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April 23, 2014 - 11:32 AM EDT
Solving the ‘Problem’ of Remote Sales
by Cara Griffith
The Marketplace Fairness Act allows states to require remote sellers to collect and remit sales tax even if they have no physical presence in the taxing state. But if a consumer private reporting system could be a workable alternative to the MFA, it is certainly worthy of debate.
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All blog posts by Cara Griffith
April 22, 2014 - 5:38 PM EDT
It’s Good to Be the (Ex) President. But It Wasn’t Always.
by Joseph J. Thorndike
The life of a former president wasn’t always cushy. Until 1959, retiring chief executives got precisely nothing in the way of retirement benefits: no Secret Service protection, no administrative support, and certainly no money.
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All blog posts by Joseph J. Thorndike
April 21, 2014 - 12:51 PM EDT
The Misleading Debate About the Corporate Income Tax
by Jeremy Scott
The federal government relies less and less on the corporate income tax with each passing year. As corporate tax receipts fall, some policymakers (including the president) have looked to plug holes in international tax rules, arguing that multinationals are taking advantage of leaky transfer pricing rules to legally lower their tax burden. Others have proposed scrapping the corporate tax and replacing it with a consumption tax or something similar. But a recent study argues that focusing on corporate tax revenues misses the point and that overall, federal taxes on businesses have not fallen that much.
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All blog posts by Jeremy Scott
April 15, 2014 - 9:08 AM EDT
Tax Day – It Just Isn’t Fair
by Christopher Bergin
If you want to blow off a little steam on tax day, I have a prescription. Tax Analysts has created a neat video on how widely held partnerships are audited – or not audited. It’s very entertaining, and the perfect way to say happy tax day and get your dander up about the mess that is our tax system. And it won’t cost you one cent in extra taxes.
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All blog posts by Christopher Bergin
April 9, 2014 - 9:53 AM EDT
I'll Raise a Glass to Lower Booze Taxes
by David Brunori
The Kentucky governor just signed a bill (HB 445) giving a big tax break to bourbon producers. The measure will allow distilleries to take a nonrefundable corporate or individual income tax credit against the amount of barrel taxes paid.
[Read More]  (2 comments)

All blog posts by David Brunori
March 11, 2014 - 1:37 PM EDT
10 Reasons Voters Should Think Before Deciding About Camp’s Tax Reforms
by Clint Stretch
Tax reform is a decidedly mixed bag of the good, the bad, and the inevitable. Of course, what is good or bad is a matter of opinion, not fact. Here’s my list of things I think voters should reflect on before they make up their minds on the tax reform proposals from House Ways and Means Committee Chair Dave Camp, R-Mich.
[Read More]  (1 comment)

All blog posts by Clint Stretch
March 10, 2014 - 1:30 PM EDT
If the Camp Tax Reform Bill Won’t Pass, Why Is It So Important?
by Martin A. Sullivan
Gridlock in Congress and lack of leadership from the White House means major tax reform like that proposed by House Ways and Means Committee Chair Dave Camp has little chance of passing before 2017. Nevertheless, Camp's tax reform draft is the most important document on U.S. tax policy in three decades.
[Read More]  (3 comments)

All blog posts by Martin A. Sullivan

Today's News

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Federal Tax News from

For Thursday, April 24, 2014

Supreme Court Hears Arguments in Summons Enforcement Case

Canadian Changes for Inbound Investment

Speakers at IRS Hearing Urge Withdrawal of Research Credit Regs

IRS Could Expand Types of EOs Eligible to Use Streamlined Form

FASB Will Retain Fair Value Option for Financial Liabilities

More Ways Florida Bankers Misapplied the APA

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 Thursday, April 24, 2014

Florida Bill Would Force Counties to Help Fund Film Credits

Alaska Senate Approves Extended Review and Repeal Dates for Tax Credits

Oklahoma Legislature Sends Income Tax Cut Bill to Governor

Arizona Governor Vetoes Expansion of Scholarship Tax Credits

Arizona Governor Vetoes Exemption for Property Leased by Religious Organizations

Connecticut Panel Moves to Consolidate and Broaden Reach of Historic Structure Credits

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 Thursday, April 24, 2014

Advisory Panel Recommends More Japanese Corporate Tax Cuts

German Court Orders Authorities to Refund Nuclear Tax

No Withholding Tax Due on Foreign Charitable Trusts' Investments in Poland, Court Holds

Ukraine Clarifies Transfer Pricing Regime

Former Tax Chief Under Investigation in Indonesia

Azerbaijan, Spain Sign Income 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 23, 2014
Marketplace Fairness Act: The Fallacy of Simplification and the Private Reporting-Based Solution
by James H. Sutton Jr.
In a viewpoint, James H. Sutton Jr. with Moffa, Gainor & Sutton PA writes about how the problems states experience with their sales and use tax systems won't be solved by the Marketplace Fairness Act and proposes a consumer private reporting system as a more viable solution.

April 21, 2014
Is There a Mark-to-Market in Your Future?
by Yoram Keinan
This article is based on a paper presented by the author in February at The Tax Club in New York titled "Is There a Mark-to-Market in Your Future? -- Rethinking the Recent Ways and Means Committee's Proposal to Mark Derivatives to Market." The author wishes to thank the members of The Tax Club for their invaluable input.

April 9, 2014
Black Liquor: The Loophole That Won't Quit
by William Hoffman
Major U.S. paper products manufacturers and distributors are squeezing the last dollars out of a controversial tax credit discontinued years ago but given new life after the IRS declared the refunds would not be taxable income.

April 8, 2014
New Jersey's Alternative Minimum Assessment Is Unconstitutional
by Leah Robinson
In The Jersey Short, Leah Robinson of McDermott Will & Emery describes the unconstitutional application of business taxes to out-of-state companies that do business in the Garden State.

April 7, 2014
News Analysis: Why It Matters That the IRS Has Trouble Auditing Partnerships
by Amy S. Elliott
Most of us have a moment when filing our annual tax returns when we consider the possibility that the IRS might question us about them. The IRS can audit taxpayers, and that audit could lead to additional taxes, interest, and penalties.

April 7, 2014
Audit Proof: The Other IRS Scandal
A video produced by Tax Analysts considers the implications of the IRS's audit practices, in which it closely monitors large corporations but leaves partnerships essentially audit proof.

April 7, 2014
Camp's Tax Reform Would Add Pressure on States
by Jennifer DePaul
Tucked away in the 979-page tax reform proposal of House Ways and Means Committee member Dave Camp, R-Mich., is a provision that would repeal a federal tax benefit that businesses receive from state and local governments for moving or expanding operations to their jurisdiction.

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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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