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 looks at some of the factors encouraging a golden visa boom in 2020 and asks whether the same conditions could continue in the new year.
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Marie Sapirie examines the arguments for repealing the state and local tax deduction limitation as pandemic relief that were offered by New Jersey lawmakers.
By Paul Jones and Morgan Scarboro
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Morgan Scarboro of MultiState Associates discusses the tax topics state legislatures are likely to tackle this year.
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Robert Goulder examines the new restrictions on anonymous shell companies under the Corporate Transparency Act.
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Tax Notes reporters Jad Chamseddine and Alexis Gravely speculate on upcoming tax changes and developments on Capitol Hill this year.
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Roxanne Bland considers the tax implications of this new normal — the tens of millions of Americans that now work from home because of the pandemic, and the many that will continue to work from home after it passes.
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Nana Ama Sarfo looks at expected tax transparency developments in 2021.
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Tax Notes reporters Stephanie Soong Johnston and Ryan Finley recap the OECD’s latest public consultation on its two-pillar approach to taxing the digital economy.
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Joseph J. Thorndike discusses the history of the three-martini lunch and the broader debate over tax deductions for business meals, noting that while the standards of tax equity remained the same, the political and cultural implications changed from an aspirational mark of success to a corrupt symbol of moral and economic decline.
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Tax Notes State commentary editor Doug Sheppard highlights the legacy of Maureen Pechacek as both a trailblazer for women in state and local tax and as an innovator throughout her tenures at Arthur Andersen LLP, PwC, and elsewhere.