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September 17, 2014 - 3:52 PM EDT
Single Sales Factor May Be Inevitable, but Is It Fair?
by Cara Griffith
The rise of single sales factor apportionment is interesting. But if state officials are truly concerned about making their state more attractive to businesses, perhaps they should consider retaining (or returning to) the three-factor apportionment method and focus on a less burdensome corporate tax system.
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All blog posts by Cara Griffith
September 17, 2014 - 12:26 PM EDT
Fairness and the Reality of State Tax Systems
by David Brunori
WalletHub conducted a survey that found most people think state and local tax systems are unfair -- but are they?
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All blog posts by David Brunori
September 15, 2014 - 9:55 AM EDT
REIT Conversions: Good for Wall Street. Not Good for America.
by Martin A. Sullivan
If the R and E in REIT stood for research and experimentation -- that is, if tax-favored entities were doing science and developing new technology -- tax privileges might be justified. But what policy justification is there for subsidizing commercial real estate?
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All blog posts by Martin A. Sullivan
September 12, 2014 - 9:01 AM EDT
Burning the Inversions Fuse at Both Ends
by Ajay Gupta
U.S. investment bankers working for a U.K. pharmaceuticals giant facing a hostile takeover by a New York City-based conglomerate, approached officials in Washington. And within weeks, the country was debating “economic patriotism.” Irony so delicious you could eat it with a spoon.
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All blog posts by Ajay Gupta
September 11, 2014 - 1:24 PM EDT
The Church of Corporate Inversions
by Christopher Bergin
I never thought I’d miss stories about Lois Lerner. But if we are going to talk about fairness in our tax system and raising enough revenue to support the people’s government, dealing with the increasingly dysfunctional IRS is just one of the problems we face that are far more important than corporate inversions.
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All blog posts by Christopher Bergin
September 11, 2014 - 9:40 AM EDT
The Corporate Income Tax Has Always Been About Power
by Joseph J. Thorndike
The inversion wave has produced more than earnest intentions and (so far) empty promises. It’s also sparked a debate about the future of the corporate tax itself.
[Read More]  (2 comments)

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
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.
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All blog posts by Clint Stretch

Today's News

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Federal Tax News from

For Thursday, September 18, 2014

Tax Court Allows Predictive Coding in E-Discovery

Lew Says Anti-Inversion Guidance Is a Certainty

Stack Explains BEPS Reports

Koskinen, House GOP Spar Over 'Lost' IRS E-Mails

Practitioners Praise IRS's Decision to Grow Whistleblower Office

Wyden Touts Performance-Based Energy Tax System

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

For Thursday, September 18, 2014

U.S. House Extends Internet Tax Freedom Act

Groups Urge Congress to Extend ITFA Ahead of House Vote

Report: State Tax Revenues in Second Quarter Weakest in 4 Years

Amici Urge U.S. Supreme Court to Limit TIA's Scope in Direct Marketing Association

Michigan Appeals Court Rules for Another Taxpayer in Compact Case

Airbnb to Collect 14 Percent Occupancy Tax in San Francisco

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

For Thursday, September 18, 2014

OECD Guidance Could Shine Light on U.S. State Taxation of Foreign-Source Income

Poland Introduces New Transfer Pricing Rules for Partnerships

Russian Guidance Letters Clarify Corporate Tax Deductions

Belarus Clarifies Corporate Tax Treatment of PE Expenses

Uruguay Introduces Tax Exemptions for 'Shared Service Centers'

Sweden Ratifies Social Security Agreement With R.O.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

September 12, 2014
40 Years in SALT: An Interview With Art Rosen
by Doug Sheppard
This edition features an interview with SALT luminary Art Rosen of McDermott Will & Emery, who is celebrating his 40th year in state and local tax. Though perhaps best known in recent years for his advocacy on federal business activity tax legislation, not to mention electronic commerce, Rosen has also racked up a long list of other accomplishments, some of which are touched on here.

September 10, 2014
News Analysis: Will New Anti-Inversion Measures Save Allergan?
by Ajay Gupta
In its struggle to fend off a $53 billion hostile takeover bid by Canada's Valeant Pharmaceuticals, California-based Botox maker Allergan Inc. is marshaling all available defenses, including reaching out to officials in the Obama administration, but it is uncertain whether additional anti-inversion measures will help its cause.

September 10, 2014
News Analysis: Grossing Up an Inversion Tax
by Ajay Gupta
Medtronic Inc. will pay $63 million to insulate its executive officers and directors from the consequences of an excise tax that will be triggered on completion of a transaction announced June 15 in which the company will merge with Covidien PLC and concurrently invert to Ireland.

September 5, 2014
Kentucky Judge Orders DOR to Release Administrative Rulings
by Jennifer Carr
A Kentucky circuit court judge has ordered the Department of Revenue to release redacted copies of its final rulings under the state's Open Records Act.

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.

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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.

Tax Analysts TV

Watch video discussions of tax issues with our experts.

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