Tax Notes Editors' Wish List: Spring 2022

By Christopher Trigo | 03/25/2022

Calling all submissions! The commentary editors of Tax Notes share the topics they hope to see covered this spring.

South Carolina DOR to End Temporary Nexus, Withholding Relief

By Benjamin Valdez | 03/31/2022

The South Carolina Department of Revenue has issued a draft rule announcing the end of nexus and income withholding relief for employers with employees working remotely as a result of the COVID-19 pandemic.

Featured Analysis

The Conundrum of Cryptocurrency?

By Roxanne Bland | 04/04/2022

In this installment of The SALT Box, Roxanne Bland examines state and federal government developments in regulating cryptocurrency. She explores lingering questions around several state measures that have been introduced that would amend numerous existing statutes to accommodate cryptocurrency.

Special Reports

U.S. Tax Review: GLOBE and Nexus Rules, Final FTC Reg Comments, and Priority Guidance Plan Updates

By Larissa Neumann and Julia Ushakova-Stein | 04/04/2022

Larissa Neumann and Julia Ushakova-Stein examine the latest developments in the Whirlpool, Mann Construction, and Aptargroup cases; various OECD updates, including the global anti-base-erosion model rules, as well as the draft rules and the public consultation on nexus and revenue sourcing; comments on the final foreign tax credit regulations; IRS letter rulings on a qualified electing fund election, obligations in registered form, and a cross-border restructuring; and updates to the 2021-2022 priority guidance plan.

Tax Notes Talk

Who You Gonna Call: Tax Myth Busters

David D. Stewart, Jonathan Curry, and Caitlin Mullaney | March 31

Tax Notes reporters Jonathan Curry and Caitlin Mullaney set the record straight on 10 common tax myths.

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