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U.S. State Tax Considerations for International Tax Reform

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July 30, 2014 - 11:53 AM EDT
Access to Public Records Isn’t a Fundamental Right – But It Should Be
by Cara Griffith
Arkansas bills its Freedom of Information Act as “one of the most comprehensive and strongest open-records and open-meetings laws in the United States.” One would think that if that were true, the state would provide out-of-state journalists with the same information it provides in-state journalists.
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All blog posts by Cara Griffith
July 30, 2014 - 9:14 AM EDT
Lawyers Whining About Taxes
by David Brunori
Republican Bruce Rauner is challenging Illinois Gov. Pat Quinn (D) in this fall's gubernatorial election. One of Rauner’s big ideas is tax reform. In a nutshell, he wants to cut personal income taxes, freeze property taxes, and expand the sales tax to cover 31 services -- including those provided by lawyers.
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July 29, 2014 - 8:01 AM EDT
Hedge Fund 'Basket' Options and the Second Hundred Years’ War
by Jeremy Scott
As illustrated in a letter by Henry Morgenthau in 1937, very little has changed in the fight between taxpayers trying to minimize their tax burdens and a government trying to protect the tax base.
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All blog posts by Jeremy Scott
July 28, 2014 - 12:47 PM EDT
A Bipartisan Approach to Stopping Corporate Expatriations
by Martin A. Sullivan
In the past, Democrats and Republicans have supported proposals to prevent corporations that invert from stripping profits out of the United States. There is good reason to believe that bipartisanship on this issue will continue to prevail.
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All blog posts by Martin A. Sullivan
July 25, 2014 - 11:10 AM EDT
The Corporate Income Tax Will Never Be ‘Fixed.’ And That’s OK.
by Joseph J. Thorndike
It’s popular, in some circles, to suggest eliminating the corporate income tax. Usually, the argument flows from worries about American competitiveness. Eliminate the corporate tax, and corporations around the world will flock to our shores.
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All blog posts by Joseph J. Thorndike
July 24, 2014 - 12:32 PM EDT
Inversion Diversion
by Christopher Bergin
There’s a lot more wrong with the tax system than corporate inversions. But that’s not the point. With all that’s going on in the world, when President Obama jumps on the anti-inversion bandwagon, it will give the official seal of approval to inversions as this summer’s red herring.
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All blog posts by Christopher Bergin
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

For Thursday, July 31, 2014

Congress May Never Be Satisfied by IRS Probes, Koskinen Says

Tax Analysts Exclusive: Conversations: John Koskinen

IRS Should Get Out of Politics, Lawmakers and Panelists Say

Treasury Fixes Glitch in Final Small Shareholder Regs

District Judge, U.S. Attorney Weigh In on Sentencing Factors

Estate Tax Repeal May Be on Lawmakers' Fall Agenda

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, July 31, 2014

MTC Adopts Model Rewrite of UDITPA

Former JCT Chief of Staff Urges States to Adopt Worldwide Combination

Maryland Files U.S. Supreme Court Merits Brief in Wynne

Illinois Ballot Question to Poll Voters on Millionaire's Tax

New York Clampdown on Tax Return Preparers Nets 40 Suspensions

Poll Shows Majority of Likely Texas Voters Oppose Federal Online Sales Tax Law

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, July 31, 2014

U.S. Senate Defeats Bring Jobs Home Act on Procedural Vote

Russia Clarifies Taxation of Company's Interest Payment to U.K. Individual

Lower House of Czech Parliament Approves Reduced VAT Rate

Thailand's Military Junta Retains Reduced VAT Rate for Another Year

Switzerland-U.S. Social Security Agreement to Enter Into Force August 1

Guernsey-Poland Tax Treaty to Enter Into Force October 1

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 28, 2014
Does the Belgian Fairness Tax Conform With EU Law?
by Eric Ntini Kasoko
This article is one of the winning entries in Tax Analysts' inaugural student writing competition.

July 28, 2014
Mr. Secretary, Take the Tax Juice Out of Corporate Expatriations
by Stephen E. Shay
In this article, Shay describes the principal tax benefits companies seek from expatriating, and he outlines regulatory actions that can be taken without legislative action to materially reduce the tax incentive to expatriate.

July 28, 2014
Economic Analysis: Lessons From the Last War on Inversions
by Martin A. Sullivan
In an economic analysis that first appeared in Tax Notes on May 27, 2014, Martin A. Sullivan looks at the history of anti-inversion legislation in Congress, starting with Democratic efforts in 2002 and culminating in the enactment of section 7874 in 2004.

July 24, 2014
Sales-Factor Apportionment of Profits to Broaden the Tax Base
by Michael Udell and Aditi Vashist
Michael Udell and Aditi Vashist argue that a single-sales-factor apportionment of global profits could redefine the corporate income tax base and address some of the challenges of the current corporate income tax.

July 14, 2014
Small Organizations Seeking Charitable Status Can Use Short Form
by Fred Stokeld
Small organizations seeking tax-exempt status as charitable entities can now use a shorter, simpler application introduced by the IRS July 1, although some practitioners who raised questions when the IRS released the draft form in spring remain concerned.

July 14, 2014
Blame It on the ROO: Form 1023-EZ and Decline of EO Determinations
by Brad Bedingfield
With the development of streamlined procedures for processing applications for tax-exempt status, including the new Form 1023-EZ, the IRS EO division appears to be moving toward a self-certification system. The success of that strategy will depend largely on how well the IRS can strengthen its examination programs, including its Review of Operations Unit, also known as the "ROO."

July 14, 2014
Streamlined Exemption Application Could Pose Compliance Problems
by Fred Stokeld
The IRS has released a draft of a simplified exemption application for charities in an apparent effort to reduce burdens on smaller organizations, but some attorneys worry it could make it more difficult to get charities to comply with the tax laws.

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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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