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Blog

January 30, 2015 - 11:05 AM EST
Robin Hood and Other Fables
by Christopher Bergin
Before President Obama’s most recent State of the Union address, there was a lot of anticipation about taxes being a central theme. The White House put out new fact sheets and other information that primed expectations and generated lots of media buzz. But after the speech, I realized that when it comes to taxes, Obama still cares only about tax politics, not tax policy or reform.
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January 29, 2015 - 8:48 AM EST
What Obama’s 529 Flip-Flop Says About Your Roth IRA
by Joseph J. Thorndike
Well, that was quick. According to news reports, the White House has abandoned its brand-new proposal to tax withdrawals from 529 college savings plans. Administration officials are now calling the plan a “distraction,” which is a nice way of saying “albatross.”
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All blog posts by Joseph J. Thorndike
January 28, 2015 - 2:29 PM EST
Tax Appeal Reform May Be a Possibility in Washington State
by Cara Griffith
A school funding case could be the impetus to reform the tax appeal process in Washington state.
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January 28, 2015 - 9:28 AM EST
Regressive Taxes Are Neither New Nor Good
by David Brunori
The Institute on Taxation and Economic Policy (ITEP) released its annual "Who Pays" report. The report should be read by everyone in the state and local tax policy business. Once again, ITEP has found that state and local tax systems are decidedly regressive. In fact, ITEP concluded that the effective tax rate of the 20 percent of taxpayers with the lowest incomes is more than twice that of the top 1 percent of taxpayers. That is the definition of regressivity.
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January 27, 2015 - 9:16 AM EST
3 Early Signs of What to Expect From Congress
by Jeremy Scott
The 114th Congress is off and running. Lawmakers have already elected their leaders, had a few spats behind closed doors, and decried how the other side isn’t willing to work together on common issues. None of that is anything new -- it’s pretty much how all legislatures open. But along with routine business and the usual sniping, there have been a few key indicators of what this new GOP-led Congress will mean for tax issues.
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All blog posts by Jeremy Scott
January 26, 2015 - 2:18 PM EST
Is There Now a Window of Opportunity for Tax Reform?
by Martin A. Sullivan
House Ways and Means Committee Chair Paul Ryan is sounding a conciliatory tone. Could we finally be getting the leadership we need on tax reform?
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January 23, 2015 - 2:08 PM EST
Should the Mayor of London Pay U.S. Taxes?
by Robert Goulder
The IRS has hit Boris Johnson, the mayor of London, with a tax claim on the sale of his U.K. home, even though the transaction is tax exempt in the United Kingdom. After initially refusing to pay, the mayor has now begrudgingly agreed to settle up. If the episode leaves you scratching your head, you're not alone.
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All blog posts by Robert Goulder
December 18, 2014 - 9:03 AM EST
Did Next Year’s Holiday Gift Shopping Just Get Easier?
by Clint Stretch
President Obama’s move to normalize relations with Cuba may add Cuban cigars and Cuban rum to next year’s holiday gift possibilities. This would certainly make life easier for anyone who wants to give me a gift, and I suspect I’m not alone.
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All blog posts by Clint Stretch
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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All blog posts by Ajay Gupta
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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Today's News

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Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Saturday, January 31, 2015

News Analysis: JCT Passthrough Report Informs Tax Reform Debate

Economic Analysis: Top 10 Ways Taxes Move the Economy

News Analysis: Are EU Patent Boxes State Aid?

Tax History: Arguments for a Transaction Tax Haven't Changed Much Since 1932

W&M Republicans Decide to Continue Comprehensive Reform Push

ABA Meeting: Officials Explain Lack of Circular Flow Example in Back-to-Back Loan Regs

Subscribers to Expert3 or Tax Notes Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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State Tax News from TaxAnalysts.com

STATE HEADLINES
For Saturday, January 31, 2015

Airbnb Voluntarily Agrees to Collect and Remit Hotel Taxes in D.C., Chicago

New Mexico Bill Would Broaden Gross Receipts Tax, Impose Flat Income Tax

Connecticut Revenue Commissioner Details Benefits of Switching to Combined Reporting

South Carolina Lawmakers Consider Additional Monthly Cellphone Tax

Georgia Bill to Fund Transportation Would Change State's Gas Tax Regime

Mississippi Lawmakers Push Tax Legislation to Fund Local Governments

Subscribers to Expert3 or State Tax Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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International Tax News from TaxAnalysts.com

INTERNATIONAL HEADLINES
For Saturday, January 31, 2015

News Analysis: Input Needed on Transfer Pricing Drafts

News Analysis: Notice 2014-52 Making Waves in Cross-Border M&As

ABA Meeting: U.S. Troubled by Aspects of OECD Risk Draft

ABA Meeting: Guidance on Deemed Paid FTCs Must Wait, Says IRS Official

ABA Meeting: Questions About Financial Instruments Tax Reform

ABA Meeting: U.S. Taxpayer Advocate Questions IRS Closure of Overseas Offices

Subscribers to Expert3 or Worldwide Tax Daily receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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Featured News

January 30, 2015
Worst Filing Season in 30 Years? Probably Not
by Christopher Bergin
Christopher Bergin writes that IRS Commissioner John Koskinen should prioritize taxpayer service in the wake of cuts to the agency's budget by Congress, and he doubts that the 2015 filing season will be as bad as some have predicted.

January 23, 2015
London Mayor Settles Capital Gains Tax With IRS
by Teri Sprackland
London Mayor Boris Johnson on January 22 announced that he has settled an IRS claim for capital gains tax owed on the sale of his London residence.

January 22, 2015
Experts Question Accuracy of New York Times Story on Chinese Taxation
by Stephanie Soong Johnston
Some tax experts are questioning the accuracy of a recent New York Times article about China's renewed focus on taxing its citizens' worldwide income, including pointing out that the piece erroneously indicates that China is following the U.S. model of citizenship-based taxation.

January 22, 2015
Minnesota Estimates Compact Cases Could Cost State $700 Million in Tax Refunds
by Amy Hamilton
Minnesota estimates that the state would face the prospect of refunding nearly $700 million in taxes before interest -- or more than half of the state's corporate franchise tax collections in a single year -- if out-of-state taxpayers prevail in asserting the right to apportion their business income using the Multistate Tax Compact's formula.

January 13, 2015
Sony E-Mails Show Plan to Exploit 'Loophole' in Expanded California Film Credits
by Brian Bardwell
Sony Pictures Entertainment is looking for ways to exploit a "programmatic loophole" that would allow the company to take advantage of California's recently expanded film tax credits, according to internal e-mails between company executives.

January 12, 2015
Nunes Business Reform Plan Uses 25 Percent Rate, Full Expensing
by Lindsey McPherson
House Ways and Means Committee member Devin Nunes, R-Calif., told Tax Analysts on January 9 that his business tax reform plan to reduce rates to 25 percent for both corporations and passthroughs and replace most existing deductions and credits with full expensing would produce the "best business environment in the entire planet."

January 7, 2015
Changes to Mississippi Law Address Equifax, but Transparency Issues Linger
by David Sawyer
Though sweeping legislation designed to ameliorate shortcomings in Mississippi's tax system exposed by Equifax Inc. v. Department of Revenue went into effect January 1, practitioners say there is still a great need for more transparency.

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Video Channel

Watch Tax Analysts' video featuring a conversation with Lawrence B. Gibbs, former IRS Commissioner and a member of the law firm Miller & Chevalier, in which he discusses the current state of the IRS and its challenges.

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