Tax Executive

Issue Number

Latest documents

• TEI at 75: Recognizing the Individuals, Departments, and Tax Systems We Serve Around the World.
• Alisa Margolis.
• Shirley Chin.
• 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.
• When the IRS Says It'll 'Meet You in Paris': Recent Trends & Developments in Outbound U.S. Exchange-of-Information Techniques; The FATCA rollout and other automatic EOI procedures mean that the IRS now has much more access to international tax information about U.S. taxpayers.
• 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.
• Understanding and Managing Privileges in Today's Interconnected World: A complicated web of communications in a global world presents real-world challenges.
• Expect More Civil Tax Penalties: So, Now What? How to prepare for and defend against the more frequent penalties.
• TEI Proposes Changes to British Columbia's Provincial Sales Tax as Part of Annual Budget Process.
• TEI Files Amicus Brief on the Merits With the Louisiana Supreme Court in the Jefferson Parish v. Wal-Mart.com USA Case.

Featured documents

• TEI comments on BEPS Action 7: preventing the artificial avoidance of PE status.
• State tax matters for foreign corporations.
• European Union state aid investigations.
• TEI comments on OECD transfer pricing documentation and CbC reporting draft: February 22, 2014.
• Draft OECD Commentary on the International VAT/GST Neutrality Guidelines.
• OECD: interpretation and application of article 5 (permanent establishment) of the OECD Model Tax Convention.
• State aid: what it is, and how it may affect multinationals and tax departments; European Commission's actions against member states bear close scrutiny.
• Why Wayfair Won't Matter: Supreme Court case raises 'substantial nexus' controversy in Internet age, capturing attention of tax specialists - and the public.
• TEI submits comments on section 987 regulations.
• TEI comments on section 385 proposed regulations allowing IRS to recharacterize related-party debt to equity.