Tax Executive

Issue Number

Latest documents

• Expect More Civil Tax Penalties: So, Now What? How to prepare for and defend against the more frequent penalties.
• TEI Comments on Possible Changes to GST/HST Joint Venture Election.
• Deconstructing MAP and APA: Increased demand, new requirements to engage with IRS Examination, and efforts to come to terms with untested provisions of the TCJA have stretched APMA resources.
• TEI Files Amicus Brief on the Merits With the Louisiana Supreme Court in the Jefferson Parish v. Wal-Mart.com USA Case.
• Alisa Margolis.
• Korean Versus U.S. Tax Controversy Practice.
• TEI Proposes Changes to British Columbia's Provincial Sales Tax as Part of Annual Budget Process.
• Claiming a Foreign Tax Credit: How Exhausted Do You Really Have to Be? Missteps by taxpayers in this area can be costly and result in avoidable double taxation.
• Shirley Chin.
• TEI at 75: Recognizing the Individuals, Departments, and Tax Systems We Serve Around the World.

Featured documents

• TEI comments on BEPS Action 7: preventing the artificial avoidance of PE status.
• Diversity and Inclusion in the Tax Space: A panel offers compelling perspectives on this important issue.
• State tax matters for foreign corporations.
• European Union state aid investigations.
• OECD: interpretation and application of article 5 (permanent establishment) of the OECD Model Tax Convention.
• Draft OECD Commentary on the International VAT/GST Neutrality Guidelines.
• TEI comments on OECD transfer pricing documentation and CbC reporting draft: February 22, 2014.
• Congratulates 2018 TEI EMEA Chapter Award Winner.
• TEI comments on section 385 proposed regulations allowing IRS to recharacterize related-party debt to equity.
• A new argument for contesting IRS audit determinations: the failure to satisfy the Administrative Procedures Act.