about his recent piece, "The Hidden Marriage Penalty Inside the TCJA."

See All Tax Notes Talk

See more exclusive content like this with a subscription to Tax Notes Products

Sign in or begin your free trial today

Top News for Friday, August 07, 2020

You are not currently subscribed to this product. Sign up for a free trial to preview this article or shop subscriptions like this.

Tax Notes by the Numbers


& Journalists




Renewal Rate

Our Tax Notes products provide the insight you need to stay ahead on critical tax issues


News & Analysis

Covering all federal tax laws, regulations, and policy developments, Tax Notes is unparalleled in its field.

See Products


News & Analysis

Thousands of tax practitioners in the United States rely on Tax Notes for comprehensive state news, commentary, and analysis.

See Products


News & Analysis

Tax Notes is the first to bring you updates from over 180 nations, plus an in-depth tool on tax treaties.

See Products

Sign up for a free trial to access tax news and material with no obligation for 7 days

Trusted by the best

  • Fortune 100
  • Big 4
  • Amlaw 100
  • IRS
  • Top 100 Law Schools
  • Congress
  • Treasury
  • State and Foreign Depts of Revenue

Unsurpassed tax news coverage is just a click away. Explore All Subscriptions