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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.

Tax Notes State recognizes the MTC’s Richard Cram, director of the MTC’s National Nexus Program, Bruce Fort, counsel, Brian Hamer, counsel, and Helen Hecht, general counsel, as its Group of the Year. I interviewed the group to learn more about their structure, efforts, and what drives them to find uniformity in the application of tax laws.
The Massachusetts Budget and Policy Center has released a paper comparing business taxes in Massachusetts with those in other states, reporting that Massachusetts's business tax levels rank in the bottom fifth of all states according to a study produced by the Council On State Taxation.
In this article, Professor Walter Hellerstein discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy. This article is based on the author’s November 21 inaugural lecture as a visiting professor at the Vienna University of Economics and Business.
John N. Bush offers a roadmap for implementing the OECD’s proposed undertaxed payment rule, part of pillar 2 in the OECD’s broader plan to address the tax challenges of digitalization, with a focus on how the proposal can help developing countries.