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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.

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.