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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 this installment of The SALT Box, Bland considers the ongoing debate over universal health care, as she explains the United States has the highest health care costs of all the industrialized countries in the world, yet the system itself ranks an appalling 28th in the quality of its health care, below almost all other wealthy countries.
In news analysis, Benjamin M. Willis argues that the IRS incorrectly concluded that a domestic shareholder held all of a foreign corporation’s voting power and thus incorrectly treated the foreign corporation as a controlled foreign corporation.
Nana Ama Sarfo looks at suggested approaches to the OECD’s pillar 1 carve out issue, and contends that stakeholders may see a very different proposal emerge in response to commentator responses.
In news analysis, Marie Sapirie argues that while there are several congressional plans to fix the problems with the Opportunity Zone regime, it's up to Treasury to bring the regime back into reality.