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.
By David D. Stewart, Marie Sapirie and Elaine Maag
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Elaine Maag of the Urban-Brookings Tax Policy Center looks at lessons learned from the 2021 advance child tax credit and its potential political future.
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Calling all submissions! The commentary editors of Tax Notes share the topics they hope to see covered this summer.
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Nana Ama Sarfo discusses the role that labor unions played in McDonald's recent €1.25 billion French fine and the precedent it could set.
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Marie-France Dompierre of Davies Ward Phillips & Vineberg discusses how Canada taxes professional athletes who aren’t Canadian residents.
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Joseph J. Thorndike writes about Rick Scott's new 12-point plan on tax policy.
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Carrie Brandon Elliot delves into the IRS's 2022 "Dirty Dozen" tax avoidance and fraud list.
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Raymond Stahl of Ernst & Young discusses concerns about the final regulations for claiming foreign tax credits, particularly how they affect creditability, withholding, and treaty benefits.
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Marie Sapirie argues that a recent decision indicates that the courts are willing to stop the IRS when it tries to stretch its law enforcement function too far in preventing taxpayers and their representatives from understanding how the agency is using the personal information it collects.
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Robert Goulder of Tax Notes interviews professors Lawrence Zelenak and Ajay Mehrotra about the recently published memoirs of Stanley S. Surrey, who is considered America’s greatest tax scholar.
By David D. Stewart and Johan Langerock
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Johan Langerock, policy adviser in the European Parliament, discusses his visit to Washington, the future of the OECD two-pillar tax plan, and the EU’s green initiative.