Tax Analysts®Tax Analysts®

My Subscriptions:
Tax Transparency:
The Good, The Bad, and The Future

Please join us for a panel discussion on whether the recent controversy about the IRS and transparency is causing public distrust in the agency. Is the IRS being wrongfully stoned by its critics or are its leaders stonewalling?

Learn more and register here.

Publications and Tools

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.

Learn More

The Tax Analysts Story

Watch our video and learn about who we are.

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.

Learn More

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.

Learn More

Preview Page

Blog

August 27, 2015 - 8:32 AM EDT
When it Comes to Taxes, Americans Are of Two Minds – or Three, or Five or Eight
by Joseph J. Thorndike
I took a look at recent polls on tax policy – and discovered a nation of Donald Trumps.
[Read More]  (2 comments)

All blog posts by Joseph J. Thorndike
August 26, 2015 - 8:36 AM EDT
Why Exactly Are We Taxing Guns?
by David Brunori
Earlier this month, the Seattle City Council enacted an unusual excise tax on guns and ammunition. I say unusual because attempts to regulate firearms through taxation are usually taken up by the federal or state governments. The Seattle council passed a measure that imposes a $25 tax on firearms and a 5-cent-per-round tax on ammunition. Those are pretty steep levies.
[Read More]  (2 comments)

All blog posts by David Brunori
August 17, 2015 - 12:43 PM EDT
Lessig Is Probably Wrong About Extenders
by Jeremy Scott
Does the quest for campaign financing really explain why Congress can't ever seem to make progress on permanent tax extenders?
[Read More]  (2 comments)

All blog posts by Jeremy Scott
August 7, 2015 - 9:20 AM EDT
A Look at Information Sharing Agreements Between the IRS and States
by Cara Griffith
It took nearly a year, but on July 20 the IRS produced over 1,200 pages of documents, including 88 information sharing agreements.
[Read More]

All blog posts by Cara Griffith
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."
[Read More]

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.
[Read More]  (6 comments)

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.
[Read More]

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.
[Read More]

All blog posts by Mindy Herzfeld

Today's News

Preview Page

Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Saturday, August 29, 2015

News Analysis: A Peek at Donald Trump's Tax Planning

Tax History: Is Donald Trump a Tax Populist? Maybe, but Just Barely

Tax Analysts Exclusive: Conversations: Cathleen M. Koch

Tax Staffers to Know This Fall: Gierach, Casey

Candidates Short on How to Pay for Tax Cuts

EO Sector Must Guard Reputation in Difficult Environment

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.
Preview Page

State Tax News from TaxAnalysts.com

STATE HEADLINES
For Saturday, August 29, 2015

D.C. Tax Office Sees No Controversy About Havens List; Practitioners Disagree

California Auditor to Review Corporate Tax Subsidies

Sixth Circuit Remands 4-R Act Case in Light of CSX Decision

Federal Court Says TIA Bars Jurisdiction in Foreign Commerce Clause Case

Governing Board Committee Nominates 2016 Slate of Officers and Directors

Study Says Recent Changes in Ohio Code Favor the Wealthy

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.
Preview Page

International Tax News from TaxAnalysts.com

INTERNATIONAL HEADLINES
For Saturday, August 29, 2015

News Analysis: Will Google's Alphabet Stock Become Tracking Stock?

China Aims Tax Breaks at Small Businesses to Bolster Economy

Proof of Mauritius Tax Residency Enough to Claim Treaty Benefits, Indian High Court Says

Attempt to Revive Brazilian Bank Transaction Tax Faces Long Odds

KPMG Report Blames Tax Evasion Crackdown for Swiss Bank M&A Slowdown

Ukraine Clarifies Income Determination in Transfer Pricing Matters

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.
Preview Page

Featured News

August 17, 2015
Possible White House Candidate Blasts Temporary Tax Incentives
by Paul C. Barton
Lawrence Lessig, another possible Democratic candidate in the 2016 presidential race, says the year-to-year drama in Congress over the fate of the tax extenders, especially the research credit, explains much about what's wrong with American government and politics.

August 10, 2015
Bush Remarks Reassure Norquist; Trump Tries to Pay Little Tax
by William Hoffman and Kat Lucero
Donald Trump claims to be the first candidate in U.S. history to openly say that he tries to pay as little tax as possible.

August 3, 2015
It's Time to Reform Escheatment of Mutual Fund Shares
by Daniel Whipple
Daniel Whipple is a graduate of George Washington University Law School. He is planning to work at a financial services firm in Orange County, California, and will be pursuing an LLM through New York University's Executive Program. This is the first in a series of student papers on state and local tax issues.

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.

All Featured News

Video Channel

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.

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.

Tax Analysts TV

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

Featured News
Subscribers

Sign in now to see the latest headlines and updates

Not a Subscriber?

Learn more about our Publications and Tools

Request Information

Not a Subscriber?

Contact a representative at

800-955-3444

Monday through Friday, 8:30 AM to 5:30 PM (ET)
Request information

Subscribe to Our Publications and Tools


Tax News and Analysis

Daily and weekly news available online and in print.

Expert3
Our top-selling package bundles the three online daily publications that tax experts at the world’s leading firms rely on: Tax Notes Today, State Tax Today, and Worldwide Tax Daily.

Federal
Covering all federal tax laws and regulations, Tax Notes and Tax Notes Today keep you up to date with the most thorough news and commentary service available.

State
With state-by-state coverage of the latest tax laws and regulations, State Tax Notes and State Tax Today offer in-depth articles, insightful commentary, and more.

International
News and analysis reported by correspondents in more than 180 nations in Tax Notes International and Worldwide Tax Daily.

Exempt Organizations
In-depth nonprofit tax news and information you won’t find anywhere else but Exempt Organization Tax Review.

Insurance
Comprehensive coverage of the latest developments in insurance taxation in Insurance Tax Review.


Request information or contact a representative: 800-955-3444, Monday through Friday, 8:30 AM to 5:30 PM (ET)

Research Tools

Comprehensive searchable archives

Federal
A vast collection of source documents in two federal reference libraries: the Federal Research Library (online) and the One Disc Premium (DVD).

International
Side-by-side comparisons of in-force income tax treaties plus analysis, withholding rate tables, and more in Worldwide Tax Treaties.

The Tax Directory
The most complete and accurate source of information on corporate and government tax professionals available today — an up-to-date register of more than 20,000 individuals and firms.