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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.

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.
Ken Brewer provides his perspective on a developing area of international law concerning governmental rights to impose tax and compliance obligations on remote providers of digital services.