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Blog

August 27, 2015 - 8:32 AM EDT
When it Comes to Taxes, Americans Are of Two Minds – or Three, or Five or Eight
by Joseph J. Thorndike
I took a look at recent polls on tax policy – and discovered a nation of Donald Trumps.
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August 26, 2015 - 8:36 AM EDT
Why Exactly Are We Taxing Guns?
by David Brunori
Earlier this month, the Seattle City Council enacted an unusual excise tax on guns and ammunition. I say unusual because attempts to regulate firearms through taxation are usually taken up by the federal or state governments. The Seattle council passed a measure that imposes a $25 tax on firearms and a 5-cent-per-round tax on ammunition. Those are pretty steep levies.
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August 17, 2015 - 12:43 PM EDT
Lessig Is Probably Wrong About Extenders
by Jeremy Scott
Does the quest for campaign financing really explain why Congress can't ever seem to make progress on permanent tax extenders?
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August 7, 2015 - 9:20 AM EDT
A Look at Information Sharing Agreements Between the IRS and States
by Cara Griffith
It took nearly a year, but on July 20 the IRS produced over 1,200 pages of documents, including 88 information sharing agreements.
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All blog posts by Cara Griffith
July 27, 2015 - 12:13 PM EDT
Donald Trump vs. Tax Reform
by Martin A. Sullivan
For commercial real estate the tax benefit provided by like-kind exchanges is "like an IRA account on baseball steroids."
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All blog posts by Martin A. Sullivan
July 24, 2015 - 10:12 AM EDT
Donald Trump Is Contagious!
by Christopher Bergin
I’ve predicted that it will take two years to start a serious discussion of reforming the tax laws and the agency that administers them. After watching Rand Paul’s latest video, I’ve pushed that back a decade.
[Read More]  (9 comments)

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June 5, 2015 - 8:36 AM EDT
Global Tax Harmonization and Other Impossible Things
by Robert Goulder
A group called ICRICT (the Independent Commission for the Reform of International Corporate Taxation) has released a declaration on how to transform the corporate tax from a permissive regime that facilitates double-nontaxation into a durable revenue tool for governments to advance social welfare on a global basis. As you might guess, ICRICT faces a few practical obstacles standing between it and fiscal nirvana.
[Read More]  (6 comments)

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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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All blog posts by Mindy Herzfeld

Today's News

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Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Thursday, August 27, 2015

Domestic Manufacturing Regs Abandon Benefits and Burdens Test

IRS Relaxes Bona Fide Residency Test in U.S. Territories

Monsanto Abandons Inversion Attempt Involving Syngenta

Koskinen Details Efforts to Thwart Stolen Identity Refund Fraud

Koskinen Downplays DOJ Disclosure of Lerner E-Mail Account

FASB Looks to Amend Disclosures on Unrecognized Tax Benefits

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 Thursday, August 27, 2015

Oregon Energy Tax Credit Sales Draw Scrutiny

Effective Tax Burdens for Corporations Involve Many Factors, Report Says

Colorado Preparing Marijuana Vendors and Consumers for Tax Holiday

New Jersey Intangibles Holding Company Case Shows Pitfalls of Separate Reporting

California Lawmakers Push Diesel Tax for Transit Funding

Ohio Supreme Court Allows Local Income Tax Credit Ballot Initiative to Advance

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 Thursday, August 27, 2015

Swiss Government Pushes to Scrap Popular Privacy Proposal

Airbnb Agrees to Collect Tourist Tax in Paris

Costa Rican Tax Reform Proposals Face Uncertain Legislative Fate

Sponsored Transnational Tax Audits Come of Age

India, Seychelles Sign TIEA

Colombia, Costa Rica Sign Air Transport Agreement

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 17, 2015
Possible White House Candidate Blasts Temporary Tax Incentives
by Paul C. Barton
Lawrence Lessig, another possible Democratic candidate in the 2016 presidential race, says the year-to-year drama in Congress over the fate of the tax extenders, especially the research credit, explains much about what's wrong with American government and politics.

August 10, 2015
Bush Remarks Reassure Norquist; Trump Tries to Pay Little Tax
by William Hoffman and Kat Lucero
Donald Trump claims to be the first candidate in U.S. history to openly say that he tries to pay as little tax as possible.

August 3, 2015
It's Time to Reform Escheatment of Mutual Fund Shares
by Daniel Whipple
Daniel Whipple is a graduate of George Washington University Law School. He is planning to work at a financial services firm in Orange County, California, and will be pursuing an LLM through New York University's Executive Program. This is the first in a series of student papers on state and local tax issues.

July 29, 2015
House Oversight Committee Seeking to Remove IRS Commissioner
by Kat Lucero and Fred Stokeld
Republican members of a House committee investigating the IRS's mishandling of exemption applications called on President Obama July 27 to fire IRS Commissioner John Koskinen for misleading Congress about the missing e-mails of former IRS official Lois Lerner.

July 29, 2015
Senate Appropriators Adopt $10.48 Billion IRS Funding Bill
by Kat Lucero
The Senate Appropriations Committee on July 23 approved legislation that would continue the ongoing budget cuts at the IRS and yet would seek to improve taxpayer services.

July 29, 2015
Michigan Group Pushes Proposal to Pay for Roads With Corporate Tax Increase
by Maria Koklanaris
Following a proposal by Michigan House Democrats to increase the corporate income tax rate by 3 percentage points to pay for transportation improvements, a coalition of union groups went a step further by announcing a petition to push the tax even higher.

July 21, 2015
IRS Hints That ATB Rulings for Some REIT Spinoffs May Be at Risk
by Amy S. Elliott
A real estate investment trust spinoff with a leaseback may be unable to get a letter ruling on some significant issues raised by the spinoff if there are extensive continuing arrangements between OpCo and PropCo, and the significant issue ruling policy is trending toward a narrower wording of rulings, IRS officials indicated July 11.

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