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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.

Reuven S. Avi-Yonah considers the Biden administration’s Made in America Tax Plan, which would overhaul the corporate and international tax provisions of the Tax Cuts and Jobs Act and represents a long-overdue effort to more fairly tax U.S.-based multinationals.
With the Biden administration indicating a new openness to the OECD's two-pillar approach to taxing the digital economy, international taxation could soon face a shakeup. In a March 17 "Taxing Issues" webinar, Barbara Angus of EY and Louise Weingrod of Johnson & Johnson joined Tax Notes contributing editor Lee A. Sheppard to explore the OECD plan's implications for the G-20, developing countries, and business. Tax Analysts President and CEO Cara Griffith moderated the discussion, which can be viewed on YouTube. A transcript is below.