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The FATCA Expert is an essential guide to all FATCA-related news, analyses, intergovernmental agreement updates, and more. This new feature is available with a subscription to Tax Notes Today or Worldwide Tax Daily.

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Worldwide Tax Summaries

Worldwide Tax Treaties now includes Worldwide Tax Summaries, detailed country tax summaries from the global PwC network of firms linked directly to our full treaties and expert analysis.

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Blog

January 27, 2015 - 9:16 AM EST
3 Early Signs of What to Expect From Congress
by Jeremy Scott
The 114th Congress is off and running. Lawmakers have already elected their leaders, had a few spats behind closed doors, and decried how the other side isn’t willing to work together on common issues. None of that is anything new -- it’s pretty much how all legislatures open. But along with routine business and the usual sniping, there have been a few key indicators of what this new GOP-led Congress will mean for tax issues.
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January 26, 2015 - 2:18 PM EST
Is There Now a Window of Opportunity for Tax Reform?
by Martin A. Sullivan
House Ways and Means Committee Chair Paul Ryan is sounding a conciliatory tone. Could we finally be getting the leadership we need on tax reform?
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January 23, 2015 - 2:08 PM EST
Should the Mayor of London Pay U.S. Taxes?
by Robert Goulder
The IRS has hit Boris Johnson, the mayor of London, with a tax claim on the sale of his U.K. home, even though the transaction is tax exempt in the United Kingdom. After initially refusing to pay, the mayor has now begrudgingly agreed to settle up. If the episode leaves you scratching your head, you're not alone.
[Read More]  (3 comments)

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January 21, 2015 - 11:45 AM EST
Bad State Tax Ideas Abound – Nebraska, Virginia, and Missouri
by David Brunori
From a good tax policy perspective, these three ideas are very bad.
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January 15, 2015 - 9:36 AM EST
Frack It, Tax It
by Christopher Bergin
I’m not opposed to increasing the gas tax, but I want to make sure we all know what it will be spent on.
[Read More]  (12 comments)

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January 14, 2015 - 1:03 PM EST
Illinois Lawsuit Challenges Tax Credit Program for Encouraging Job Retention
by Cara Griffith
Should job creation and job retention be treated as equal for purposes of the Illinois EDGE tax credit program?
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All blog posts by Cara Griffith
January 6, 2015 - 3:46 PM EST
Planned Disasters Are Here to Stay – and Probably the Only Hope for Tax Reform
by Joseph J. Thorndike
Congress returns to Washington today, and Republicans have a chance to strut their stuff as the Capitol’s new majority party. But the GOP ascendancy raises a question: Can Republicans actually govern without a crisis?
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All blog posts by Joseph J. Thorndike
December 18, 2014 - 9:03 AM EST
Did Next Year’s Holiday Gift Shopping Just Get Easier?
by Clint Stretch
President Obama’s move to normalize relations with Cuba may add Cuban cigars and Cuban rum to next year’s holiday gift possibilities. This would certainly make life easier for anyone who wants to give me a gift, and I suspect I’m not alone.
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All blog posts by Clint Stretch
September 19, 2014 - 10:07 AM EDT
Renouncing the Dogma of Surrey’s Infallibility
by Ajay Gupta
Treasury’s export of Stanley Surrey’s arm’s-length standard was perhaps the most successful case of ideological conversion in the arena of international tax policy. Even as the United States inches away from that construct, the OECD clings to it with a zeal befitting a convert. Treasury may very well have to renounce the dogma of Surrey’s infallibility before true reform in the global transfer pricing regime can take place.
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All blog posts by Ajay Gupta
July 11, 2014 - 9:39 AM EDT
International Tax Trending
by Mindy Herzfeld
This week’s international tax highlights include Jean-Claude Juncker’s agenda for EU tax policy, changes in the IRS’ international administration, and continued assertiveness by the U.S. and other governments in pursuing tax evasion while BEPS goes into sleep mode.
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Today's News

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Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Tuesday, January 27, 2015

Ohio Sues Over Legality of ACA Transitional Reinsurance Fees

IRS Closures Seen as Harmful to Overseas Taxpayers

Bracket Creep, Extenders Expiration to Lead to Revenue Growth

Boehner Open to Tripling Child Care Credit but Not Raising Taxes

Supreme Court Won't Hear State's Challenge to ACA Tax Credit Regs

FASB Plans to Decide on Revenue Standard Delay in Second Quarter

Subscribers to Expert3 or Tax Notes Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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State Tax News from TaxAnalysts.com

STATE HEADLINES
For Tuesday, January 27, 2015

Illinois Governor Criticizes Tax Increases, Hires Tax Cutting CFO

Maine Lawmakers to Consider Governor's Proposal to Tax Nonprofits

Washington Senate Bill Would Create Appellate Tax Court, Remove Pay to Play

Connecticut Governor Calls for Balancing Budget Without Tax Increases

Florida Governor Sticks to Campaign Promise, Urges Tax Cuts

Big Black Box: Dynamic Scoring and Its Discontents

Subscribers to Expert3 or State Tax Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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International Tax News from TaxAnalysts.com

INTERNATIONAL HEADLINES
For Tuesday, January 27, 2015

Second Suspect Charged in 'Lux Leaks' Case

Taiwan Postpones Capitals Gains Tax on High-Volume Securities Trading

Russia Clarifies Application of Tax Treaties With Bulgaria, Italy, Serbia

FATCA, IGAs, and the OECD CRS: The Future Landscape for Trusts

Dutch Tax Integration Rules Successfully Challenged Before the CJEU

Canada Closely Watching U.S. Supreme Court Proceedings in Wynne

Subscribers to Expert3 or Worldwide Tax Daily receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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Featured News

January 23, 2015
London Mayor Settles Capital Gains Tax With IRS
by Teri Sprackland
London Mayor Boris Johnson on January 22 announced that he has settled an IRS claim for capital gains tax owed on the sale of his London residence.

January 22, 2015
Experts Question Accuracy of New York Times Story on Chinese Taxation
by Stephanie Soong Johnston
Some tax experts are questioning the accuracy of a recent New York Times article about China's renewed focus on taxing its citizens' worldwide income, including pointing out that the piece erroneously indicates that China is following the U.S. model of citizenship-based taxation.

January 22, 2015
Minnesota Estimates Compact Cases Could Cost State $700 Million in Tax Refunds
by Amy Hamilton
Minnesota estimates that the state would face the prospect of refunding nearly $700 million in taxes before interest -- or more than half of the state's corporate franchise tax collections in a single year -- if out-of-state taxpayers prevail in asserting the right to apportion their business income using the Multistate Tax Compact's formula.

January 13, 2015
Sony E-Mails Show Plan to Exploit 'Loophole' in Expanded California Film Credits
by Brian Bardwell
Sony Pictures Entertainment is looking for ways to exploit a "programmatic loophole" that would allow the company to take advantage of California's recently expanded film tax credits, according to internal e-mails between company executives.

January 12, 2015
Nunes Business Reform Plan Uses 25 Percent Rate, Full Expensing
by Lindsey McPherson
House Ways and Means Committee member Devin Nunes, R-Calif., told Tax Analysts on January 9 that his business tax reform plan to reduce rates to 25 percent for both corporations and passthroughs and replace most existing deductions and credits with full expensing would produce the "best business environment in the entire planet."

January 7, 2015
Changes to Mississippi Law Address Equifax, but Transparency Issues Linger
by David Sawyer
Though sweeping legislation designed to ameliorate shortcomings in Mississippi's tax system exposed by Equifax Inc. v. Department of Revenue went into effect January 1, practitioners say there is still a great need for more transparency.

January 5, 2015
Year in Review: The 2014 Tax Person of the Year
Tax Notes presents its 2014 Person of the Year, along with other members of the tax community who left their mark on policy, practice, and administration in 2014.

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Video Channel

Watch Tax Analysts' video featuring a conversation with Lawrence B. Gibbs, former IRS Commissioner and a member of the law firm Miller & Chevalier, in which he discusses the current state of the IRS and its challenges.

Tax Analysts TV

Watch Tax Analysts' video examining how some businesses are effectively audit proof. Read the supplementary article here.

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Watch the video of our conference on the taxpayer bill of rights.

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Watch Marty Sullivan's interview on C-SPAN discussing tax avoidance.

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Watch a discussion on the net investment income tax with its drafters.

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