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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Nana Ama Sarfo examines some problems with the OECD pillar 2 proposal that could affect developing countries.
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Marie Sapirie argues that the precedents the parliamentarians and Senate staffers use to decide whether tax provisions in a reconciliation bill fit within the guidelines of the Byrd rule, which governs what can be included in legislation passed through the reconciliation process, are opaque.
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Enrolled agents Eva Rosenberg and Jeffrey Schneider share their experiences on communicating with the IRS during the coronavirus pandemic and how the agency can improve.
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Robert Goulder examines what factors make a digital services tax a success or failure.
By Benjamin M. Willis and Tony Nitti
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In this installment of Willis Weighs In, Tax Notes contributing editor Benjamin M. Willis talks with Anthony J. Nitti, partner at RubinBrown LLP, about the court cases that make up the foundation of tax law.
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Nana Ama Sarfo looks at how the United States and Canada differ in their approaches to cryptocurrency third party information requests.
By Fred Stokeld and David L. Thompson
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David Thompson of the National Council of Nonprofits talks about how tax policy affects tax-exempt organizations and tax issues on the nonprofit industry’s radar today.
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Marie Sapirie argues that opening the charitable contribution deduction to all taxpayers could help advance greater economic equity.
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Robert Goulder examines revisions to India’s equalization levy under the country’s new finance bill.
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Joseph J. Thorndike examines President Biden’s first 100 days in office, arguing that heeding President Franklin D. Roosevelt’s example may prove to be useful, especially when deficit worries seem to have receded.