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.
Carrie Brandon Elliot reviews the six exceptions to the section 1446(f) transferee withholding obligation on transfers of partnership interests.
Marie Sapirie examines the ultra-millionaire tax introduced by Senate Finance Committee member Elizabeth Warren, D-Mass.
Andrew Blair-Stanek and Benjamin Van Durme present an artificial intelligence tool that can complete analogies in tax law and provide evidence-based guidance on how Congress can renumber IRC sections in future tax reform efforts.
With the Biden administration indicating a new openness to the OECD's two-pillar approach to taxing the digital economy, international taxation could soon face a shakeup. In a March 17 "Taxing Issues" webinar, Barbara Angus of EY and Louise Weingrod of Johnson & Johnson joined Tax Notes contributing editor Lee A. Sheppard to explore the OECD plan's implications for the G-20, developing countries, and business. Tax Analysts President and CEO Cara Griffith moderated the discussion, which can be viewed on YouTube. A transcript is below.
In this installment of The SALT Box, Roxanne Bland analyzes a case before the Ohio Supreme Court considering property tax exemptions for nonprofit entities.
Daniel I. Halperin proposes an innovative way to achieve realization, without any added tax burden at gift, death, or sale: collecting an equivalent tax in present value during the period the asset is held.
Matthew S. Mock, Colleen M. Redden, and Cosimo A. Zavaglia of Morgan, Lewis & Bockius LLP analyze
determination of nexus for remote workers during the COVID-19 pandemic.
determination of nexus for remote workers during the COVID-19 pandemic.
Martin A. Sullivan examines racial equity in tax outcomes after passage of the Tax Cuts and Jobs Act using tax return, census, and ZIP code data.
Joseph J. Thorndike argues that broadening the base and lowering the rates may be wrong for income tax reform, and he suggests that J. Reid Hambrick may have been more correct that there needs to be more progression and not less, especially in the higher-income brackets.
Timothy P. Noonan and Emma M. Savino with Hodgson Russ LLP explore the variety of residency and tax issues that have arisen over the past year as a result of pandemic-related moves from high-tax states such as New York.