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September 22, 2014 - 3:19 PM EDT
Should We Give Up On Reagan Style Tax Reform?
by Martin A. Sullivan
The landmark 1986 Tax Reform Act is an inspiration to all would-be tax reformers. But reforms following that basic framework have gotten nowhere in Congress.
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All blog posts by Martin A. Sullivan
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
September 18, 2014 - 9:11 AM EDT
Should We Tax Away Huge Fortunes?
by Joseph J. Thorndike
Sen. Bernard Sanders wants to rein in the runaway billionaires. In a recent piece for The Huffington Post, the Vermont independent (and apparent presidential candidate) made the case for a progressive estate tax.
[Read More]  (3 comments)

All blog posts by Joseph J. Thorndike
September 17, 2014 - 3:52 PM EDT
Single Sales Factor May Be Inevitable, but Is It Fair?
by Cara Griffith
The rise of single sales factor apportionment is interesting. But if state officials are truly concerned about making their state more attractive to businesses, perhaps they should consider retaining (or returning to) the three-factor apportionment method and focus on a less burdensome corporate tax system.
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All blog posts by Cara Griffith
September 17, 2014 - 12:26 PM EDT
Fairness and the Reality of State Tax Systems
by David Brunori
WalletHub conducted a survey that found most people think state and local tax systems are unfair -- but are they?
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All blog posts by David Brunori
September 11, 2014 - 1:24 PM EDT
The Church of Corporate Inversions
by Christopher Bergin
I never thought I’d miss stories about Lois Lerner. But if we are going to talk about fairness in our tax system and raising enough revenue to support the people’s government, dealing with the increasingly dysfunctional IRS is just one of the problems we face that are far more important than corporate inversions.
[Read More]  (10 comments)

All blog posts by Christopher Bergin
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
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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All blog posts by Clint Stretch

Today's News

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Federal Tax News from

For Tuesday, September 23, 2014

Treasury Takes Action Against Inversions

News Analysis: Market Bets Against Retroactive Anti-Inversion Legislation

'Imposter' Scams Get Headlines, but SIRF Brings in the Big Bucks

Taxwriters Say IRS Must Tackle Identity Theft Refund Fraud

Lerner Taking Heat for Talking to Journalist but Not Congress

G-20 Lauds BEPS Progress, Plans Automatic Information Exchange

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 Tuesday, September 23, 2014

Practitioners Highlight State Guidance on Taxability of Cloud Computing

Taxpayers in Wynne File Brief With U.S. Supreme Court

Governing Board Compliance Review Finds Problems With 12 States

Nevada Supreme Court Upholds Fraud Claim, Rejects Punitive Damages in Hyatt

Ohio Approves Incentives for Amazon Data Center

New Hampshire GOP Gubernatorial Nominee Takes Anti-Tax 'Pledge 2.0'

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 Tuesday, September 23, 2014

ABA Meeting: More Guidance Coming on Modified OVDP and Streamlined Filing

EU Urges Nonresident Digital Service Suppliers to Prepare for VAT Changes

ABA Meeting: Additional Guidance on FATCA Form Instructions Coming

ABA Meeting: Practitioners Warn of 'Accidental Inversions'

Amended Tax Statutes Must Be Prospective, Indian Supreme Court Holds

New Croatia-Luxembourg Tax Treaty to Benefit Investment Fund Industry

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

September 22, 2014
Professor Shay Got It Right: Treasury Can Slow Inversions
by Steven M. Rosenthal
In a recent Tax Notes article, Shay argued that Treasury could write regulations to reduce the tax incentives for U.S. corporations to expatriate. Rosenthal agrees with Shay and analyzes the legal support for regulations under section 385.

September 12, 2014
40 Years in SALT: An Interview With Art Rosen
by Doug Sheppard
This edition features an interview with SALT luminary Art Rosen of McDermott Will & Emery, who is celebrating his 40th year in state and local tax. Though perhaps best known in recent years for his advocacy on federal business activity tax legislation, not to mention electronic commerce, Rosen has also racked up a long list of other accomplishments, some of which are touched on here.

September 10, 2014
News Analysis: Will New Anti-Inversion Measures Save Allergan?
by Ajay Gupta
In its struggle to fend off a $53 billion hostile takeover bid by Canada's Valeant Pharmaceuticals, California-based Botox maker Allergan Inc. is marshaling all available defenses, including reaching out to officials in the Obama administration, but it is uncertain whether additional anti-inversion measures will help its cause.

September 10, 2014
News Analysis: Grossing Up an Inversion Tax
by Ajay Gupta
Medtronic Inc. will pay $63 million to insulate its executive officers and directors from the consequences of an excise tax that will be triggered on completion of a transaction announced June 15 in which the company will merge with Covidien PLC and concurrently invert to Ireland.

September 5, 2014
Kentucky Judge Orders DOR to Release Administrative Rulings
by Jennifer Carr
A Kentucky circuit court judge has ordered the Department of Revenue to release redacted copies of its final rulings under the state's Open Records Act.

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.

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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.

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

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