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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.


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.


Marie Sapirie argues that Congress will likely consider whether to extend the credit for plug-in electric vehicles sometime soon, which presents an opportunity to examine that and similar credit programs and recognize flaws in their designs.


Benjamin M. Willis discusses the recent letter by Democratic senators asking Treasury and the IRS to address how they’re working to mitigate incentives for corporations to offshore jobs and move operations, and he questions whether the Trump administration would be willing to compromise to address those concerns.