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March 25, 2015 - 6:34 AM EDT
Louisiana Tax Reform: Some Smart Guys Worth Listening To
by David Brunori
A group of academics down south released a tax reform plan; it’s worth a read.
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March 23, 2015 - 12:53 PM EDT
U.S. Effective CorporateTax Rate Higher Than Foreign Competitors? Not Really
by Martin A. Sullivan
Some studies that report U.S. multinationals are facing higher corporate tax burdens than foreign multinationals exaggerate the difference.
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March 20, 2015 - 9:20 AM EDT
When All Else Fails, Blame a Tax Pro
by Robert Goulder
Our tax code is a mess. Fixing it has proven enormously challenging. Everybody knows these things. A recent congressional report offers the perplexing assertion that private sector tax professionals are to blame for this troubled state of affairs.
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March 17, 2015 - 11:57 AM EDT
Mike Lee’s Tax Plan Was Promising. Until It Wasn’t.
by Joseph J. Thorndike
In 2013 Utah Sen. Mike Lee released a tax plan. It was interesting and very expensive. In 2015 Lee released a new tax plan, this time with help from Florida Sen. Marco Rubio. It was less interesting and much more expensive.
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March 17, 2015 - 9:17 AM EDT
How to Make Tax Return Filing Easier
by Clint Stretch
I have a few ideas about simplification. All of these reflect my conclusion that the number of forms and the complexity of the calculations no longer matter, if they ever really did. The computer handles all that and doesn’t seem to have much trouble doing it. What matters is the time spent organizing documents, entering data, and making tax-driven choices.
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March 16, 2015 - 1:13 PM EDT
Does the U.N. Matter in the Tax World?
by Jeremy Scott
The OECD's base erosion and profit-shifting project has dominated the international tax scene for over a year. Ever since the G-20 tasked the organization with finding solutions to the perceived problem of multinationals paying low effective tax rates, the international tax community has talked about little else.
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March 16, 2015 - 8:25 AM EDT
The IRS Doubles Down on Secrecy
by Christopher Bergin
Last week, Tax Analysts was the first to report that the IRS has stopped a decades-long practice of providing news outlets with copies of letters that grant organizations tax exemption.
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March 11, 2015 - 12:24 PM EDT
Will There Be an Increase in State Transfer Pricing Audits?
by Cara Griffith
The Multistate Tax Commission’s transfer pricing project, entitled the Arm’s-Length Adjustment Service, is still being developed and is scheduled to begin in July, but corporate taxpayers should take notice now. The result could be a significant increase in the number of state transfer pricing audits.
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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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