Tax Notes Opinions
Tax Notes editors, contributors, and other great minds weigh in on pressing issues in the world of tax. We are passionate about tax – and we’re not afraid to share our thoughts.
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Robert Goulder examines competing tax reform proposals from the Biden administration and congressional Democrats.
By Nana Ama Sarfo and Mark Strimber
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Mark Strimber of RSM US LLP provides an overview of the global minimum tax rule featured in the OECD/G-20’s two-pillar project and discusses the effect it could have on various tax regimes.
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Calling all submissions! The top commentary editors of Tax Notes share the topics they hope to see covered this fall.
By David D. Stewart, Paul Jones and Nikki E. Dobay
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Nikki E. Dobay, a partner with Eversheds Sutherland (US) LLP’s tax practice group, discusses the SALT cap workarounds for passthrough entities that many states have adopted and possible coming developments for those policies.
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Joseph J. Thorndike highlights how transformative the Economic Recovery Tax Act of 1981 has been in tax policy and politics.
By Robert Goulder and Ruth Mason
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Robert Goulder of Tax Notes and Ruth Mason of the University of Virginia School of Law discuss the reasoning behind the OECD/G-20’s two-pillar agreement compromise and debate whether a final agreement will be unanimously approved.
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Tax Notes Capitol Hill reporters Doug Sword and Frederic Lee examine the record-breaking budget and infrastructure legislation advancing on Capitol Hill and preview potential tax policy proposals coming this fall.
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Tax Notes legal reporter Ryan Finley discusses the latest updates in recent transfer pricing cases, including Coca-Cola and Medtronic, and reviews the upcoming Amgen case.
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In the second of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews Shuting Pomerleau, a climate policy analyst at the Niskanen Center, about her views on a carbon tax.
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Carrie Elliot examines Benford's law and considers how it can be used to detect tax fraud.