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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.

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In this inaugural installment of For the Love of Tax, Tax Notes State’s contributing editor Roxanne Bland interviews Nicki N. Howard, senior tax counsel for CSX Transportation Inc.; Tax Notes recently published an article that addressed why women leave the tax profession, but there is more to say about why women remain — this is Howard’s story.

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Marie Sapirie writes that contrary to practitioner and taxpayer fears, review of tax regulations by the Office of Management and Budget’s Office of Information and Regulatory Affairs hasn’t resulted in undue guidance delays, based on a recent Government Accountability Office report.

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Tax Notes contributing editor Robert Goulder discusses the decades-old North American Free Trade Agreement, the new U.S.-Mexico-Canada Agreement (USMCA), and what these agreements mean for the future of tariffs and trade in North America.

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Robert Goulder considers whether the latest round of the OECD’s base erosion and profit-shifting project can survive as a stand-alone minimum tax.