Tax Notes logo

Click here to see operators for terms and connectors searching.

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.

The expected spike in the number of multinationals that report losses in the wake of the COVID-19 pandemic may seriously disrupt an international transfer pricing regime that was designed primarily for the allocation of profit.
David Gamage and Darien Shanske say that if the federal government fails to act sufficiently regarding the COVID-19 budget crisis, states should consider either real property surtaxes on their wealthiest residents or partial deemed realization of the unrealized capital gains of the very wealthy.