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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.

Edward Fox and Zachary Liscow argue that while conventional wisdom holds that we should lower taxes on corporations because of international competition, two recent changes militate in favor of higher corporate taxes, which would close the deficit, fund social programs, and
reduce inequality.
In this installment of Eyes on E-Commerce, the authors considers two thorny state income tax issues for providers of artificial intelligence: whether a provider is subject to a state’s income tax absent a physical presence in a state, in light of P.L. 86-272; and the apportionment of the revenues from AI services to states where the provider has nexus.