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Tax Notes Editors’ Wish List: Spring 2020

Posted on June 26, 2020

In 2019 Tax Notes began publishing a quarterly call for submissions with our editors’ wish list. Since then, we have had professors and academics, lawyers, researchers, policymakers, and analysts answer that call from all over the world.

We will always review any tax-related article, but we recognize this call can be daunting with so many areas of tax to explore. While each of our magazines, Tax Notes Federal, State, and International, share contributor guidelines, the content can vary greatly. To help you decide what to submit, here are a few items on our Spring 2020 editors’ wish list:

Tax Notes Federal: Editor in Chief, Ariel Greenblum

A good length for Tax Notes Federal articles is between 4,000 and 14,000 words. Over the past quarter, hot topics have included GILTI, the U.S. foreign tax credit, and COVID-19 tax proposals.

The Tax Notes Federal team is currently looking for articles on the following topics:

·       The Coronavirus Aid, Relief, and Economic Security Act (CARES Act)

·       The Paycheck Protection Program (PPP)

·       Whether trades and businesses can still qualify as “trades” and “businesses” for purposes of the Internal Revenue Code if their function temporarily ceased or changed due to COVID-19

·       Ways in which the Tax Cuts and Jobs Act helps or hurts taxpayers considering losses sustained

·       Tax implications of bankruptcy and debt forgiveness

·       How the IRC affects members of the military

·       How the IRC encourages or discourages investment in clean energy

·       Digital tax reform

·       Joe Biden’s tax proposals

Tax Notes State: Editor in Chief, Jéanne Rauch-Zender 

A good length for Tax Notes State articles is anything that meets the 1,500-word minimum. In the last quarter, some hot topics in state taxes have been apportionment, impacts of COVID-19, and Wayfair.

The Tax Notes State team is currently looking for articles on the following topics:

·        State tax issues during COVID-19

·        California legislation that was signed into law in 2019 that may have big implications in 2020 (i.e., proposition 13, S.B. 78, A.B. 5, A.B. 147, and A.B. 91)

·        Digital taxation

·        Marketplace legislation and compliance after Wayfair

·        Business, corporation income taxes post-Wayfair, and the narrowing, if not the virtual elimination of, P.L. 86-272 protection

·        Mandatory combined reporting

·        Tribal sovereignty and immunities

·        Whether to adopt a national wealth tax

·        Statutes requiring the addback of payments between affiliates

·        Use of apportionment and sourcing to create nexus

Tax Notes International: Editor in Chief, Cathleen Phillips

Any length over the 1,500-word minimum is good for Tax Notes International articles. During the last quarter, some hot topics in international tax have included responses to the COVID-19 pandemic and pillars 1 and 2 of the OECD’s proposal to tax the digital economy.

The Tax Notes International team is currently looking for articles on the following topics:

·       Post-Brexit U.K. tax initiatives*

·       Environmental taxation, not limited to any specific jurisdiction

*The Tax Notes International team is currently looking for a columnist to write about the United Kingdom post-Brexit to help our readers keep up with U.K. tax initiatives as the country forges ahead independent of the European Union.

All Tax Notes magazines accept articles for review on a rolling basis, so submission deadlines should not be a concern. Our editors will review articles on any tax-related topic of your choosing provided it has not been published elsewhere. 

For any questions regarding submissions, please feel free to email the Tax Notes Acquisitions Team at acquisitions.team@taxanalysts.org.

Click here to submit your article now!

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