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Opinions

Cutting Through the Glass Ceiling With Maureen Pechacek

By Doug Sheppard | 01/19/2021

Tax Notes State commentary editor Doug Sheppard highlights the legacy of Maureen Pechacek as both a trailblazer for women in state and local tax and as an innovator throughout her tenures at Arthur Andersen LLP, PwC, and elsewhere.

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Featured News

IRS Notifies Employers of Extension to Pay Back Payroll Tax

By Eric Yauch | 01/20/2021

Employers that chose to implement President Trump’s payroll tax deferral order and need to get that money back from employees now have more time to do so.

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Featured Analysis

Proposed Regs Clarify CARES-Related Interest Rules for Partnerships

By Carrie Brandon Elliot | 01/18/2021

Carrie Brandon Elliot reviews the application of the CARES Act interest limitation rules to partnerships and their partners.

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Special Reports

Montréal: North America’s Video Gaming Studio Metropolis

By Michael N. Kandev and Olivia Khazam | 01/18/2021

Michael N. Kandev and Olivia Khazam examine Montréal’s generous provincial tax incentives for video game industry developers and investors, as well as some of the principal tax issues related to mergers and acquisitions in the video game industry.

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Tax Notes Talk

A Closer Look at IRS Audit Selection Bias

David D. Stewart, William Hoffman, Kim Bloomquist, Ariel S. Greenblum, and Scott St. Amand | January 14

Retired IRS economist Kim Bloomquist discusses his findings of geographic – and perhaps race and class – bias in the tax agency’s selection of audits.

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