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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On October 17 the Federal Circuit issued an opinion that helps put an end to the bizarre argument made in Notice 2018-18.
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Marie Sapirie writes that because of recent proposals such as Massachusetts Democratic Sen. Elizabeth Warren’s ultra-millionaire tax, it’s likely that the definition of direct tax will be tested and the latent question whether non-income taxes can be direct taxes under the Constitution will be addressed.
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On October 11 the IRS announced that taxpayers may rely on proposed section 385 rules if applied consistently in light of the temporary section 385 regulations expiring for periods after October 13.
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Carrie Elliot explores how the concept of the fraud triangle applies to, and may even help prevent, tax evasion.
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Grace Perez-Navarro, the deputy director of the OECD’s Center for Tax Policy and Administration, discusses the findings of the organization’s recent report on taxpayer compliance tax morale — the willingness of companies and individuals to pay taxes.
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Robert Goulder examines one taxpayer’s effort to fund her FATCA-related litigation expenses through crowdsourcing.
By Jasper Smith
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Tax Notes Executive Editor Jasper Smith shares the results of a survey in which Tax Notes commentary authors discussed their writing strategies and offered tips for overcoming obstacles.
By Andrea Muse and Donald T. Williamson
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Tax Notes Today State legal reporter Andrea Muse chats with Donald Williamson, the director of the graduate tax program at American University’s Kogod School of Business, about a New York resident tax credit case and his argument for the U.S. Supreme Court to hear it.
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Nana Ama Sarfo examines a dispute that aligns Google and the European Commission and asks, in part, whether the use of a local language provides a sufficient territorial link to justify taxation.
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It’s been seven years since Colorado and Washington legalized marijuana for adult recreational use.