Tax Notes logo

Click here to see operators for terms and connectors searching.

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.

Jasper L. “Jack” Cummings, Jr., in his ninth annual review of Supreme Court opinions involving tax matters, notes that the Court has mostly abandoned standard legal decisions to focus on political themes, which he identifies in several decisions.
David Mattingly, in this first installment of a two-part report, explores cross-border tax aspects of blocker entities.