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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.

Martin I. Eisenstein, Michael E. Carey, and Jamie Szal of Brann & Isaacson discuss issues practitioners address when advising clients on the sales tax treatment of technology products and services that incorporate artificial intelligence.
Allison Christians argues that the OECD should share the underlying data from its impact assessment on taxing the digital economy with independent researchers, not just relevant governments, and she calls for the Platform for Collaboration on Tax to use its resources and dedication to capacity building to help with individual country impact assessments.