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Articles
1-73 out of 73 article(s)
| Title |
Author |
Type |
Date |
Words |
| Company Residence: Laerstate BV v HMRC. |
Summers, Mark |
Case overview |
Nov 25, 2009 |
1185 |
| Rebasing Elections For Non-UK Resident Trusts. |
Summers, Mark |
|
Nov 25, 2009 |
649 |
| UK Tax Residence Latest Developments. |
Feingold, Daniel |
|
Nov 20, 2009 |
966 |
| New York eliminates temporary stay residency exception. |
Weintraub, Sanford |
|
Oct 1, 2009 |
1273 |
| Captive domiciles. |
|
|
Mar 1, 2009 |
2062 |
| Requirements for the creation of permanent establishment in Germany. |
Urbahns, Rudiger |
|
Feb 1, 2009 |
669 |
| Adapting to the United Kingdom's new remittance basis rules. |
Whittall, Robert E. |
|
Aug 1, 2008 |
2407 |
| Finding The Right Home. |
|
|
Jul 1, 2008 |
2841 |
| Connecticut is taken 'captive'. |
Carr, Sean P. |
Brief article |
Jul 1, 2008 |
170 |
| Offshore Bonds - Panacea Or Pie In The Sky? |
|
|
May 6, 2008 |
811 |
| A coherent policy proposal for U.S. residence-based taxation of individuals. |
Blum, Cynthia; Singer, Paula N. |
|
May 1, 2008 |
19559 |
| The effect of residency in international estate planning. |
Jones, Paula M. |
|
Sep 1, 2006 |
4503 |
| State tax residency issues. |
McGowan, Jeffrey M. |
|
Dec 1, 2004 |
2738 |
| TEI comments on OECD attribution of profits draft: October 12, 2004. |
|
|
Nov 1, 2004 |
5172 |
| TEI comments on revised GST/HST policy statement P-208R: permanent establishment: October 26, 2004. |
|
|
Nov 1, 2004 |
798 |
| Louisiana nexus developments. |
Amitay, Sharlene |
|
Jun 1, 2004 |
883 |
| State taxation of professional athletes and entertainers. |
Lazaar, Ari |
|
Feb 1, 2004 |
1000 |
| Comments on definition of permanent establishment in the OECD Model Tax Convention: October 17, 2003. |
|
|
Nov 1, 2003 |
4279 |
| In Touch With Tax. |
Kehinde, Bo |
Brief Article |
Oct 28, 2003 |
337 |
| Congress's end game of catching wealthy expatriators. |
Madden, David |
|
Jun 1, 2003 |
988 |
| 254. Domicile and Centre of Vital Interests. |
Ribbrock, Martin |
|
May 27, 2002 |
712 |
| Leaving On A Jet Plane. |
|
Column |
May 23, 2002 |
3448 |
| Canadian residents residing in the U.S. were liable for Canadian tax. |
Zink, William |
|
Feb 1, 2001 |
851 |
| State developments in intangible property. |
Huizenga, David L. |
|
Jun 1, 2000 |
1029 |
| When does e-commerce create a PE? |
Pedersen, Robert C. |
|
May 1, 2000 |
1928 |
| Michigan's RAB 98-1: the implementation phase. |
Schamberger, Steve |
|
Apr 1, 2000 |
1281 |
| Final regs. for trust status as foreign or domestic. |
Dumont, Robert |
|
Mar 1, 2000 |
785 |
| Canadian taxpayer's residency questioned based on "center of vital interest". |
Zink, Bill |
|
Feb 1, 2000 |
784 |
| Brief of Tax Executives Institute, Inc. as amicus curie in support of petitioner. |
|
|
Nov 1, 1999 |
6342 |
| Foreign corporation as qualified resident. |
Weiss, Jeffrey A. |
|
Nov 1, 1999 |
551 |
| Creating nexus in another state. |
Delong, Thomas |
|
Oct 1, 1999 |
538 |
| Nexus for state corporate income tax. |
Delong, Thomas |
|
Oct 1, 1999 |
951 |
| Nexus for state sales and use tax. |
Delong, Thomas |
|
Oct 1, 1999 |
645 |
| What's next in South Central Bell? |
Griffen, Richard H. |
|
Sep 1, 1999 |
1003 |
| California interest-offset rule is discriminatory and should be struck down, TEI urges Supreme Court. |
|
Brief Article |
Jul 1, 1999 |
592 |
| Hunt-Wesson, Inc. Petitioner, v. Franchise Tax Board, Respondent. |
|
Brief Article |
Jul 1, 1999 |
4673 |
| State tax nexus. |
Samans, James A. |
|
Jun 1, 1999 |
2266 |
| The distinction between business and nonbusiness income. |
Huizenga, David L. |
|
May 1, 1999 |
1333 |
| Nexus for non-net-income-based taxes. |
Young, Helen |
|
Apr 1, 1999 |
2750 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Mar 1, 1999 |
10286 |
| Michigan eliminates "throwback rule" and provides for voluntary disclosure. |
Kisscorni, Edward S. |
|
Sep 1, 1998 |
2016 |
| P.L. 86-272 protections six years after Wrigley. |
Griffen, Richard H. |
|
Sep 1, 1998 |
1300 |
| Application of sec. 1503(d) to separate units of S corporations. |
Dubert, Carl A. |
|
Jul 1, 1997 |
730 |
| State interpretations of P.L. 86-272 overturned in recent decisions. |
Todd, Glenn D. |
|
Jun 1, 1997 |
654 |
| The Internet attacks tax borders. |
|
|
Apr 1, 1997 |
463 |
| The single sales factor - a new trend? |
Esstman, Donald L. |
|
Sep 1, 1996 |
784 |
| Physical presence can be established due to in-state deliveries. |
Esstman, Donald L. |
|
Sep 1, 1996 |
674 |
| An exegesis of the Multistate Tax Commission nexus guideline: the physical presence requirement. |
Gibson, Rick J. |
|
Jul 1, 1996 |
6458 |
| Minutes of TEI-MTC liaison meeting. |
|
Panel Discussion |
Jul 1, 1996 |
4180 |
| State support for MTC's aggressive positions wanes. |
Evans, Marianne |
|
Jun 1, 1996 |
1056 |
| States enamored with deceptively attractive "Geoffrey nexus" position. |
Lippman, Michael H. |
|
Jun 1, 1996 |
2048 |
| U.K. tax residence. |
Dicker, Adrian J.W. |
Brief Article |
May 1, 1996 |
252 |
| New federal law restricts state taxation of nonresidents' pensions. |
Janicki, Michael |
|
May 1, 1996 |
275 |
| Current developments. |
Mathews, R. Kelly |
|
May 1, 1996 |
4174 |
| Chewing gum and giraffes. |
Seibert, John |
|
May 1, 1996 |
2110 |
| Lack of Guidance on When a State Can Tax Tops List of Financial Executives' Tax Concerns; KPMG Survey Finds Nexus at Heart of a Growing Debate. |
|
|
Apr 9, 1996 |
780 |
| Current developments. |
Mathews, R. Kelly |
|
Apr 1, 1996 |
6161 |
| Federal legislation on state taxation of nonresident pension income. |
|
|
Jan 1, 1996 |
4784 |
| Factors in establishing a new domicile. |
Hagendorf, Wayne A. |
|
Dec 1, 1995 |
407 |
| Proposed New Jersey nexus regulations. |
|
|
Nov 1, 1995 |
1137 |
| Gift and estate taxation: noncitizen spouse issues. |
Doiron, Daniel P. |
|
Aug 1, 1995 |
1021 |
| States look to tax cyberspace. |
Wagenbrenner, Anne |
Brief Article |
Aug 1, 1995 |
373 |
| Business/nonbusiness income distinction subject to challenge. |
Evans, Marianne |
|
Jun 1, 1995 |
1204 |
| Nexus through the presence of intangibles. |
Dennen, Sylvia |
|
Jul 1, 1994 |
698 |
| Residency under the new U.S.-Mexico treaty. |
Dominguez, Daniel |
|
May 1, 1994 |
1224 |
| Employee relocation: tax issues of moving. |
Holland, Michael L. |
|
May 1, 1994 |
5187 |
| Automatic two-month extension to file return for those with tax homes outside the United States and Puerto Rico. |
Yip, Patrick |
|
Mar 1, 1994 |
525 |
| Home is where the heart is. |
Fiore, Nicholas J. |
|
Oct 1, 1993 |
697 |
| Personal residence as charitable contribution. |
Grunkemeyer, Mike |
Brief Article |
Mar 1, 1993 |
327 |
| Qualified personal residence trusts. |
Fiore, Nicholas J. |
|
Jun 1, 1992 |
795 |
| Maximizing the interest expense deduction on a self-constructed residence. |
Forrest, Bart |
|
Mar 1, 1992 |
762 |
| Bona fide resident status for the earned income exclusion is now available to foreign nationals under certain U.S. treaties. |
Evans, Ginger G. |
|
Feb 1, 1992 |
684 |
| Sourcing income from stock and corporate debt: a current perspective. |
Peters, Jeffrey S. |
|
Jan 1, 1992 |
3511 |
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