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.
Joseph Carr and Anne Rachko with BDO USA LLP examine Delaware’s Voluntary Disclosure Agreement program.
Hafiz Choudhury and Peter Hann consider how governments can increase tax compliance during the COVID-19 crisis through more efficient enforcement of legislation in areas such as transfer pricing and the effective use of withholding mechanisms without discouraging companies from restructuring or protecting supply chains.
In news analysis, Marie Sapirie argues that while there is congressional momentum to reassess the tax code with the goal of boosting women-owned small businesses, it is imperative that more women business owners appear at hearings of the taxwriting committees.
Raffaele Petruzzi considers the potential impact of the pandemic on transfer pricing analyses and other cross-border tax matters.
Ted W. Friedman, Michael J. Hilkin, and Peter H. Hull with Eversheds Sutherland
(US) LLP discuss the current state of procedural affairs in New York regarding COVID-19.
(US) LLP discuss the current state of procedural affairs in New York regarding COVID-19.
Timothy P. Noonan and Doran J. Gittelman of Hodgson Russ LLP examine how states are handling a remote workforce during the pandemic and what is being done regarding individuals who have claimed a change of residency or work location during the crisis.
Benjamin M. Willis and Jed Bodger, in the third article in a series, explore whether the evolving Biden-Harris tax plan will create a fairer tax code by applying tax principles of fairness to proposals to increase capital gains tax rates and permit indexing for inflation, repeal the state and local tax deduction cap, and eliminate the carried interest loophole.
Darien Shanske of the University of California, Davis, and David Gamage of Indiana University discuss how states could borrow funds in the absence of federal aid during the COVID-19 pandemic.
Gali Aka and Akaoma Osele examine the effect the coronavirus pandemic has had on related-party transactions in Nigeria and how these effects can best be managed.
Jack M. Mintz considers how the COVID-19 pandemic recession will affect how governments address corporate taxation, comparing governments’ response to the current recession with the post-2008 financial crisis deficit.