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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Tax Notes legal reporter Jennifer McLoughlin and contributing editor Kristen Parillo discuss two important tax cases heard by the Supreme Court: Americans for Prosperity Foundation and CIC Services.
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Marie Sapirie argues that the American Families Plan is likely an opening bid in what will invariably be a longer process of putting a capital gains tax rate increase into effect.
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Robert Goulder examines the consequences of the United States enacting a global minimum tax that’s higher than other countries.
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Tax Notes legal reporters Ryan Finley and Kiarra M. Strocko discuss the EU General Court’s judgments in Amazon and Engie and their effect on state aid rules.
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Tax Notes State senior editor Doug Sheppard explores the career of Marilyn Wethekam, a partner at HMB Legal Counsel, who was the first female chair of the Council On State Taxation and a state and local tax trailblazer for women in both the corporate world and private practice.
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Marie Sapirie reviews the expanded child tax credit and argues that 2025 will be an important year for lawmakers to assess the administration of the program and decide whether to extend the benefits and whether to keep the program in the tax code or move it.
By David D. Stewart and Robert Goulder
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Tax Notes contributing editor Robert Goulder discusses the Biden administration’s approach to the OECD’s two-pillar solution to taxing the digital economy and the potential for global consensus.
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Nana Ama Sarfo highlights that gross based taxation could become more prevalent, as Ireland and the Netherlands signal their receptiveness to parts of the U.N. model tax convention.
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Roxanne Bland examines the breadth of a subsection within the American Rescue Plan Act prohibiting states from using stimulus funds to finance reductions in revenue and consults with Stephen P. Kranz of McDermott Will and Emery on application of the measure.
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Jonathan Curry of Tax Notes recaps the tax provisions of President Biden’s American Families Plan and discusses with Dean Zerbe of Alliantgroup the finer details and its likelihood of passing Congress.