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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 news analysis, Martin A. Sullivan reviews the results of four recent economic studies’ estimates of the effect of the Paycheck Protection Program on reducing job losses.
Johannes Frey and Florian Schmid discuss the potential taxation of German registered intellectual property and argue that neither German law nor customary international law allow taxation of granting or disposal of IP based solely on registration without further nexus in Germany.
Mindy Herzfeld likens the solutions for taxing the digital economy offered by international organizations to George C. Parker’s famous con involving selling pieces of the Brooklyn Bridge to unknowing tourists.