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.
Kip Dellinger argues that business owners who received Payroll Protection Program funds should not receive a deduction for the amount.
Charles O. Rossotti, Natasha Sarin, and Lawrence H. Summers detail steps a new administration can take to attack the tax gap, including useful steps that can be taken in the near term through executive actions.
Orly Mazur of Southern Methodist University and Adam Thimmesch of the University of Nebraska argue that while taxing digital goods and services presents practical and legal challenges for states, it is nonetheless a worthwhile measure to address the current pandemic and related budget issues.
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.
Mike Eickhoff, Drew VandenBrul, Gina Kucera, and Eva Baker of Grant Thornton LLP discuss developments in credits and incentives programs during the COVID-19 pandemic.
Benjamin M. Willis examines past presidential transitions and what could happen with last-minute tax guidance.
Philip Wolf considers the importance of being able to read clients and colleagues in legal practice.
Shirley Sicilian, Stephen Snyder, and Nikki Bossert of KPMG LLP discuss recent state transfer pricing trends and how they have been affected by the COVID-19 pandemic.