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.
A May 12 “Taxing Issues” conversation explored whether tax policy is the right tool to help rein in the surge in inflation and considered whether recent tax legislation helped cause the problem in the first place.
Ryan Finley examines the U.S. Tax Court's long-standing refusal to defer to the IRS's discretion in applying IRC section 482.
Robert Goulder examines the Treasury Inspector General for Tax Administration’s report on the Foreign Account Tax Compliance Act regime.
Nana Ama Sarfo looks at the SEC's proposed climate disclosure rule and questions whether a provision mandating public companies to disclose their internal carbon pricing could help carbon taxation efforts in the United States and globally.
Marie Sapirie examines how areas designated as Opportunity Zones could retain, lose, or gain that status under the proposed Opportunity Zones Transparency, Extension, and Improvement Act.
Chris William Sanchirico questions the consensus view that a country-by-country approach to global minimum tax design is superior to one based on across-country averaging.
Benjamin Alarie and Kathrin Gardhouse use the Blue J debt-equity predictor to analyze part of the Tax Court’s recent decision in Tribune Media.
The IRS has been urging Congress to get the permanent funding it needs to meet all of its goals, from tax collection to taxpayer service and all of the technology upgrades needed to improve both. In an April 13 "Taxing Issues" webinar, Tax Analysts president and CEO Cara Griffith discussed those issues with IRS Commissioner Charles Rettig.
Steven A. Dean calls on the Biden administration to check for and address racial bias in the tax system.
Joseph J. Thorndike takes a look at tax day, arguing that if it’s done right, it can be the launching point for rethinking and reshaping the boundaries of fiscal citizenship.