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2015 Tax Analysts
Student Writing Competition

The contest is open to all students who are enrolled in a law, business, or public policy program.

Winning entries will be published in one of Tax Analysts’ weekly magazines and will be eligible to receive a twelve month subscription to Tax Analysts’ daily and weekly products after graduation.

Entries must be received no later than 11:59 p.m. EST on May 31, 2015. The winner will be notified by July 1, 2015.

Find out more information here.

U.S. Tax Court
Judicial Conference

The United States Tax Court will hold a judicial conference on
May 20-22, 2015.

The Court encourages academics, clinicians, practitioners, and others with a professional interest in Tax Court practice and procedure to apply to attend and participate.

Applications will be accepted through December 1, 2014 and the Court will extend invitations in early 2015.

Find out more information.

Fill out an application.

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The FATCA Expert is an essential guide to all FATCA-related news, analyses, intergovernmental agreement updates, and more. This new feature is available with a subscription to Tax Notes Today or Worldwide Tax Daily.

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Worldwide Tax Summaries

Worldwide Tax Treaties now includes Worldwide Tax Summaries, detailed country tax summaries from the global PwC network of firms linked directly to our full treaties and expert analysis.

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Blog

April 27, 2015 - 8:22 AM EDT
Bush Nomination Would Be Bad News for Tax Reformers
by Martin A. Sullivan
In February 2002 Jeb Bush killed tax reform.
[Read More]  (1 comment)

All blog posts by Martin A. Sullivan
April 24, 2015 - 8:46 AM EDT
Bernie Sanders: Swimming Against the Tide
by Robert Goulder
Vermont Sen. Bernie Sanders wants to eliminate tax subsidies for big business, but he faces an uphill challenge.
[Read More]  (1 comment)

All blog posts by Robert Goulder
April 23, 2015 - 6:09 AM EDT
IRS Funding Battles Turn Ugly
by Christopher Bergin
In 14 pages the newly released House Ways and Means Committee majority staff report blisters the IRS for treating taxpayers like dirt.
[Read More]  (13 comments)

All blog posts by Christopher Bergin
April 22, 2015 - 1:55 PM EDT
Tax Cuts for the Rich Don’t Create Many Jobs, but What About Tax Hikes?
by Joseph J. Thorndike
Want to create some jobs? Then cut some taxes. But make sure you cut them for the right people. According to Owen Zidar, an economist at the University of Chicago Booth School of Business, you’ll get the biggest bang for the buck by focusing your tax relief on the poor and middle class.
[Read More]  (1 comment)

All blog posts by Joseph J. Thorndike
April 22, 2015 - 10:03 AM EDT
It's 5 O'Clock Somewhere for Alcohol Taxes
by David Brunori
There's a lot of talk about raising alcohol taxes; it’s not a good idea.
[Read More]  (2 comments)

All blog posts by David Brunori
March 31, 2015 - 12:24 PM EDT
The Rich Are Finally Paying More in Taxes
by Jeremy Scott
The centerpiece of President Obama's tax platform has always been that wealthy taxpayers should be paying more. He ran on it in 2008, and his budgets and tax reform plans have always featured new revenues from higher-income individuals (or multinationals). Although much of his agenda has foundered, Obama has gotten his wish in this area on the individual side.
[Read More]  (1 comment)

All blog posts by Jeremy Scott
March 30, 2015 - 12:59 PM EDT
Who Should Pay for the Mess We’re In?
by Clint Stretch
I’ve spent some time recently looking at the national debt and my own net worth. I think there’s a correlation.
[Read More]  (7 comments)

All blog posts by Clint Stretch
March 11, 2015 - 12:24 PM EDT
Will There Be an Increase in State Transfer Pricing Audits?
by Cara Griffith
The Multistate Tax Commission’s transfer pricing project, entitled the Arm’s-Length Adjustment Service, is still being developed and is scheduled to begin in July, but corporate taxpayers should take notice now. The result could be a significant increase in the number of state transfer pricing audits.
[Read More]

All blog posts by Cara Griffith
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.
[Read More]

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.
[Read More]

All blog posts by Mindy Herzfeld

Today's News

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Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Monday, April 27, 2015

News Analysis: Compensation for Injuries: Excludability and Contractability

Economic Analysis: How Jeb Bush Killed Tax Reform in Florida

News Analysis: Are the Contingent Liabilities Regs Absent in Perpetuity?

Microsoft Pins Evidentiary Hearing Hopes on Third-Party Contract

Panelists Try to Reconcile Tax Morality and Transfer Pricing

EITC: A Good, Underused, Overregulated Anti-Poverty Tax Credit

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 Monday, April 27, 2015

News Analysis: Tennessee's Revenue Modernization Act Invites Years of Debate and Litigation

State Tax Spotlight on Carolynn Kranz

Michigan Judge Rejects 22 More SBT Compact Claims

Connecticut Republicans Include Tax Cuts in Alternative Budget

North Dakota Again Cuts Corporate and Personal Income Taxes

Colorado TABOR Author Charged With Assault After Probation Hearing

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 Monday, April 27, 2015

News Analysis: PEs and FTCs: Who Wins, Who Loses?

News Analysis: A Destination-Based Corporate Tax: An Alternative to BEPS?

Australian Tax Chief Challenges Multinationals' Claims

Indian FII Treaty Cases to Be Decided in 1 Month

HSBC Board Commissions Study to Consider Move Out of U.K.

Arab Economic Unity Council Considers Updating Tax Treaty

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

April 8, 2015
Tax Professionals and IRS Grapple With Changing Pot Laws
by David van den Berg
The IRS recently settled a case in which it agreed to refund penalties assessed on a marijuana dispensary for paying its taxes in cash -- a potential sign, if a small one, that tax representatives for the industry will be facing fewer risks and less stigma than they did even a few years ago.

April 6, 2015
Economic Analysis: The Jeb Bush Tax Cuts in Florida
by Martin A. Sullivan
In economic analysis, Martin A. Sullivan looks at former Florida Gov. Jeb Bush's tax policies during his eight years in office.

April 3, 2015
Runaway REIT Train? Impact of Recent IRS Rulings
by Peter E. Boos
Peter E. Boos is a 2014 graduate of the University of California, Los Angeles School of Law. This report was selected as a winning entry in Tax Analysts' inaugural student paper contest. In this report, Boos examines the IRS's trend in granting real estate investment trust status to entities outside the traditional real estate business, and he offers a basic framework for lawmakers to consider when determining how best to proceed.

April 3, 2015
Statutory Protection From IRS Reinterpretation of Old Tax Laws
by John Bunge
John Bunge will be an associate at Culp, Elliott & Carpenter PLLC in Charlotte, North Carolina. He is a 2014 LLM graduate of the University of Florida Levin College of Law graduate tax program. He thanks professors Omri Marian and Karen Burke, and the rest of the graduate tax faculty at the University of Florida for their input and support.

April 3, 2015
When Play Becomes Work: Are College Athletes Employees?
by Justin Morehouse
Justin Morehouse is a recent graduate of the University of Oregon School of Law. This report was selected as a winning entry in Tax Analysts' inaugural student paper contest.

April 3, 2015
Repealing the Federal Credit for State Estate Taxes Was Bad Policy
by Claire Arritola
Claire Arritola is a recent graduate of George Washington University Law School. Her paper was selected for publication as part of Tax Analysts' inaugural student paper competition. Arritola writes about the effect the repeal of the federal credit for state estate taxes will have on state inheritance, estate, and gift taxes.

April 3, 2015
Does the Belgian Fairness Tax Conform With EU Law?
by Eric Ntini Kasoko
Eric Ntini Kasoko holds a law degree from the Congo Protestant University and is a recent graduate of the Solvay Brussels School of Economics and Management, Free University of Brussels, in Belgium. This article is one of the winning entries in Tax Analysts' inaugural student writing competition.

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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.

Tax Analysts TV

Watch Tax Analysts' video examining how some businesses are effectively audit proof. Read the supplementary article here.

Tax Analysts TV

Watch the video of our conference on the taxpayer bill of rights.

Tax Analysts TV

Watch Marty Sullivan's interview on C-SPAN discussing tax avoidance.

Tax Analysts TV

Watch a discussion on the net investment income tax with its drafters.

Tax Analysts TV

Watch video discussions of tax issues with our experts.

Tax Analysts TV

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