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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

July 31, 2015 - 2:53 PM EDT
New York Attempts to Tax Income From Nonresident Lawyer Based on Bar License
by Cara Griffith
People who move from New York to states without an income tax are frequently subject to a residency audit to ensure that they have legally changed their domicile. Taxpayers may not appreciate having to defend a residency audit, but it is the Division of Taxation’s responsibility to enforce the rules. However, a recent opinion from the New York Division of Tax Appeals reveals the division might need a refresher on those rules.
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All blog posts by Cara Griffith
July 29, 2015 - 11:27 AM EDT
The Republicans Might Be Right About Koskinen
by Jeremy Scott
On July 27, House Oversight and Government Reform Committee Chair Jason Chaffetz said President Obama should remove IRS Commissioner John Koskinen, and he made it clear that if the president doesn't act, Congress could consider contempt charges and even impeachment.
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All blog posts by Jeremy Scott
July 29, 2015 - 6:41 AM EDT
Michigan's Wrongheaded Approach to Tax Policy
by David Brunori
Over the past few years, I’ve offered advice to both liberal and conservative politicians on tax policy. One of my pearls of wisdom is that both the left and the right should at least try to adhere to the concepts of sound tax policy. Both parties ignore and violate the principles of good tax policy every day. Liberals in Michigan offer the latest example.
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All blog posts by David Brunori
July 28, 2015 - 12:14 PM EDT
Would Private Debt Collectors Do a Better Job Than the IRS? Not Likely
by Joseph J. Thorndike
If you’re a lawmaker who wants to punish the IRS and you’re tired of simply starving it of funding, what’s next? How about dismantling one of the agency’s core functions and outsourcing it to the private sector?
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All blog posts by Joseph J. Thorndike
July 27, 2015 - 12:13 PM EDT
Donald Trump vs. Tax Reform
by Martin A. Sullivan
For commercial real estate the tax benefit provided by like-kind exchanges is "like an IRA account on baseball steroids."
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All blog posts by Martin A. Sullivan
July 24, 2015 - 10:12 AM EDT
Donald Trump Is Contagious!
by Christopher Bergin
I’ve predicted that it will take two years to start a serious discussion of reforming the tax laws and the agency that administers them. After watching Rand Paul’s latest video, I’ve pushed that back a decade.
[Read More]  (9 comments)

All blog posts by Christopher Bergin
June 5, 2015 - 8:36 AM EDT
Global Tax Harmonization and Other Impossible Things
by Robert Goulder
A group called ICRICT (the Independent Commission for the Reform of International Corporate Taxation) has released a declaration on how to transform the corporate tax from a permissive regime that facilitates double-nontaxation into a durable revenue tool for governments to advance social welfare on a global basis. As you might guess, ICRICT faces a few practical obstacles standing between it and fiscal nirvana.
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All blog posts by Robert Goulder
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 Friday, July 31, 2015

Congress to Blame for Tax-Driven Offshoring Pressures, PSI Says

Senate Sends Obama 3-Month Highway Bill, Passes Multiyear Bill

Treasury Official Explains Genesis of Proposed PTP Regs

Latest Guidance on 'Cadillac' Tax Appears Employer-Friendly

Guidance Affirms Availability of Exceptions for Ratable Payments

IRS Transfer Pricing Director Disappointed With Altera Decision

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, July 31, 2015

Wisconsin DOR Goes on Hiring Spree to Increase Audits and Collections

MTC to Hold Hearing on Draft Sales Tax Nexus Model Statute

Audit: Portland Arts Tax Faces Low Compliance, Legal Challenges

Member States Approve Demesia Padilla as New MTC Chair

Alabama Governor Releases Special Session Bills to Fix Budget Deficit

Minnesota Considers Special Session to Bail Out Resorts Over Walleye Shortage

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, July 31, 2015

U.K. Public Accounts Committee Opens Inquiries Into Tax Authority

Greek Shipping Industry Keeps Special Tax Privileges -- For Now

India Examining New Committee Report on Minimum Alternate Tax

Estonian Budget to Get Big Boost From Bank Group's Dividend Payout

Former Fiat Australia Head Alleges Improper Transfer Pricing

Moldova Clarifies Eligibility for Greek Tax Treaty Benefits

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 29, 2015
House Oversight Committee Seeking to Remove IRS Commissioner
by Kat Lucero and Fred Stokeld
Republican members of a House committee investigating the IRS's mishandling of exemption applications called on President Obama July 27 to fire IRS Commissioner John Koskinen for misleading Congress about the missing e-mails of former IRS official Lois Lerner.

July 29, 2015
Senate Appropriators Adopt $10.48 Billion IRS Funding Bill
by Kat Lucero
The Senate Appropriations Committee on July 23 approved legislation that would continue the ongoing budget cuts at the IRS and yet would seek to improve taxpayer services.

July 29, 2015
Michigan Group Pushes Proposal to Pay for Roads With Corporate Tax Increase
by Maria Koklanaris
Following a proposal by Michigan House Democrats to increase the corporate income tax rate by 3 percentage points to pay for transportation improvements, a coalition of union groups went a step further by announcing a petition to push the tax even higher.

July 21, 2015
IRS Hints That ATB Rulings for Some REIT Spinoffs May Be at Risk
by Amy S. Elliott
A real estate investment trust spinoff with a leaseback may be unable to get a letter ruling on some significant issues raised by the spinoff if there are extensive continuing arrangements between OpCo and PropCo, and the significant issue ruling policy is trending toward a narrower wording of rulings, IRS officials indicated July 11.

July 21, 2015
Yahoo May Waive Receipt of Favorable Ruling Spinoff Condition
by Amy S. Elliott
After the markets closed July 17, Yahoo Inc. announced that it still plans to complete the spinoff of its holdings in Alibaba Group in the fourth quarter of 2015, asserting it also has the right to waive a condition that it receive a favorable private letter ruling from the IRS before

July 14, 2015
California Audits of Like-Kind Exchanges Focus of Precedential BOE Opinion
by Amy Hamilton
In the first precedential guidance published by the California Board of Equalization in five years, the board has unanimously overruled the Franchise Tax Board's disallowance of a group of investors' IRC section 1031 like-kind exchange; practitioners hope the ruling will bring the state in line with IRS positions.

July 8, 2015
5 States Yet to Recognize Same-Sex Marriages for Tax Purposes
by Brian Bardwell
Nearly two weeks after same-sex couples won the right to marry nationwide, Kansas and a handful of other states have yet to acknowledge those unions as legitimate for tax purposes.

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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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