@TaxNotes International reporter | B4: @centredaily, @WPSU | Fiction writer, coffee addict | Leak to me at Sarah.Paez@taxanalysts.org | @SPJDC Dateline Finalist

Joined September 2018
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25 Jan 2023
Months in the making, here is our deep dive into a mediation process that many corporations & even govts aren’t familiar with—and how it could be better used to combat tax avoidance.
25 Jan 2023
A lack of visibility, funding, access to critical tax information, and enforcement mechanisms is hindering the anti-tax-avoidance mission of an OECD-supported mediation process for multinational corporations. Read more from @PaezWrites and @KiarraStrocko: taxnotes.co/3DgJgOC
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Sarah Paez retweeted
Our latest @TaxNotes investigation into Puerto Rico's Act 60 tax incentives examines legal opinions used by wealthy investors to dodge their tax obligations. Check out the story from me, @PaezWrites, and @ChandraSWallace Outside the paywall: bit.ly/4ouqd96

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Sarah Paez retweeted
10 Oct 2025
NEW: Tax Notes reporter @PaezWrites breaks down the biggest international tax developments from the annual Congress of the International Fiscal Association in Lisbon, Portugal. Listen wherever you get your podcasts 👇 buzzsprout.com/124942/episod…
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I enjoyed chatting with @PaezWrites about US-Irish tax issues: we touched on everything from the massive Apple tax case to what Trump's second term portends for Ireland. US tax wonks should check out this important insight from @Aidan_Regan:
8 Jan 2025
Ireland faces economic uncertainty because of proposed corporate tax and trade changes under the coming Trump presidency that could threaten its stable multinational sector and overreliance on corporate tax receipts. Read more from @PaezWrites: taxnotes.co/423JB4g
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Sarah Paez retweeted
8 Nov 2024
The future of some tax policies may be stalled after German Chancellor Olaf Scholz fired Finance Minister Christian Lindner, collapsing the three-party coalition government. Read more from @PaezWrites: taxnotes.co/3YGJXdP
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24 Sep 2024
NEW: Private placement life insurance (PPLI) policies that push the boundaries of what is acceptable under IRS rules elude the agency’s auditors due in part to gaps in training and silos within the agency, a Tax Notes investigation found. 👇 Read more: taxnotes.co/3BdWwoW
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16 Aug 2024
Check out our coverage of this in @TaxNotes on Monday! (or this weekend if you just *can't* wait) Thanks to @toveryding for her insight & following this process so closely
Terms of Reference for the #UNTaxConvention adopted - 110 votes to 8!
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Sarah Paez retweeted
19 Jan 2024
Members of the U.K. House of Commons approved a resolution calling on the government to investigate the conduct of HM Revenue & Customs in pursuing unpaid tax from individuals involved in the #LoanCharge controversy. Read more from @PaezWrites: taxnotes.co/3vOiM5U
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19 Jan 2024
With the U.K. Post Office Scandal putting renewed attention on false fraud, MPs urged the govt to investigate @HMRCgovuk for its conduct in the loan charge controversy, but the Fin Secretary seemed unmoved. Read more in @TaxNotes: taxnotes.com/tax-notes-today…
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Sarah Paez retweeted
11 Jan 2024
An HM Treasury official defended the HM Revenue & Customs tax self-assessment helpline’s ability to prioritize the most complex and high-need cases amid criticism from House of Lords members. Read more from @PaezWrites: taxnotes.co/3RSz3OL
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The latest on Unshell, including what the Commission and presidency are working on for a compromise, by top colleague in Cancun @PaezWrites Broad Legal Interpretation Could Test Unshell, AG Kokott Says taxnotes.com/tax-notes-today…
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Sarah Paez retweeted
25 Oct 2023
The substance-based carveout in the #Pillar2 global minimum #tax rules is not a “loophole” but a provision intended to lessen the impact on low-income countries housing firms with economic presence, an #OECD official said. @PaezWrites has the story: taxnotes.co/3QcboI5
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12 Jun 2023
ICYMI: The @OECD published its targeted updates of the Guidelines for Multinational Enterprises, a soft law tool that covers areas from labor rights to taxation. Check out what's new in our coverage @TaxNotes taxnotes.com/tax-notes-today…
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Sarah Paez retweeted
3 May 2023
"Everything we're talking about in this tax credit has to do with just the battery," @Claussen_K said on the #InflationReductionAct's clean vehicle tax credit. Listen to her full #podcast interview with @paezwrites here: pod.link/TaxNotesTalk
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Sarah Paez retweeted
24 Apr 2023
South Africa is opening a consultation on draft tax laws that would introduce a new rooftop solar tax credit and expand the renewable energy tax credit. ➡️ Read the latest from @PaezWrites: taxnotes.co/3Aoyjsh
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Sarah Paez retweeted
21 Apr 2023
Stronger global standards on reporting beneficial ownership information would help low-income countries reduce illicit financial flows and mobilize their domestic revenue, according to an #OECD official. 📰 Read @PaezWrites' latest: taxnotes.co/3KYnEcC
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Sarah Paez retweeted
23 Mar 2023
From @PaezWrites: @Uber Technologies Inc. had secret, high-level access to the Dutch tax authority that allowed it to negotiate a sweetheart tax deal to pay tax in the Netherlands on just 1 percent of its global profit, according to a whistleblower. taxnotes.co/42Mlrtd
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Sarah Paez retweeted
22 Feb 2023
#Portugal plans to end its "golden visa" program and offer tax incentives to property owners who convert their #Airbnb rental stock into local rentals as part of the government’s strategy to increase the housing supply. ➡️ Read @PaezWrites' latest: taxnotes.co/3IcWw8w
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