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September 29, 2014 - 1:27 PM EDT
Can Congress Pass Tax Reform That Would Stop Inversions?
by Martin A. Sullivan
To truly stop inversions, tax reformers will have to inflict pain on foreign companies doing business in the United States.
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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 24, 2014 - 1:19 PM EDT
Taxing the Cloud
by Cara Griffith
Of nine states that have recently issued administrative guidance on the taxability of cloud computing services, only two have found the services taxable. The remaining seven have determined cloud computing is not taxable.
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September 24, 2014 - 10:54 AM EDT
$1 Billion Is the New Normal in the Incentives World
by David Brunori
Unfortunately, the Tesla deal in Nevada shows that the tax incentive game just got a lot more expensive to play.
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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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September 18, 2014 - 9:11 AM EDT
Should We Tax Away Huge Fortunes?
by Joseph J. Thorndike
Sen. Bernard Sanders wants to rein in the runaway billionaires. In a recent piece for The Huffington Post, the Vermont independent (and apparent presidential candidate) made the case for a progressive estate tax.
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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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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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