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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.

David Kamin explores the political and institutional challenges that the book minimum tax seeks to address, and he concludes that the case for it in the international context is strongest even though it has been used to overcome detrimental interest-group politics in the domestic context.
Martin A. Sullivan looks at the unorthodox and irresponsible monetary policies pervading governments worldwide, and he argues that U.S. politicians must use their power to implement policies that will reduce inflation, even if it hurts.
Congress recently passed the Inflation Reduction Act of 2022, which includes climate incentives and healthcare provisions, along with a 15 percent corporate minimum tax. What are the tax implications of the act, particularly of the minimum tax? In a September 22 "Taxing Issues" webinar, panelists Kimberly Clausing of UCLA School of Law, Rohit Kumar of PwC, and Watson McLeish of the U.S. Chamber of Commerce shared different perspectives on the new law.
Lorraine Eden considers the revised amount A concept in the OECD progress report, arguing that it is more flawed than its predecessor, increases the risks of double taxation, and would allow tax administrations and in-scope multinationals to game the calculation.