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.
Timothy R. Van Valen reviews recent changes to New Mexico tax statutes in areas such as gross receipts tax deduction, medical and recreational marijuana, and COVID-19 pandemic legislation.
Robert Goulder examines recent changes in the trajectory of the OECD’s pillar 2 proposal.
Nikki E. Dobay of Eversheds Sutherland (US) LLP reviews state tax bills enacted in the first quarter of 2021, including legislation on sales tax, COVID-19-related issues, and IRC conformity.
Robert Goulder examines the U.S. Treasury Department’s effort to reset the OECD inclusive framework’s pillar 1 proposal.
Richard C. Litwin examines the potential Georgia income tax obligations of individuals who resided in the state for reasons related to the COVID-19 pandemic in 2020.
Tax expenditures -- also known as spending through the tax code -- account for more than $1.4 trillion per year in lost revenue to the federal goverment, with billions more spent at the state level. Do their benefits outweigh the cost? And if not, how should they be reformed? In an April 14 Taxing Issues webinar, Tax Analysts' chief economist Martin A. Sullivan discussed the question with Tom Neubig of the Council on Economic Policies, Chye-Ching Huang of New York University School of Law, and C. Eugene Steuerle of the Urban Institute. Tax Analysts President and CEO Cara Griffith moderated.
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.
Joseph J. Thorndike looks at the historical comparisons to President Biden’s Made in America Tax Plan and finds that Americans are generally in favor of an infrastructure package supported by corporate tax increases, especially as the infrastructure is perceived as being paid for by someone else.
Reuven S. Avi-Yonah considers the Biden administration’s Made in America Tax Plan, which would overhaul the corporate and international tax provisions of the Tax Cuts and Jobs Act and represents a long-overdue effort to more fairly tax U.S.-based multinationals.
In this installment of The SALT Box, Roxanne Bland discusses the basis of crafting a solid litigation strategy.