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EXCLUSIVE:
A Conversation with John Koskinen

IRS Commissioner John Koskinen recently spoke with Tax Analysts' William Hoffman regarding the IRS exempt organizations targeting controversy, new exempt organization forms, the challenges of retaining talented personnel, and the agency's ongoing budget problems.

Read the story.

U.S. State Tax Considerations for International Tax Reform

The transcript and video of our June 18, 2014 conference is now available.

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Watch the conference video.

Read Joann Weiner's article.

Read Harley Duncan's article.


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Tax Analysts offers daily and weekly news available both online and in print. Our Expert3 package provides access to the three leading online daily publications that tax experts at the world’s leading firms rely on: Tax Notes Today, State Tax Today, and Worldwide Tax Daily.

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FATCA Expert

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

August 28, 2014 - 8:27 AM EDT
Is the Dormant Commerce Clause in Jeopardy?
by Cara Griffith
A case pending before the U.S. Supreme Court that has yet to grab the attention of the mainstream media is Maryland State Comptroller of Treasury v. Wynne. It’s a state tax case that is interesting because it could significantly change the scope of the dormant commerce clause.
[Read More]

All blog posts by Cara Griffith
August 27, 2014 - 8:44 AM EDT
Repealing the Bad Franchise Tax is a Good Idea
by David Brunori
Eighteen states still impose a franchise tax; they shouldn’t.
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All blog posts by David Brunori
August 26, 2014 - 7:37 PM EDT
Warren Buffett Is a Tax Avoider. Good for Him.
by Joseph J. Thorndike
Burger King is going to have it Tim Hortons’ way, and Warren Buffett will be their server today – or at least their financier.
[Read More]  (1 comment)

All blog posts by Joseph J. Thorndike
August 25, 2014 - 12:54 PM EDT
Fracking Taxes Help States Now, but What About the Future?
by Jeremy Scott
As bad as the federal budget picture looked during the Great Recession, the fiscal climate in the states was worse. The federal government used stimulus spending to prevent many states from having to make sharp cuts in services because of steep declines in sales, income, and corporate tax revenues. However, the state fiscal picture is looking much better. For the third year in a row, state tax revenues increased, according to the National Conference of State Legislatures. While things might be looking up for states, there are causes for concern because much of the increase in some states is driven by energy taxation, related to a boom in the fracking industry that won't last forever.
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All blog posts by Jeremy Scott
August 22, 2014 - 10:25 AM EDT
Carbon Taxes and the White Man’s Burden
by Ajay Gupta
In July 2012 Australia became the first national jurisdiction to explicitly tax carbon emissions. Last month Australia achieved another first when it became the first national jurisdiction to repeal a tax on carbon emissions. That decision brought in its wake distress and apprehension. Joining “disheartened scientists and advocates of strong action to control greenhouse gas emissions,” the New York Times editorial board bitterly condemned what it called “Australia’s Retreat on Emissions.”
[Read More]  (1 comment)

All blog posts by Ajay Gupta
August 7, 2014 - 2:34 PM EDT
Beware the Individual Income Tax Inversion
by Christopher Bergin
When the individual income tax system comes crashing down around us all, the “tragedy” that is corporate inversions will prove to be chump change.
[Read More]  (8 comments)

All blog posts by Christopher Bergin
August 4, 2014 - 2:16 PM EDT
Don’t Count on Tax Reform to Stop Inversions
by Martin A. Sullivan
There is too much blind faith in the ability of tax reform to stop inversions.
[Read More]  (2 comments)

All blog posts by Martin A. Sullivan
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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All blog posts by Mindy Herzfeld
April 29, 2014 - 9:00 AM EDT
Dreams of Tax Reform
by Clint Stretch
At the risk of revealing too much of my sentimental side, I have to admit that I’m a huge Patsy Cline fan. So I recently found myself at the small but carefully curated Museum of the Shenandoah Valley in Winchester, Va., which is holding a special exhibit on Patsy’s life and career.
[Read More]  (2 comments)

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Today's News

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Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Friday, August 29, 2014

Tax Court to Hear Residual Value Insurance Case

EU Ban on Non-Audit Tax Services Might Alarm U.S. Multinationals

FASB Affirms Decision Not to Demand Tax-Exempt Status Disclosure

IRS Releases 9 Exemption Rulings

IRS Lists Ways to Identify Telephone Scams

Gains From Sale Used in Determining Omission From Gross Income

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 Friday, August 29, 2014

California Lawmakers and Governor Reach Agreement to Extend Film Credits

Kansas DOR Says State Will Not Tax Internet Access If ITFA Expires

Illinois Governor Signs Amended 'Amazon' Law

California Court Awards Comcast $2.8 Million Refund in Unitary Case

Connecticut GOP Gubernatorial Candidate Releases Tax Plan

Connecticut Governor Using Business Incentives for Political Gain, Opponent Says

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 Friday, August 29, 2014

India Investigating Inflated Pricing in Third-Party Transfers

Changes to Indian APA Program Offer Means for Dispute Resolution

Draft Law Would Increase Russian Profits Tax Rate

News Analysis: Beneficial Ownership in the OECD and Russia

Ukraine Introduces Tax Incentives for Free Economic Zone

Uruguayan Parliament Approves TIEA With U.K.

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

August 20, 2014
Oregon Deal to Give Intel $3 Billion in Incentives Draws Fire
by Brian Bardwell
Officials with Intel Corp. are closing in on a multibillion dollar agreement with local leaders in Oregon that would allow the company to cap its taxes on personal property, in a deal criticized as too generous for a company with deep roots in the state.

August 18, 2014
Tax Analysts Exclusive: Conversations: Sen. Carl Levin
by Meg Shreve
Sen. Carl Levin, D-Mich., chair of the Senate Homeland Security and Governmental Affairs Permanent Subcommittee on Investigations, recently spoke with Tax Analysts' Meg Shreve about his time on the subcommittee, his accomplishments, and the future of the subcommittee's investigation into IRS enforcement of section 501(c)(4) regulations.

August 7, 2014
Michigan Owes $1.1 Billion in Tax Refunds Following IBM Decision
by Amy Hamilton
Michigan owes $1.09 billion in tax refunds plus interest to out-of-state corporations as a result of the Michigan Supreme Court's July 14 decision in favor of IBM; the figure is on par with the size of the biggest tax packages designed by Republican Gov. Rick Snyder's administration.

August 7, 2014
House Amendments Slash IRS Budget
by Luca Gattoni-Celli
The House late July 14 approved more than $1.1 billion in further cuts to the IRS budget -- a 10 percent reduction to a package that IRS officials had already said would harm the Service's ability to fulfill its duties.

August 5, 2014
Who Pays Your Lawyer? A Scorecard of SALT Attorney Fee Provisions
by Stephen P. Kranz, Diann L. Smith, and Eric Carstens
In State Tax Policy Exchange, Stephen P. Kranz, Diann L. Smith, and Eric Carstens analyze the statutes, administrative rules, and court procedures governing taxpayers' ability to recover attorney fees in tax litigation in the 50 states and the District of Columbia.

August 4, 2014
Federal Lawmakers Call on State to Expand Film Tax Credit
by Maria Koklanaris
Twenty-nine Democratic members of the California congressional delegation on July 29 asked leaders of the California State Senate and State Assembly to reauthorize the state's film tax credit and make it more generous.

July 31, 2014
Tax Analysts Exclusive: Conversations: John Koskinen
by William Hoffman
IRS Commissioner John Koskinen recently spoke with Tax Analysts' William Hoffman regarding the IRS exempt organizations targeting controversy, new exempt organization forms, the challenges of retaining talented personnel, and the agency's ongoing budget problems.

All Featured News

Video Channel

Watch Tax Analysts' video featuring a coversation 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.

Tax Analysts TV

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

Tax Analysts TV

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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Watch video discussions of tax issues with our experts.

Tax Analysts TV

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