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May 4, 2016 - 8:53 AM EDT
When Social Politics and Tax Policies Mix
by David Brunori
Recent events in Tennessee illustrate the danger of mixing social politics and tax policies. Sometimes it gets, well, ugly.
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All blog posts by David Brunori
May 3, 2016 - 8:25 AM EDT
Luxembourg Is Prosecuting the Wrong People
by Stuart Gibson
Because of the LuxLeaks scandal, the world knows that Luxembourg granted secret tax rulings to about 340 multinational clients of global accounting firm PwC. The leaks caused Europe to revamp its entire tax ruling regime, increasing transparency accordingly.
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All blog posts by Stuart Gibson
May 2, 2016 - 12:06 PM EDT
The Least Important Part of Corporate Tax Reform Might Be the Rate
by Jeremy Scott
There is growing pressure around the world for major changes to corporate tax policy. The OECD's base erosion and profit-shifting project, and the pressures that drove the G-20 to push for action in the first place, is forcing governments to reexamine everything from transfer pricing to tax enforcement. But in the United States, the BEPS project seems to have only motivated lawmakers to moan about foreign countries targeting U.S. multinationals, leading to calls for the United States to address its high corporate tax rate.
[Read More]  (4 comments)

All blog posts by Jeremy Scott
April 29, 2016 - 10:44 AM EDT
The Only Thing Certain in Life Is Death —Taxes, Not So Much
by Joseph J. Thorndike
Since 1960, Congress has enacted 66 major tax laws. At more than one major law per year, that makes for a pretty good clip – and a lot of uncertainty.
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All blog posts by Joseph J. Thorndike
April 28, 2016 - 11:31 AM EDT
The Question of Apportionability Has No Easy Answer
by Cara Griffith
Few terms in state and local tax are more of a misnomer than “nonbusiness income.” It’s as if nonbusiness income would have no relationship to a business. In reality, though, nonbusiness income is part of a business’s total income; it is simply not apportionable income. Thankfully, many states and the Multistate Tax Compact now refer to business income as apportionable income and nonbusiness income as non-apportionable income. While that provides some clarity, the underlying definitions – and how states apply them – leave much to be desired.
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All blog posts by Cara Griffith
April 12, 2016 - 1:27 PM EDT
Snitching on Your Friends’ Offshore Accounts Might Yield Only Enemies, Not Rewards
by Ajay Gupta
In amending the whistleblower statute and establishing a mandatory award in 2006, Congress evidently sought to provide greater incentives for whistleblowers by promising them more certain payments. But the statutory text does not seem to have anticipated FBAR penalties. That, combined with the subsequent delegation of administering the FBAR regime to the IRS, means that whistleblower awards largely continue to remain acts of administrative grace.
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All blog posts by Ajay Gupta
March 17, 2016 - 11:31 AM EDT
Beware the Slayer of Tax Reform Fantasy
by Robert Goulder
Bodacious fantasy was in ample supply on Capitol Hill earlier this month, at a House Ways and Means Committee hearing on corporate tax reform. As important as tax reform is, we really don’t need further congressional hearings on it. Talk therapy won’t help. Everyone in Washington already knows what grown-up tax reform will look like. It looks like the Dave Camp bill.
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All blog posts by Robert Goulder
September 21, 2015 - 9:21 AM EDT
Donald Buffett?
by Martin A. Sullivan
Two outspoken billionaires at opposite ends of the political spectrum reach the same conclusion.
[Read More]  (1 comment)

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]  (16 comments)

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.
[Read More]  (1 comment)

All blog posts by Mindy Herzfeld

Today's News

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Federal Tax News from

For Friday, May 6, 2016

Government Money Market Funds Permitted in Variable Annuities

Practitioners Praise Latest 'Begin Construction' Guidance

IRS Initiating Some Audits by Phone, Iowa Preparers Tell Olson

Certified PEO Regs Balance Immediate Needs and Future Concerns

Foundations Revealed in Panama Papers Unlikely to Be U.S. EOs

Should Political Nonprofits Disclose More Frequently?

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 Friday, May 6, 2016

Progressive Income Tax Bill Would Lead to Job and Revenue Losses, Illinois DOR Says

California Pot Initiative Set for November Ballot; Vermont Legalization Effort Fails

Missouri High Court Rules Against Krispy Kreme in Sales Tax Dispute

California Governor Vetoes Bill to Allow Local Tobacco Taxes

Connecticut Postpones Budget Vote Following 'Alarming' Revenue Estimates

Arizona Legislature Approves Budget With Bonus Depreciation Increase

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 Friday, May 6, 2016

Perrin Won't Be in Court for LuxLeaks Verdict

No 'Legitimate Expectations' in Excess Profit State Aid Case, Commission Says

U.S. Telecom's Indian Subsidiary Not a PE, Court Holds

Indian Lower House of Parliament Passes Amended Finance Bill

Parliamentary Committee Downplays Australian Tax Office's Concern Over Scrutiny

Ukraine Explains Taxation of Cross-Border Worker's Income Under Treaty With Russia

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 25, 2016
Deltour Faces Trial in Luxembourg Without EU or French Support
by Teri Sprackland
LuxLeaks whistleblower Antoine Deltour returns to Luxembourg April 26 to stand trial in Judiciary City for the theft of the PwC documents behind the scandal.

April 25, 2016
2016 Outstanding Women in Tax
Tax Analysts honors 10 outstanding women who have made positive contributions to the tax community.

April 19, 2016
Renacci Seeks to Pass Entire ID Theft Bill
by Kat Lucero
In an interview with Tax Analysts' Kat Lucero, House Ways and Means Committee member James B. Renacci, R-Ohio, explains his reasons for introducing legislation to combat tax-related identity theft, including his personal experience.

April 13, 2016
Publicly Available Offers in Compromise Showed SSNs, TIGTA Says
by Luca Gattoni-Celli
IRS employees ineffectively redacted taxpayer information, including Social Security numbers, attached to accepted offers in compromise, which by law the public may review for one year, the Treasury Inspector General for Tax Administration said in an audit released April 12.

April 7, 2016
News Analysis: The European Greens and IKEA: The €1 Billion Question
by Ryan Finley
In news analysis, Ryan Finley examines the European Parliament Greens/European Free Alliance report on tax avoidance by IKEA, noting that given its political impact, the methods and assumptions used to calculate the €1 billion EU revenue loss estimate warrant careful examination.

April 1, 2016
Pro Bono Clinic Days Offer New Option to Help Pro Se Petitioners
by Nathan J. Richman
A Maryland pro bono clinic day program could change how taxpayers seek help to navigate the Tax Court.

April 1, 2016
Tax Humor: April Fools' Day Images
In honor of April Fools' Day, Tax Notes looks at prominent tax wonks' celebrity doppelgangers and envisions potential changes to the IRS building under the leading presidential contenders.

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.

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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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Watch the video of our conference on the taxpayer bill of rights.

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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.

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