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 says the writers of the final Opportunity Zone regulations deserve commendation for delivering the package before the end of the year.
In economic analysis, Martin A. Sullivan questions whether the OECD’s GLOBE proposal will benefit U.S. multinationals more than the previous global intangible low-taxed income.
Carrie Elliot compares the status and priorities of the 2018-2019 priority guidance plan to the 2018-2019 priority guidance plan, and speculates on guidance to be released in 2020.
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.
In news analysis, Mindy Herzfeld examines alternatives to the OECD’s pillar 1 proposal following a stepping back from the process by the United States.
In news analysis, Marie Sapirie argues that when Congress potentially reinstates section 958(b)(4) and its limitation on downward attribution, it must determine whether to make those changes retroactive.
In news analysis, Benjamin M. Willis examines the voting rights of corporations.
In economic analysis, Martin A. Sullivan summarizes the tax proposals of the five Democratic presidential candidates chosen by more than 3 percent of voters, and he argues that those proposals have no chance of becoming law unless Democrats control the Senate, House, and White House.
In economic analysis, Lee A. Sheppard and Martin A. Sullivan analyze Sen. Elizabeth Warren’s proposed tax increases to pay for her Medicare for All plan, with special attention paid to her employer Medicare contribution.