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Special Reports

Long form, detailed reports where federal, state and local, and international Tax Notes contributors tackle a wide range of topics including various tax laws, policies, and guidance.

John L. Harrington examines the OECD's two-pillar approach to taxing the digital economy and how some of its components, especially pillar 1, could become building blocks for international tax change, whether specific to a jurisdiction or more broadly adopted.
Andrew Weiner argues that the petitioner in CIC Services, which was recently argued before the Supreme Court, presents an unconvincing case for reading the Anti-Injunction Act to allow pre-enforcement challenges to tax rulemaking, and he explains why that interpretation wouldn’t necessarily benefit taxpayers.