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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.

Eng Kiat Loh provides an A-to-Z glossary explaining the multilateral efforts to finalize and adopt the OECD’s two-pillar approach to reforming the international tax framework.
Jesse C. Hubers argues that when co-owners hold property in a partnership, the drop-and-swap technique offers a viable means to facilitate a section 1031 exchange for some partners while allowing others to cash out of the investment and part ways.
Lucas de Lima Carvalho looks at the impact of recent OECD initiatives on the Andean Community, focusing on Bolivia, Peru, Ecuador, and Colombia, and considers the implications for the multilateral treaty being discussed as an implementation tool for pillars 1 and 2.

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