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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

October 24, 2014 - 8:28 AM EDT
FATCA Envy Spreads Across Hemisphere
by Robert Goulder
Thanks to FATCA (the Foreign Account Tax Compliance Act), the IRS is now receiving important data on formerly hidden bank accounts, but tax administrators in other countries aren't so fortunate. Their enforcement efforts are stymied by a lack of information on offshore income. As the current spat between Colombia and Panama illustrates, revenue officials around the world are being stricken by a strange new condition: FATCA envy. The prediction here is that it's not going away anytime soon.
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All blog posts by Robert Goulder
October 23, 2014 - 8:37 AM EDT
What if Congress Raised Taxes and Nobody Cared – Or Even Noticed?
by Joseph J. Thorndike
Two years ago, Congress raised taxes on almost every working American – and nobody cared. In fact, a lot of people didn’t even notice. That tells us something important about the way Americans view taxes. But it also tells us something important about how we collect them.
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All blog posts by Joseph J. Thorndike
October 22, 2014 - 12:27 PM EDT
Drop Shipping Is Popular With Retailers, but Can Create Tax Challenges
by Cara Griffith
Retailers and shippers must be aware of the sales tax implications inherent in drop shipping.
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All blog posts by Cara Griffith
October 22, 2014 - 9:37 AM EDT
Tax Ballot Predictions
by David Brunori
There are five big tax questions on ballots this November; here is what should and will happen.
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October 20, 2014 - 12:46 PM EDT
A Double Bias Against Infrastructure
by Martin A. Sullivan
Current budgetary treatment works against capital spending by government.
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All blog posts by Martin A. Sullivan
October 7, 2014 - 9:31 AM EDT
Will the EU Commission Crack Down on Irish Tax Deals?
by Jeremy Scott
The European Commission is on the offensive about possible illegal state aid. In June it announced that it was investigating deals between Ireland and Apple and between Fiat and Luxembourg. On September 30 the commission released two letters outlining portions of its case against both countries.
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All blog posts by Jeremy Scott
September 25, 2014 - 2:15 PM EDT
The Hobgoblin of Little Minds
by Christopher Bergin
The Obama Administration has been working feverishly all summer to create a scary new Halloween character for this year: the corporate tax inversion.
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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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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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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 TaxAnalysts.com

FEDERAL HEADLINES
For Friday, October 24, 2014

Swiss Banks Slam DOJ's Proposed Non-Prosecution Agreement

Groups React to Setbacks in Lawsuits Against IRS

EU Ban on Non-Audit Tax Work Raises Questions and Cost Concerns

Many Pension Plan Limitations Increase for 2015

IRS Says It Will Continue to Safeguard Disclosed ACA Tax Data

Conservative Groups' Unfair Treatment Claims Against IRS Dismissed

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 Friday, October 24, 2014

SALT Ballot Measures Draw Millions in Ads

Uber and Limo Services Fight New York Transportation Sales Tax

Governing Board Completes Annual Review of First Group of States

Massachusetts Gubernatorial Candidate Considers Graduated Income Tax

Vermont GOP Gubernatorial Candidate Calls for Tax Break for Start-Ups

Arizona DOR Explains E-Filing Signature Requirements for Paid Return Preparers

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 Friday, October 24, 2014

Advocate General Recommends CJEU Accept U.K. Limits on Group Relief

News Analysis: Uncertainty About Russia's Thin Cap Rules

'Positive' French Tax Reforms Set to Boost Growth, Says OECD

Russian Finance Ministry Changes Position on VAT Treatment of Interest Payments

Russian Tax Service Amends Major Taxpayer Criteria

British Columbia Revises and Pushes Back Liquefied Natural Gas Tax Regime

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

October 23, 2014
Should Corporate Inverters Worry About a Federal Contract Ban?
by Lindsey McPherson and Andrew Velarde
While lawmakers and administration officials have focused primarily on proposals to change the tax code when debating how to stop tax-motivated inversions, it is possible they could take action outside the world of taxes and institute a federal contract ban on inverters -- although some observers question whether such a ban would be effective.

October 21, 2014
Koskinen Warns Filing Season Could Be Most Complicated Yet
by William Hoffman
Implementation of new tax laws combined with a tight budget and the possibility of Congress passing a late package of tax extenders threatens to make 2015 "the most complicated filing season before us in a long time, if ever," IRS Commissioner John Koskinen told Tax Analysts during an exclusive interview on October 17.

October 21, 2014
Koskinen Interview Transcript Available
by Tax Analysts
The transcript is available of an October 17 interview of IRS Commissioner John Koskinen at Tax Analysts' offices in Falls Church, Virginia, where he answered questions concerning corporate inversions, the IRS targeting controversy, partnership audits, and the coming filing season, among other subjects.

October 16, 2014
India Seeks to Move Past 'Aggressive Assessments'
by Ajay Gupta
The need to restore India's luster, the imperative of reestablishing the country's preeminence as an offshoring destination, and the importance of presenting a more business-friendly image of its government were all palpable as the weeklong 68th Congress of the International Fiscal Association began on October 12 in Mumbai.

October 8, 2014
FATCA 'Tormenting' Taxpayers, Olson Says
by William Hoffman
By the time lawmakers and taxpayers have figured out whether the Foreign Account Tax Compliance Act was worth the trouble, it might be too late to undo any damage, National Taxpayer Advocate Nina Olson said October 7.

October 7, 2014
Former IRS Head Miller Unsure if FATCA's Benefits Outweigh Costs
by William Hoffman
Former acting IRS Commissioner Steven Miller on October 6 said that while he hopes the Foreign Account Tax Compliance Act leads to less offshore tax evasion, he's not sure if the benefits of the law will outweigh its costs.

September 29, 2014
Pension Smoothing Risks Losing Money, but Few Alternatives Seen
by Luca Gattoni-Celli
Despite its use as an offset in the recently enacted bill replenishing the Highway Trust Fund, policy analysts say that pension smoothing does not ultimately increase tax revenue and risks costing money, but even those who question its legitimacy see few politically viable alternative offsets.

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Video Channel

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

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

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

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

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