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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.

Nana Ama Sarfo reviews upcoming priority actions for the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes, including the use of treaty-exchanged tax information to fight illicit financial flows.
Michael Lukacs, Oren Marguiles, and Lakshmi Jayanthi explain what nonfungible tokens (NFTs) are, how various parties engage in NFT transactions, and how NFTs are exploited commercially, and they answer common questions about the taxation of NFT transactions — a subject on which there is no direct guidance.
The road ahead for the OECD's two-pillar solution on base erosion and profit shifting, or BEPS 2.0, seems to grow ever less certain. As the inclusive framework takes up the challenge of turning words into worldwide action, will cracks in consensus mean failure? Or is this only the beginning of a long process? Panelists tackled these questions in an October 25 "Taxing Issues" webinar.