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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.
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All blog 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.
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All blog 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.
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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?
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All blog 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.
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July 14, 2014 - 3:11 PM EDT
Time Criticizes IRS for EO ‘Rubber-Stamping’
by Jeremy Scott
Over the weekend, posted an article with the headline “IRS to Rubber-Stamp Tax-Exempt Status for Most Charities After Scandal.” The story reported that the IRS had decided to stop screening 80 percent of exempt organization charitable applications each year and included an interview with IRS Commissioner John Koskinen explaining the IRS’s decision to use the new Form 1023-EZ. The article also said that the IRS’s decision risked fraud and the misuse of charities for political purposes.
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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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All blog 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.
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Federal Tax News from

For Tuesday, July 29, 2014

Inversion Update: U.S. Drugmaker Hospira May Buy Unit of Danone

U.S. Pharmaceutical Companies Seeing Green in Irish Inversions

Tax Court Denies Amazon's Summary Judgment Motion on Cost Pools

DOD Security Clearance Holders Owe $730 Million in Taxes

Gillibrand Urges IRS to Better Assist 9/11 Victims

The Tax Whistleblower's Guide to Chinese Reverse Mergers

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

For Tuesday, July 29, 2014

News Analysis: Former NFL Players Have Strong Claims in Cleveland Income Allocation Dispute

Enzi Offers Marketplace Fairness as Amendment to Bring Jobs Home Act

MTC Transfer Pricing Group Considers Working With Third-Party Contractors

Gauging Incentives' Effectiveness Isn't Simple, Pew Analysts Tell Nebraska Panel

Colorado Governor Seeks Tenth Circuit Stay in TABOR Case

Idaho State Tax Commission Discusses Cloud Computing Draft Regulations

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

For Tuesday, July 29, 2014

Indian Lower House Passes Amended Finance Bill 2014

Polish Legislature Approves Hydrocarbon Tax Bill

Bangladesh, Hong Kong to Negotiate Double Tax Agreement

Maldives, Seychelles Negotiating Tax Treaty, Air Services Agreement

Exit Taxation in the EU After DMC

German Rules on Foreign Tax Credits Not Compatible With EU Law

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

July 28, 2014
Does the Belgian Fairness Tax Conform With EU Law?
by Eric Ntini Kasoko
This article is one of the winning entries in Tax Analysts' inaugural student writing competition.

July 28, 2014
Mr. Secretary, Take the Tax Juice Out of Corporate Expatriations
by Stephen E. Shay
In this article, Shay describes the principal tax benefits companies seek from expatriating, and he outlines regulatory actions that can be taken without legislative action to materially reduce the tax incentive to expatriate.

July 28, 2014
Economic Analysis: Lessons From the Last War on Inversions
by Martin A. Sullivan
In an economic analysis that first appeared in Tax Notes on May 27, 2014, Martin A. Sullivan looks at the history of anti-inversion legislation in Congress, starting with Democratic efforts in 2002 and culminating in the enactment of section 7874 in 2004.

July 24, 2014
Sales-Factor Apportionment of Profits to Broaden the Tax Base
by Michael Udell and Aditi Vashist
Michael Udell and Aditi Vashist argue that a single-sales-factor apportionment of global profits could redefine the corporate income tax base and address some of the challenges of the current corporate income tax.

July 14, 2014
Small Organizations Seeking Charitable Status Can Use Short Form
by Fred Stokeld
Small organizations seeking tax-exempt status as charitable entities can now use a shorter, simpler application introduced by the IRS July 1, although some practitioners who raised questions when the IRS released the draft form in spring remain concerned.

July 14, 2014
Blame It on the ROO: Form 1023-EZ and Decline of EO Determinations
by Brad Bedingfield
With the development of streamlined procedures for processing applications for tax-exempt status, including the new Form 1023-EZ, the IRS EO division appears to be moving toward a self-certification system. The success of that strategy will depend largely on how well the IRS can strengthen its examination programs, including its Review of Operations Unit, also known as the "ROO."

July 14, 2014
Streamlined Exemption Application Could Pose Compliance Problems
by Fred Stokeld
The IRS has released a draft of a simplified exemption application for charities in an apparent effort to reduce burdens on smaller organizations, but some attorneys worry it could make it more difficult to get charities to comply with the tax laws.

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