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Tax Notes Editors’ Wish List: Winter 2020

Posted on Feb. 14, 2020

In the fall of 2019, Tax Notes put out a first-time call for entries with our editors’ wish list! Since then, we have had professors and academics, lawyers, researchers, policymakers, and analysts answer that call. Submissions have included a wide variety of tax topics in the federal, state, and international tax sectors.

While each of our magazines, Tax Notes Federal, State, and International, shares contributor guidelines, the content can vary greatly. To help you decide what to submit, here are a few items on our Winter 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 controlled foreign corporations, C and S corporations and developments in partnership tax, and global intangible low-taxed income.

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

  • How the Internal Revenue Code affects members of the military.

  • The intersection of the tax on GILTI and the base erosion and antiabuse tax (how one affects the other). Part of that discussion is profit allocation and nexus.

  • Discussions on how best to tax digital service companies.

  • Who is benefiting from the TCJA? Labor or capital? Both? Neither?

  • How does the IRC affect environmental investment? Does it offer tax incentives for investment in alternative energy sources?

  • Tax policies of the 2020 presidential primary candidates.

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 commentary and analysis in a post-Wayfair world and marketplace provider laws.

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

  • 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 fine for Tax Notes International articles. During the last quarter, some hot topics in international tax have been the digital economy, TCJA guidance, Brexit, and cross-border dispute resolution.

The Tax Notes International team is currently looking for contributions from tax professionals and academics in the following jurisdictions:

  • China

  • Japan

  • India

  • Singapore

  • Brazil

  • Mexico

Overall, Tax Notes International is looking for coverage of important tax developments in any country, especially those dealing with corporate tax and transfer pricing, digital taxation, treaties and dispute resolution, and other cross-border tax matters.

All Tax Notes magazines accept articles for review on a rolling basis, so there is no need to worry about submission deadlines. Our editors will review any article on a tax-related topic of your choosing as long as 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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