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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.

After years of losing every transfer pricing case it brought, the IRS has recently had a string of apparent wins at both the trial and appeals levels. In a June 23 "Taxing Issues" webinar, Marissa K. Rensen of KPMG LLP, Matthew Frank of Steptoe & Johnson LLP, and Tax Notes contributing editor Ryan Finley debated the reasons and implications of the Service's change in fortunes. Tax Analysts President and CEO Cara Griffith moderated the discussion.
In this installment of The SALT Box, Roxanne Bland examines the challenges faced by the lower federal courts in distinguishing taxes from fees for purposes of the Tax Injunction Act and the inconsistent methodologies in play for making that determination. The issue is in a case that could come before the Supreme Court, and Bland is hoping the Court will grant certiorari and identify a single test.