Payroll Tax Memo to Treasury Provides $90 Billion Loan to Whom?

By Martin A. Sullivan | 09/03/2020

Martin A. Sullivan examines the economic stimulus effect of President Trump’s executive memorandum on deferral of payroll taxes and provides possible answers to several open questions about the move.

Virginia Income Tax Relief Bills Stall in Special Session

By Lauren Loricchio | 09/08/2020

Legislation that would provide income tax relief in Virginia amid the COVID-19 pandemic appears to be dead for the remainder of the special session.

Politics, Not Economics, Driving Russian Tax Reform

By Natalia Pushkareva | 09/07/2020

Natalia Pushkareva analyzes several recently announced tax policies aimed at helping Russia recover from the economic effects of the COVID-19 crisis and considers how they may affect the business environment and the Russian economy as a whole in the long term.

Special Reports

Performance-Based Sourcing Law Remix: Costly Taxpayer Win

By Stephen P. Kranz, Lauren A. Ferrante and Kathleen M. Quinn | 08/31/2020

Stephen P. Kranz, Lauren A. Ferrante, and Kathleen M. Quinn of McDermott Will & Emery argue that the Commonwealth Court of Pennsylvania erred in its recent Synthes ruling by failing to analyze the plain language of the statute at issue and inappropriately deferring to the Department of Revenue.

Tax Notes Talk

Tax Policy and the 2020 Election

David D. Stewart, Jonathan Curry, Alexis Gravely, Ariel S. Greenblum, and Benjamin M. Willis | September 03

Tax Notes Today International Editor in Chief David D. Stewart talks with Tax Notes reporters Jonathan Curry and Alexis Gravely about the tax policies proposed by President Trump and Democratic presidential candidate Joe Biden. In the segment In the Pages, Tax Notes Federal Editor in Chief Ariel Greenblum chats with Tax Notes contributing editor Benjamin M. Willis about the piece he coauthored, “Biden-Harris’s High Hopes for Mitigating Tax Rate Disparities.”

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