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October 24, 2014 - 8:28 AM EDT
FATCA Envy Spreads Across Hemisphere
by Robert Goulder
Thanks to FATCA (the Foreign Account Tax Compliance Act), the IRS is now receiving important data on formerly hidden bank accounts, but tax administrators in other countries aren't so fortunate. Their enforcement efforts are stymied by a lack of information on offshore income. As the current spat between Colombia and Panama illustrates, revenue officials around the world are being stricken by a strange new condition: FATCA envy. The prediction here is that it's not going away anytime soon.
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October 23, 2014 - 8:37 AM EDT
What if Congress Raised Taxes and Nobody Cared – Or Even Noticed?
by Joseph J. Thorndike
Two years ago, Congress raised taxes on almost every working American – and nobody cared. In fact, a lot of people didn’t even notice. That tells us something important about the way Americans view taxes. But it also tells us something important about how we collect them.
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October 22, 2014 - 12:27 PM EDT
Drop Shipping Is Popular With Retailers, but Can Create Tax Challenges
by Cara Griffith
Retailers and shippers must be aware of the sales tax implications inherent in drop shipping.
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October 22, 2014 - 9:37 AM EDT
Tax Ballot Predictions
by David Brunori
There are five big tax questions on ballots this November; here is what should and will happen.
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October 20, 2014 - 12:46 PM EDT
A Double Bias Against Infrastructure
by Martin A. Sullivan
Current budgetary treatment works against capital spending by government.
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October 7, 2014 - 9:31 AM EDT
Will the EU Commission Crack Down on Irish Tax Deals?
by Jeremy Scott
The European Commission is on the offensive about possible illegal state aid. In June it announced that it was investigating deals between Ireland and Apple and between Fiat and Luxembourg. On September 30 the commission released two letters outlining portions of its case against both countries.
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September 25, 2014 - 2:15 PM EDT
The Hobgoblin of Little Minds
by Christopher Bergin
The Obama Administration has been working feverishly all summer to create a scary new Halloween character for this year: the corporate tax inversion.
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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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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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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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