Tax Analysts®Tax Analysts®

My Subscriptions:
Video Channel

Watch video discussions of tax issues with our experts.

Tax Analysts TV

The Tax Analysts Blog

July 29, 2014 - 8:01 AM EDT
Hedge Fund 'Basket' Options and the Second Hundred Years’ War
by Jeremy Scott
As illustrated in a letter by Henry Morgenthau in 1937, very little has changed in the fight between taxpayers trying to minimize their tax burdens and a government trying to protect the tax base.
[Read More]
View all posts by Jeremy Scott
July 28, 2014 - 12:47 PM EDT
A Bipartisan Approach to Stopping Corporate Expatriations
by Martin A. Sullivan
In the past, Democrats and Republicans have supported proposals to prevent corporations that invert from stripping profits out of the United States. There is good reason to believe that bipartisanship on this issue will continue to prevail.
[Read More]  (3 comments)
View all posts by Martin A. Sullivan
July 25, 2014 - 11:10 AM EDT
The Corporate Income Tax Will Never Be ‘Fixed.’ And That’s OK.
by Joseph J. Thorndike
It’s popular, in some circles, to suggest eliminating the corporate income tax. Usually, the argument flows from worries about American competitiveness. Eliminate the corporate tax, and corporations around the world will flock to our shores.
[Read More]  (2 comments)
View all posts by Joseph J. Thorndike
July 24, 2014 - 12:32 PM EDT
Inversion Diversion
by Christopher Bergin
There’s a lot more wrong with the tax system than corporate inversions. But that’s not the point. With all that’s going on in the world, when President Obama jumps on the anti-inversion bandwagon, it will give the official seal of approval to inversions as this summer’s red herring.
[Read More]  (12 comments)
View all posts by Christopher Bergin
July 23, 2014 - 1:51 PM EDT
Is New York Properly Auditing Partnerships?
by Cara Griffith
The New York Department of Taxation and Finance has indicated that it has hundreds of open field audit cases of partnerships that have allegedly failed to properly report taxable gain, yet not one audit of a real estate tax partnership has reached the New York State Division of Tax Appeals. Is this possible? Or could it be that New York is simply not aggressively auditing real estate partnerships?
[Read More]
View all posts by Cara Griffith
July 23, 2014 - 9:35 AM EDT
Who Wants to Tax a Millionaire? Lots of People
by David Brunori
Millionaire taxes, however politically attractive, are not what they’re cracked up to be.
[Read More]  (5 comments)
View all posts by David Brunori
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.
[Read More]
View all posts by Mindy Herzfeld
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.
[Read More]  (2 comments)
View all posts by Clint Stretch