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EXCLUSIVE:
A Conversation with John Koskinen

IRS Commissioner John Koskinen recently spoke with Tax Analysts' William Hoffman regarding the IRS exempt organizations targeting controversy, new exempt organization forms, the challenges of retaining talented personnel, and the agency's ongoing budget problems.

Read the story.

U.S. State Tax Considerations for International Tax Reform

The transcript and video of our June 18, 2014 conference is now available.

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Watch the conference video.

Read Joann Weiner's article.

Read Harley Duncan's article.


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Tax Analysts offers daily and weekly news available both online and in print. Our Expert3 package provides access to the three leading online daily publications that tax experts at the world’s leading firms rely on: Tax Notes Today, State Tax Today, and Worldwide Tax Daily.

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FATCA Expert

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

August 27, 2014 - 8:44 AM EDT
Repealing the Bad Franchise Tax is a Good Idea
by David Brunori
Eighteen states still impose a franchise tax; they shouldn’t.
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All blog posts by David Brunori
August 26, 2014 - 7:37 PM EDT
Warren Buffett Is a Tax Avoider. Good for Him.
by Joseph J. Thorndike
Burger King is going to have it Tim Hortons’ way, and Warren Buffett will be their server today – or at least their financier.
[Read More]  (1 comment)

All blog posts by Joseph J. Thorndike
August 25, 2014 - 12:54 PM EDT
Fracking Taxes Help States Now, but What About the Future?
by Jeremy Scott
As bad as the federal budget picture looked during the Great Recession, the fiscal climate in the states was worse. The federal government used stimulus spending to prevent many states from having to make sharp cuts in services because of steep declines in sales, income, and corporate tax revenues. However, the state fiscal picture is looking much better. For the third year in a row, state tax revenues increased, according to the National Conference of State Legislatures. While things might be looking up for states, there are causes for concern because much of the increase in some states is driven by energy taxation, related to a boom in the fracking industry that won't last forever.
[Read More]  (1 comment)

All blog posts by Jeremy Scott
August 22, 2014 - 10:25 AM EDT
Carbon Taxes and the White Man’s Burden
by Ajay Gupta
In July 2012 Australia became the first national jurisdiction to explicitly tax carbon emissions. Last month Australia achieved another first when it became the first national jurisdiction to repeal a tax on carbon emissions. That decision brought in its wake distress and apprehension. Joining “disheartened scientists and advocates of strong action to control greenhouse gas emissions,” the New York Times editorial board bitterly condemned what it called “Australia’s Retreat on Emissions.”
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August 20, 2014 - 1:44 PM EDT
Was Oregon’s Tax Incentive Deal With Intel Unnecessary?
by Cara Griffith
The tax incentive deal reached between Oregon and Intel Corp. has made headlines for the past week. But did Oregon need to make the deal?
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All blog posts by Cara Griffith
August 7, 2014 - 2:34 PM EDT
Beware the Individual Income Tax Inversion
by Christopher Bergin
When the individual income tax system comes crashing down around us all, the “tragedy” that is corporate inversions will prove to be chump change.
[Read More]  (8 comments)

All blog posts by Christopher Bergin
August 4, 2014 - 2:16 PM EDT
Don’t Count on Tax Reform to Stop Inversions
by Martin A. Sullivan
There is too much blind faith in the ability of tax reform to stop inversions.
[Read More]  (2 comments)

All blog posts by Martin A. Sullivan
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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Today's News

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Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Thursday, August 28, 2014

Top Congressional Tax Staffers: Prater, Koch, Bell

Treasury to Rethink Self-Employment Tax Exemption for Partners

Financial Instruments Draft Positive Step, but Questions Remain

Inversions a Factor in Tax Base Erosion, Elmendorf Says

ACA Executive Compensation Measure Nets $72 Million, Report Says

FASB Reviews Proposed Ban on Leveraged Lease Accounting

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 Thursday, August 28, 2014

Short-Term Rental Company HomeAway Invests in Online Tax Filing Service

Paper Examines State Tax Implications of Paying College Athletes

NetChoice: Combination of MFA and Internet Tax Freedom Act Threatens E-Commerce

South Carolina Letter Ruling Holds Cloud Computing Not Subject to Sales Tax

Nebraska Needs More Equitable Tax Mix to Fund Schools, Report Says

D.C. Hearing Considers Whether Collateral Estoppel Bars Transfer Pricing Method

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 Thursday, August 28, 2014

U.K. Gaining on Ireland as a Top European Tax Domicile -- For Now

News Analysis: Does McKesson Have a Chance in Canadian Transfer Pricing Appeal?

Vietnam Expands Scope of Foreign Contractor Tax

Ukraine Clarifies Corporate Tax Regime for Interest-Free Loans

Macedonia Expands Definition of Related Party

Saudi Cabinet Approves for Ratification Mutual Administrative Assistance Convention

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

August 20, 2014
Oregon Deal to Give Intel $3 Billion in Incentives Draws Fire
by Brian Bardwell
Officials with Intel Corp. are closing in on a multibillion dollar agreement with local leaders in Oregon that would allow the company to cap its taxes on personal property, in a deal criticized as too generous for a company with deep roots in the state.

August 18, 2014
Tax Analysts Exclusive: Conversations: Sen. Carl Levin
by Meg Shreve
Sen. Carl Levin, D-Mich., chair of the Senate Homeland Security and Governmental Affairs Permanent Subcommittee on Investigations, recently spoke with Tax Analysts' Meg Shreve about his time on the subcommittee, his accomplishments, and the future of the subcommittee's investigation into IRS enforcement of section 501(c)(4) regulations.

August 7, 2014
Michigan Owes $1.1 Billion in Tax Refunds Following IBM Decision
by Amy Hamilton
Michigan owes $1.09 billion in tax refunds plus interest to out-of-state corporations as a result of the Michigan Supreme Court's July 14 decision in favor of IBM; the figure is on par with the size of the biggest tax packages designed by Republican Gov. Rick Snyder's administration.

August 7, 2014
House Amendments Slash IRS Budget
by Luca Gattoni-Celli
The House late July 14 approved more than $1.1 billion in further cuts to the IRS budget -- a 10 percent reduction to a package that IRS officials had already said would harm the Service's ability to fulfill its duties.

August 5, 2014
Who Pays Your Lawyer? A Scorecard of SALT Attorney Fee Provisions
by Stephen P. Kranz, Diann L. Smith, and Eric Carstens
In State Tax Policy Exchange, Stephen P. Kranz, Diann L. Smith, and Eric Carstens analyze the statutes, administrative rules, and court procedures governing taxpayers' ability to recover attorney fees in tax litigation in the 50 states and the District of Columbia.

August 4, 2014
Federal Lawmakers Call on State to Expand Film Tax Credit
by Maria Koklanaris
Twenty-nine Democratic members of the California congressional delegation on July 29 asked leaders of the California State Senate and State Assembly to reauthorize the state's film tax credit and make it more generous.

July 31, 2014
Tax Analysts Exclusive: Conversations: John Koskinen
by William Hoffman
IRS Commissioner John Koskinen recently spoke with Tax Analysts' William Hoffman regarding the IRS exempt organizations targeting controversy, new exempt organization forms, the challenges of retaining talented personnel, and the agency's ongoing budget problems.

All Featured News

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.

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.

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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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