Featured Analysis
A curated selection of our standard-setting tax analysis and commentary. If you are looking for the Tax Notes difference, look no further.
In this article, Zelinsky discusses New York’s policies for taxing nonresidents during the COVID-19 pandemic.
Philip Wolf describes embarking on a tax career and how he continues to build his professional skillset after being laid off from his job as an entry-level tax lawyer because of the coronavirus pandemic.
In this article, the authors discuss COVID-19 impacts and what the states are doing in terms of financial assistance and tax relief for businesses and individuals.
Adam Thimmesch of the University of Nebraska discusses whether and how states should conform to the federal tax code for optimal budgetary purposes during the COVID-19 pandemic.
Richard T. Ainsworth and Xiuyuan (Tony) Hu present the case for a globally effective remedial tax on cryptocurrency transactions that could help fund multinational relief efforts, such as providing aid to jurisdictions affected by the COVID-19 virus and countries fighting the opioid crisis.
The expected spike in the number of multinationals that report losses in the wake of the COVID-19 pandemic may seriously disrupt an international transfer pricing regime that was designed primarily for the allocation of profit.
In this installment of The SALT Box, Bland considers the financial impact COVID-19 will have on state and local government budgets, as they brace to support unemployment and other services.
In this installment of Bass Tax, the authors discuss COVID-19 and state tax relief solutions.
Michael J. Bernard and George L. Salis of Vertex Inc. discuss how economic stabilization measures enacted in response to the COVID-19 pandemic could affect state and local tax policies in the future.
David Gamage and Darien Shanske say that if the federal government fails to act sufficiently regarding the COVID-19 budget crisis, states should consider either real property surtaxes on their wealthiest residents or partial deemed realization of the unrealized capital gains of the very wealthy.