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July 31, 2015 - 2:53 PM EDT
New York Attempts to Tax Income From Nonresident Lawyer Based on Bar License
by Cara Griffith
People who move from New York to states without an income tax are frequently subject to a residency audit to ensure that they have legally changed their domicile. Taxpayers may not appreciate having to defend a residency audit, but it is the Division of Taxation’s responsibility to enforce the rules. However, a recent opinion from the New York Division of Tax Appeals reveals the division might need a refresher on those rules.
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July 29, 2015 - 11:27 AM EDT
The Republicans Might Be Right About Koskinen
by Jeremy Scott
On July 27, House Oversight and Government Reform Committee Chair Jason Chaffetz said President Obama should remove IRS Commissioner John Koskinen, and he made it clear that if the president doesn't act, Congress could consider contempt charges and even impeachment.
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July 29, 2015 - 6:41 AM EDT
Michigan's Wrongheaded Approach to Tax Policy
by David Brunori
Over the past few years, I’ve offered advice to both liberal and conservative politicians on tax policy. One of my pearls of wisdom is that both the left and the right should at least try to adhere to the concepts of sound tax policy. Both parties ignore and violate the principles of good tax policy every day. Liberals in Michigan offer the latest example.
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July 28, 2015 - 12:14 PM EDT
Would Private Debt Collectors Do a Better Job Than the IRS? Not Likely
by Joseph J. Thorndike
If you’re a lawmaker who wants to punish the IRS and you’re tired of simply starving it of funding, what’s next? How about dismantling one of the agency’s core functions and outsourcing it to the private sector?
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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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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.
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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.
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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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