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Opinions
Native Americans and State Taxes: Not for the Faint of Heart
By Roxanne Bland | 04/15/2021
Roxanne Bland examines the balancing of interests required by courts reviewing tribal and state sovereignty in tax matters.

Featured News
Arizona Conforms to Federal Pandemic Relief for Taxpayers
By Paul Jones | 04/19/2021
Arizona’s governor has signed legislation conforming the state to changes in the federal tax code related to the COVID-19 pandemic, including tax relief for businesses and individuals.

Featured Analysis
Running to the Mall? Property Tax Valuation During a Pandemic
By Jamie C. Yesnowitz and Donald L. Lippert Jr. | 04/19/2021
Jamie C. Yesnowitz and Don Lippert Jr. of Grant Thornton LLP discuss a recent decision by a trial-level court in New York concerning real property valuation of commercial centers during the pandemic.

Special Reports
What’s It to (the) U.S.? An Impact Analysis of Pillar 1 for U.S. Multinationals
By Kartikeya Singh | 04/12/2021
Kartikeya Singh analyzes the effect of amount A, a key part of the OECD’s pillar 1 proposal, using firm-level and aggregated data to estimate how income from in-scope U.S. multinationals would be reallocated under the proposal and how the reallocation would affect groups of jurisdictions and MNEs.

Tax Notes Talk
The Biden and Wyden Tax Plans
David D. Stewart, Jonathan Curry, Jad Chamseddine, Stephanie Soong Johnston, and Andrew Velarde | April 15
Tax Notes reporters examine President Biden’s Made in America Tax Plan and the international tax framework by Senate Finance Committee Chair Ron Wyden, D-Ore., and their international impact.
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