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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.

Michael J. Graetz suggests major modifications to the OECD’s pillar 1 blueprint proposal to create a new taxing right for multinational digital income and some product sales that would greatly simplify the proposal while adhering to its fundamental structure and policies.
Benjamin M. Willis and Charles “Charlie” Lincoln emphasize that the Consolidated Appropriations Act, 2021, allows some businesses to deduct expenses paid for with Paycheck Protection Program funds, and they share ways that taxpayers could take advantage of the new rules.