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Title Author Type Date Words
10 IPAs non-compliant with reporting rules. Jun 21, 2022 537
EO issued approving first SIPP. May 24, 2022 712
Let the 'Sulongs' continue! Apr 4, 2022 589
New Finance Act To Create Incentives For Real Estate Investors - Experts. Mar 3, 2022 924
What we would miss if PIFITA is not passed. Jan 11, 2022 807
DOE to accelerate development of renewable energy. Jan 6, 2022 275
A review of Multistate Tax Commission's statement on how P.L. 86-272 applies to internet sales. Currie, Karen; White, Kara; Bertothy, Rebecca; Grais, Susan Minasian Jan 1, 2022 2274
New Coins on the Block: How Should Cryptocurrency Hard Forks be Taxed? Elman, William Jan 1, 2022 10542
Foreign business bats for 20% CIT for large business. Dec 8, 2021 462
Minimum Taxes on Business Income: Background and Policy Options. Sherlock, Molly F.; Gravelle, Jane G. Report Nov 1, 2021 20252
Government signs decision on special investment incentives. Oct 12, 2021 541
How banks that make SBA loans are taxed on their fees. Marchica, Raymond; Powers, Kevin F. Sep 1, 2021 1877
Schools on the brink. Editorial Jun 13, 2021 792
HCM CityA seeks cashlessA payment for companyA transactions. Jun 8, 2021 291
EDITORIAL - No lifeline for schools. Editorial Jun 7, 2021 383
Where individual, corporate, and passthrough entity taxation meet. Jacobs, Mo Bell; Wlodychak, Steve Jun 1, 2021 4492
Corporate Expatriation, Inversions, and Mergers: Tax Issues. Marples, Donald J.; Gravelle, Jane G. Report Jun 1, 2021 14662
BOI prods Korean EV makers to bet on PHL. May 10, 2021 600
Electronics makers warn of exit on CREATE impact. Apr 28, 2021 421
Why the CREATE Law is a big scam. Apr 24, 2021 689
Taiwan act to curb real estate speculation set for launch on July 1. Apr 7, 2021 223
What CREATE uncertainties? Apr 5, 2021 1233
Is CREATE the answer? Mar 30, 2021 784
Stocks rise on signing of CREATE Act. Mar 29, 2021 265
CREATE brings relief for MSME, labor-DOF chief. Mar 29, 2021 957
Duterte signs CREATE law with vetoed provisions. Mar 26, 2021 373
CREATE: A tale of two kindnesses. Mar 20, 2021 983
A Major Development in Corporate Income Tax: What's New Hampshire v. Massachusetts got to do with it? Hamme, Evan; Simonetti, Marc Mar 1, 2021 1793
CREATE not yet with President Duterte--Dominguez. Feb 18, 2021 535
Swifter economic recovery seen as House ratifies CREATE bicameral report. Feb 3, 2021 634
Senate ratifies bicam report on CREATE bill. Feb 3, 2021 725
CREATE law will help cushion the impact of automation on employment--Villanueva. Feb 3, 2021 328
UPDATE ON CREATE / Bicam lists key features; ratification seen Tuesday. Feb 2, 2021 551
Bicam approves CREATE Act. Feb 1, 2021 465
States' rolling conformity to the Code and CARES Act. Yesnowitz, Jamie C.; Jones, Chuck; Stolly, Lori; Skeehan, Patrick K. Feb 1, 2021 630
Over 50 business groups back passage of CREATE. Jan 15, 2021 674
PSE, PDS urge Congress to approve CREATE bill. Jan 12, 2021 386
House vows to finish CREATE bicam this month. Jan 10, 2021 583
Finance Act: SMEs, Others To Enjoy Pioneer Status Incentive For 6 Years Oyedele. Jan 8, 2021 443
Section 199A Deduction: Economic Effects and Policy Options. Guenther, Gary Report Jan 1, 2021 9949
Tax Planning for Inbound Licenses of IP: What Is Left After Tax Reform? Rubinger, Jeffrey L.; LePree, Summer A. Jan 1, 2021 4401
CREATE Bill's VAT amendments and real property exemptions. Dec 22, 2020 1388
Lawmaker says delayed passage of CREATE bill a huge setback. Dec 17, 2020 649
Senate Passes Buhari's Finance Bill 2020. Dec 15, 2020 478
Why 'CREATE' is worth the wait. Dec 12, 2020 1051
Competitiveness enhancing bill. Dec 11, 2020 1099
Reps Pass New Finance, NSIP Establishment Bills Through First Reading. Dec 9, 2020 446
Championing financial reforms. Dec 8, 2020 709
PCCI wants accelerated CREATE enactment. Dec 8, 2020 841
House leaders urged: Adopt Senate version of CREATE. Dec 7, 2020 568
2020 Finance Bill Scales Second Reading In Senate. Dec 2, 2020 536
QBI deduction: Interaction with various Code provisions. Odom, Michael T. Dec 1, 2020 3188
A Brief Overview of Business Types and Their Tax Treatment. Keightley, Mark P. Report Dec 1, 2020 4167
CREATE passage A major achievement. Dec 1, 2020 1109
CREATE to end investor uncertainty. Nov 29, 2020 927
Better future in sight. Nov 27, 2020 1107
Senate approves CREATE bill. Nov 26, 2020 432
Senate to pass 2 economic stimulus bills, too. Nov 7, 2020 378
Limiting the impact of negative QBI: Understanding the treatment of qualified business losses and the QBI netting rules will help taxpayers with multiple trades or businesses maximize their deduction. Masciantonio, Alex K. Nov 1, 2020 1969
The Tax Treatment and Economics of Net Operating Losses. Keightley, Mark P. Report Oct 1, 2020 6237
To cushion impact of automation, Villanueva wants expansion of CREATE training incentives. Oct 1, 2020 529
CREATE may have a chance in Senate. Sep 29, 2020 682
TEI Files Amicus Brief Seeking Review by the Texas Supreme Court in Sirius XM Radio v. Hegar. Sep 1, 2020 3217
Govt sees cap on stimulus package will plug deficit. Aug 10, 2020 626
COVID-19 Disruption: Challenges for Life Sciences Companies (and Beyond); Cash flow strategies are paramount, then come "postscript" considerations. Majure, Kim; Atkinson, James; Abaci, Luis; Cody, Brian; De Jong, Dan; Bloom, Brett Jul 1, 2020 4406
CREATE bill not a stimulus IBON. Jun 18, 2020 688
Senate vows to approve CREATE Act when session resumes. Jun 5, 2020 805
Chartering vessel to decommission oil and gas wells is ECI: Continental shelf activities are nonexempt under the US-UK treaty, the Tax Court holds. Seo, Richard Jun 1, 2020 1273
The Section 199A Deduction: How It Works and Illustrative Examples. Guenther, Gary Jun 1, 2020 6564
DOF to Senate: Pass new Citira to aid business. May 22, 2020 669
Senate urged to pass Create before June break. May 22, 2020 737
DOF urges Senate to pass CREATE bill. May 21, 2020 537
CIT cut to give firms ?625-B windfall. May 17, 2020 411
Flexible incentives scheme pushed. May 13, 2020 542
'Pass Citira by June 3 to attract investors'. May 13, 2020 818
'Wrong timing' to pass CITIRA as COVID-19 cripples businesses - senators. May 12, 2020 877
Citira for fiscal stimulus. May 11, 2020 1091
OECD Races Toward Completing Final Report on Digital Economy: But two fundamental "pillars" present structural challenges. Tien, Gene; Odintz, Joshua May 1, 2020 4757
Unilateral Taxation of the Digital Economy: The fight is not over yet - it's only beginning. Osborn, Jason; Lebovitz, Michael; Pieron, Astrid May 1, 2020 5139
Diving In: Platform Transactions and the OECD Digital Economy Effort; How the Model Rules address tax considerations related to the gig and sharing economy. Chase, Robb May 1, 2020 2486
The Landmark Tax Legislation's Impact on International Tax: A 2020 perspective. Discussion May 1, 2020 1744
TEI Files Amicus Brief Seeking Review by the U.S. Supreme Court in New Jersey Director of Taxation. May 1, 2020 2667
Are You Ready for DAC6? Mandatory Reporting and Exchange of Cross-Border Tax Arrangements Are Fast Approaching. Silberinq-Meyer, Jessica May 1, 2020 1145
DOF chief: Pass Citira, it's the best stimulus. Apr 29, 2020 920
DOF optimistic of CITIRA passage after Lenten break. Mar 12, 2020 243
DOF concedes Citira OK won't happen before Congress' Lent vacation. Mar 11, 2020 418
PCCI backs Senate's CITIRA version. Mar 10, 2020 378
Business groups throw support for critical Citira. Mar 6, 2020 371
Optimal choice of entity for the QBI deduction. Vermeer, Beth Y.; Greenstein, Brian R.; Persellin, Mark B. Mar 1, 2020 6055
Don't Throw Out New Jersey Throwout Cases: Why? It's really a national issue. Newmark, Mitchell A.; Johnson, Nicole L.; Gibilaro, Eugene J. Mar 1, 2020 3723
TEI Comments on the OECD's 'GloBE' Proposal. Mar 1, 2020 6064
Salceda urges House to adopt of Senate's version of Citira. Feb 27, 2020 289
Cayetano panel endorses Citira for Senate approval. Feb 19, 2020 554
DOF urges passage of CITIRA bill before Congress adjourns. Feb 17, 2020 490
Dominguez still hopeful Congress will pass Citira before Holy Week break. Feb 17, 2020 555
PEZA: Let ecozones keep paying GIE. Jan 27, 2020 722
Palace on alleged water deal collusion: Let law take its course. Jan 9, 2020 679
Understanding the mechanics of FASB ASC Subtopic 740-10. Swenson, Michael C. Jan 1, 2020 2038
TEI Files Comments Regarding the OECD Secretariat's "Unified Approach" to Pillar One. Jan 1, 2020 7508
Beyond Regulatory Compliance: Five Key Questions Tax Analytics Can Help Companies Answer. Curle, David Jan 1, 2020 979
Digital Tax. Kimball, Kathrine; Stas, Sofie; Merck, Su Jan 1, 2020 2808
Decisive Congress needed. Dec 28, 2019 975
TAXING TECH: THE FUTURE OF DIGITAL TAXATION. Faulhaber, Lilian V. Dec 22, 2019 23686
Is it the start of something new? Dec 9, 2019 990
Congress break stalls CITIRA bill passage DOF. Dec 2, 2019 526
Accounting method choice cuts both ways. Kebodeaux, Keith Dec 1, 2019 1551
Reps Pass Finance Bill Through Third Reading. Nov 28, 2019 737
TEI Files Supplemental Comments on Proposed BEAT Regulations. Nov 1, 2019 933
'PHL needs Cha-cha, Citira to be competitive'. Oct 25, 2019 719
Top business groups throw support behind citira bill. Oct 22, 2019 406
Citira 'as is' could lose for PHL vital aerospace MRO. Oct 14, 2019 821
Peza chief, last hurdle to Citira, backs reform. Oct 10, 2019 1335
Relief for ESBT election failure saves S corporation's status: The lapse is ruled an inadvertent termination. McCoon, Mark A. Oct 1, 2019 572
Partnership terminations triggered by a change in form. Owen, Sheila Oct 1, 2019 1375
CITIRAfic financial incentives. Sep 23, 2019 1096
House leader to Senate: Act quickly on economic bills. Sep 23, 2019 496
CRISIS-DRIVEN TAX LAW: THE CASE OF SECTION 382. Choi, Albert H.; Curtis, Quinn; Hayashi, Andrew T. Sep 22, 2019 25469
Leap of faith on Citira bill. Sep 17, 2019 689
CITIRA saga. Sep 16, 2019 1107
House OKs CITIRA bill. Sep 13, 2019 859
Stronger working relationship between the President and the legislators. Aug 27, 2019 852
House panel sends Citira bill to plenary. Aug 15, 2019 722
Constructing the effective tax rate reconciliation and income tax provision disclosure. Nellen, Annette; Evans, Allison L. Aug 1, 2019 4258
The QBI deduction for rental real estate activity. Masciantonio, Alex K. Aug 1, 2019 1328
Oregon's New Commercial Activity Tax. Rosenthal, Corey L.; Hu, Jessie Aug 1, 2019 1414
Duterte urges Congress to pass Trabaho bill. Jul 22, 2019 193
The Proper Role of the Tax Department in an MNE's Intercompany Transaction Framework: The tax department typically houses a company's expertise in transfer pricing and is a major consumer of intercompany transaction details, but its responsibility for nonnative intercompany transaction functions can lead to significant risk and incremental income tax exposure. Goldberg, Richard Cover story Jul 1, 2019 1604
Defining a trade or business for purposes of Sec. 199A. Abdoo, Kate; Kerrigan, John Jul 1, 2019 619
W-2 wages and Sec. 199A. Park, Jin Dong; Zhang, Zhen Jul 1, 2019 1299
The at-risk rules for partnerships. Carney, Vicki R. Jun 1, 2019 1401
Structuring divisive reorganizations. Swenson, Michael C. May 1, 2019 2206
True, Correct, and Complete: On-time Filing of State and Local Tax Returns Without Clear, Consistent, or Practical Guidance; In a GILTI world, taxpayers need to make their way without a compass. Friedman, Jeffrey; Betor, Todd; Hilkin, Michael Cover story May 1, 2019 3092
Nexus: Reports of Its Death Are Clearly Premature; Nexus must still be addressed before taxes can be imposed. McLoughlin, Alysse; Ouinn, Katie May 1, 2019 1840
TEI Submits Comments to the Treasury and IRS Regarding Proposed BEAT Regulations. May 1, 2019 6092
TEI Submits Comments to the OECD Regarding Digitalization of the Economy Consultation. May 1, 2019 8053
Cost-of-Performance Versus Market-Based Sourcing. Yesnowitz, Jamie May 1, 2019 1459
Unrelated Taxable Income and Pensions. Apr 1, 2019 934
Final regulations on Sec. 199A issued. Schreiber, Sally P. Apr 1, 2019 1709
The meaning of qualified W-2 wages under Sec. 199A. Kramer, Andrew J. Apr 1, 2019 732
Documents required under the new transfer pricing law. Mar 28, 2019 513
Current developments in S corporations. Howell-Smith, Laura; Jamison, Robert W., Jr.; Keith, Bryan; Keller, Robert S.; MacDonough, Laura; Mc Mar 1, 2019 5864
The TCJA and state considerations for business. Stanton, Catherine; Jewell, Kenneth; Hoshall, Diana; Clear, Sara Mar 1, 2019 2784
The Graphic Guide to Section 163(j): A visual breakdown of this important aspect of the TCJA. Doyle, Diana S.; Ohlgart, Christopher J.; Weiner, Samuel R. Mar 1, 2019 4170
Moving to the BEAT: Don't look now, but there's a new minimum tax for U.S. corporations. Kaywood, Sam K.; Kelly, Ryan J. Mar 1, 2019 3094
Section 965 Transition Tax: Yes, some issues are likely to persist for years after you've paid the tax. Singer, Jay Mar 1, 2019 2098
TEI Submits Comments to the Treasury and IRS Regarding Proposed GILTI Regulations. Mar 1, 2019 3722
The New Normal for International Tax: Finding the Right Tools to Answer the TCJA's Biggest Challenges. Chung, Don; Lysenko, Jonathan Mar 1, 2019 958
Delayed 'Trabaho' bill fine, but CIT must be cut faster-PCCI. Feb 1, 2019 867
Sec. 199A Prop. regs. shed light on QBI deduction: Here's what practitioners need to know about this important deduction. Witteman, Judith Folse Feb 1, 2019 2993
Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit from a 37.5% deduction. Karnis, Daniel Feb 1, 2019 2541
DISALLOWED DEDUCTIONS FOR QUALIFIED PARKING: Management accountants can use their expertise to help address the complex issues raised by the new tax law for the disallowance of an employer's expense deduction for qualified parking. Roberts, David J. Feb 1, 2019 1068
House panel starts review of business tax changes: Almy defends bill that would bring BPT rate back up to 8.5%. Sanders, Bob Feb 1, 2019 769
Administrative Guidance, Ethical Standards, and Tax Return Positions: In-house tax professionals must traverse a difficult course. Welty, Todd; Yoder, Lowell Cover story Jan 1, 2019 3362
Taxable Nexus: Moving Toward an Economic Approach; Corporate tax professionals might consider OECD approach. Visser, Johan; Hidding, Gerbrand Jan 1, 2019 2244
Developing a TCJA Checklist: International issues, software selection, and involvement of tax technologists all play key roles in a complicated process. Discussion Jan 1, 2019 2399
TEI Submits Comments to the Treasury and IRS Regarding Proposed Regulations Under Section 965. Jan 1, 2019 11953
Statutory employees and the QBI deduction. Dingman, Brian M. Jan 1, 2019 1385
GILTI regime guidance answers many questions. Murillo, Jose; Hillier, Craig; Stenger, Allen; Milner, Martin; Hickman, Megan Jan 1, 2019 8032
Valuing NOL Carryforwards for the Small Cap Biotechnology Subindustry. Beach, Robert Jan 1, 2019 4035
DOF: SMEs support Trabaho bill. Nov 24, 2018 388
TRAIN 2 not Senate priority, says Zubiri. Nov 9, 2018 721
TEI Comments on Canadian Draft Income Tax Legislative Proposals: On September 10, 2018, TEI submitted comments to the Department of Finance Canada concerning two of the draft income tax legislative proposals that were released for public consultation on July 27, 2018. TEI's comments, reprinted below, were prepared by a cross-industry working group of Canadian Income Tax Committee members under the leadership of Sue Wooles and Rob Dhindsa. Nov 1, 2018 2196
The new QBI deduction is finally clearer. Nitti, Tony Nov 1, 2018 1341
House panel OKs bill establishing fiscal regime for mining industry. Oct 8, 2018 429
Qualified joint ventures for spouses. Sell, Kevin R. Oct 1, 2018 666
20% Qualified business income deduction regs. proposed: 'Reliance' regs., other guidance cover many questions about the TCJA's 20% deduction for noncorporate entities. Schreiber, Sally P. Oct 1, 2018 917
Former shareholders liable for tax on constructively fraudulent transfer: The Ninth Circuit overrules the Tax Court a second time in a transferee liability case. Meade, Janet A. Oct 1, 2018 1038
New Developments: Guidance on Qualified Business Income & More. Josephs, Stuart R. Oct 1, 2018 806
Tax Effecting and the Valuation of Pass-Through Entities: Considering the Impact of the Tax Cuts and Jobs Act. Tinkelman, Daniel Oct 1, 2018 3074
A QUICK AND EASY GUIDE TO THE NEW FDII, GILTI, AND 100 PERCENT FOREIGN DRD INTERNATIONAL TAX PROVISIONS OF THE 2017 TAX CUTS AND JOBS ACT. Burnette-McGrath, Madeleine; DuFresne, Sarah; Muldrew-Mason, Monique; Weaver, Kaden; Brown, Carter; Sep 22, 2018 7999
House OKs TRABAHO bill (TRAIN 2) on final reading. Sep 10, 2018 491
House OKs 'Trabaho' bill on 2nd reading. Sep 4, 2018 251
TEI Comments on the European Commission's Digital Economy Tax Proposals. Sep 1, 2018 3102
TEI Comments on Corporate Tax Reform Implementation Issues and Guidance Priorities. Sep 1, 2018 2687
Digital Economy Forces Global Tax Authorities to Adapt. Silbering-Meyer, Jessica; Sledz, Robert Sep 1, 2018 1411
House panel approves in principle TRAIN 2. Aug 2, 2018 319
First Circuit allows DISC dividends paid to Roth IRAs. Pirrone, Maria M. Jul 1, 2018 898
A Lost Opportunity to Help Small Business. Collins, Chuck Essay Jun 22, 2018 2599
Gravel mining income not exempt under Native American treaties: The Tax Court holds that the treaty provisions apply to tribes, not individuals. Silversmith, David Jun 1, 2018 762
The new GILT and repatriation taxes: Issues for flowthroughs. Lady, Todd C. Jun 1, 2018 6350
TRAIN 2 reforms won't cut jobs, revenue-experts. May 22, 2018 816
Reforming SALT: Assessing the Impact of Tax Reform on States; Since each state has its own approach to corporate taxation, impacts are likely to vary. Eberle, Maria P.; Lacava, Lindsay M.; Long, Stephen W. May 1, 2018 3488
Mechanics of the new Sec. 199A deduction for qualified business income: Here's a step-by-step guide to calculating the new deduction for passthrough businesses and determining who qualifies for the break. Bailey, William A. May 1, 2018 3877
IRS pursuing self-employment taxes from LLC members: The Service has been challenging LLC members on their treatment of LLC income as not subject to self-employment taxes. Lewis, Troy; Worsham, Ron May 1, 2018 2416
Carry your losses (further) forward. Owsley, John; McKinley, John May 1, 2018 1376
Understanding the new Sec. 199A business income deduction. Nitti, Tony Apr 1, 2018 12604
Patience is prudent. Apr 1, 2018 187
Train 2 may derail Subic's free-port gains. Mar 26, 2018 536
Comments and Discussion. Mar 22, 2018 13237
Tax-Efficient Supply Chain in Shadow of Tax Reform: GILTI, FDII, and BEAT: they're not just acronyms - they require reassessing tax consequences of existing supply chain structures. Spinowitz, Moshe Cover story Mar 1, 2018 3309
TEI Alerts Congress to Unintended Consequences of Retaining Corporate AMT in Tax Reform under H.R. 1, the Tax Cuts and Jobs Act. Mar 1, 2018 789
Is Your Company's Tax Department a De Facto Family Office? Hood, H. Carter Mar 1, 2018 1570
Self-Employment and Family Law: Calculating Income for Support. Dargatz, Sarah Mar 1, 2018 866
COA rules for Honigman in tax dispute. Dryden, Lee Feb 15, 2018 977
First National Corporation announces net income of $1.3m. Financial report Feb 13, 2018 309
Penns Woods Bancorp, Inc. achieves net income of $9.8m. Feb 13, 2018 380
An Introduction to the Complexities of Taxing Cross-Border Transfers of Digital Goods and Services. Christenson, Erik; Hadjilogiou, Steven; Bruno, Michael Feb 1, 2018 7653
Facebook says Q4 EPS lowered by 77c due to accounting bulletin. Financial report Jan 31, 2018 255
Adobe raises Q1 adjusted EPS viewt to $1.43 from $1.27, consensus $1.27. Financial report Jan 22, 2018 196
M&T Bank reports Q4 GAAP EPS $2.01, consensus $2.40. Financial report Jan 18, 2018 223
Lower CIT on reduced incentives. Jan 15, 2018 504
Lawyers largely left out of new tax laws benefits. Olson, Kris Jan 4, 2018 1691
Effective NOL Planning in Light of Tax Reform: Can your company unlock the value of net operating loss carryforwards to reduce future taxable income? Reinstein, Todd; Ahlers, Annette Jan 1, 2018 3492
TEI Comments on OECD Request Regarding the Digitalization of the Economy. Parsons, Giles; Shreck, Ben Jan 1, 2018 2654
TEI Files Comments Regarding BEPS Discussion Draft on PE Profit Attribution. Parsons, Giles; Shreck, Ben Jan 1, 2018 3583
Audit on the Rise: Accessing Data Across Jurisdictions Essential Post-BEPS. Mehlman, Marc Jan 1, 2018 794
Territorial Taxation: Choosing Among Imperfect Options. Toder, Eric Essay Dec 1, 2017 4545
AMERICAN COMPANIES' BAD TAX DEAL. Rugy, Veronique De Brief article Nov 15, 2017 238
Look out for Sec. 956 inclusions. Pasmanik, Philip T. Nov 1, 2017 3829
Section 199 and Cloud Software: Clearing the Fog; Are you up-to-date on current Treasury regs? Pryor, Kevin; Lerner, Matthew Nov 1, 2017 12825
Practical Questions for Multinationals in an MLI World: MLI moves to implementation with open issues and challenges. Corwin, Manal; Eggert, Jesse; Zubler, Monica Nov 1, 2017 4246
States Embrace Broader Rules for Taxing E-Commerce Income. Newton-Clarke, Rebecca; Oaks, Melissa Nov 1, 2017 994
Final regs. address qualifying income exception for certain publicly traded partnerships. Swiech, Robert A.; Whitlock, Megan J. Jun 1, 2017 2381
The canned software conundrum: inconsistent state corporate income tax treatment. Sorensen, Christian; Mullee, Alec; Duncan, Harley Jun 1, 2017 4249
Throwbacks (and I don't mean old tax lawyers) are awful. Brunori, David May 1, 2017 868
New regulations for subpart F and CFC investment in U.S. property. Islam, Adnan Apr 1, 2017 2074
Challenges of Multi-State Series and Framework for Judicial Analysis. Gonzales, Alberto R.; Griffith, J. Leigh Mar 22, 2017 30812
Effective income tax rates by structural models of bankruptcy. Han, Dan; Qi, Howard; Xie, Yan Alice Report Mar 22, 2017 3807
Income from parking facilities is qualifying REIT income. Fisher, Mark; Silver, Jonathan; Umberger, Dianne Jan 1, 2017 1398
Should the United States enact a patent box? Jones, Cherie L.; Rogers, Adam A.; Smyth, Damian J. Nov 1, 2016 4802
International tax: a whole new world for intangibles. McComber, Donna; Molnar, Jennifer Cover story Nov 1, 2016 5133
What keeps CTOs up at night: retroactivity issues and the Apple case may trigger some angst, but what often cause concern for CTOs on the firing line are business developments they don't know about. Discussion Nov 1, 2016 3551
Apportioning income from sales of services: the rules have changed. Schadewald, Michael S. Oct 1, 2016 2633
BOI Introduces investment tools to enhance Thailand's investment climate. Sep 26, 2016 250
BOI Introduces investment tools to enhance Thailand's investment climate. Sep 26, 2016 248
Considerations on whether to check the box for foreign subsidiaries. Polantz, Raymond M. Aug 1, 2016 2703
Maximizing the Ohio small business deduction: changes enhance benefit to individual taxpayers. Raghanti, Karen; Prengler, Hannah M. Aug 1, 2016 1762
Issues involving the interplay of subpart F income recapture account and sec. 956 inclusion. Weeden, Treavor; Yu, Hui Jul 1, 2016 1201
Missing partnership merger definition raises questions. Langdon, Nancy L.; Byrd, William M. Jul 1, 2016 1436
Adopting BEPS in the EU: the impact of the EC's anti tax avoidance package. Robinson, Stephanie; Plowgian, Michael Jun 1, 2016 783
Foreign currency straddles and transactions present complex tax issues. Knight, Ray A.; Knight, Lee G. Jun 1, 2016 3997
Water's-edge election: effectively connected income and the 20% rule in California. Berkness, Chris; McKinley, Estrilla A.; Yoak, John May 1, 2016 1416
Tax ethical and penalty issues in the UTP context: a review after five years of experience. Purcell, Thomas J.; Wise, Dan; Scutellaro, Joe May 1, 2016 3520
New Jersey's sourcing rule for gain on dispositions of interests in flowthrough entities can be a real deal-killer. Kwiatek, Harlan; Musi, Gennaro; Gough, Stephen Apr 1, 2016 1087
Not-for-profit organizations and UBTI: even minor differences can impact whether an activity generates unrelated business taxable income for a tax-exempt organization. Kennedy, Casey; Weld, Leonard Apr 1, 2016 1156
Wrap up: 2016 NM Legislative Session. Siegle, Linda Apr 1, 2016 2692
TEI comments on EU common consolidated corporate tax case consultation. Mar 1, 2016 4119
Final F reorganization regs. might make treatment available for reverse mergers. Angstadt, Brian; Gove, Rick Feb 1, 2016 1214
Foreign corporation earnings and profits: common misconceptions and pitfalls. Perry, Cory; Weiner, David Feb 1, 2016 3433
Oregon courts' recent examination of UDITPA provisions. Cho, Mary; Mathew, Nisha; Yesnowitz, Jamie C.; Jones, Chuck; Stolly, Lori Feb 1, 2016 1575
Recently issued regulations will increase likelihood of sec. 956 and subpart F income inclusions. Murillo, Jose; O'Neil, Stephen; Luke, Mike; Gorman, Heather Jan 1, 2016 4258
The increasing compliance burden of economic nexus. Stanton, Catherine Shaw Dec 1, 2015 2242
TEI comments on IRS proposed regulations impacting publicly traded partnerships. Nov 1, 2015 3643
Chief counsel advice tackles sec. 752's impact on partnership COD income. Brown, Mark Nov 1, 2015 1169
Crowdfunding and income taxes: whether and how this still-new funding source is subject to income taxes remains unclear, but some principles can be applied. Metrejean, Cheryl T.; McKay, Britton A. Oct 1, 2015 2272
State taxation of financial institutions: a multidimensional landscape; businesses that could be considered "financial institutions" must be aware that many states have adopted broad economic nexus provisions. Awdeh, Lutof; Gowen, Richard T. Sep 1, 2015 2941
Navigating the murky Medicare tax waters for small business owners. Gall, Michael K.; Day, Steven W.; Totino, Salvatore J. Aug 1, 2015 3137
Basis adjustments in CFC stock held by partnerships for subpart F inclusions, PTI distributions. Yu, Hui Jul 1, 2015 1233
Giving credit where it is due: Rethinking the corporate tax paradigm. Cabezas, Montano Jun 22, 2015 11969
Former shareholders held liable for corporate tax debt. Beavers, James A. Jun 1, 2015 2013
Affiliated group with QPSC allowed graduated tax rates: regulations do not support the IRS' "two baskets" approach of separating qualified personal service corporation income, the Tax Court holds. Clark, David W.; Pulliam, Darlene Feb 1, 2015 533
Recent guidance raises long-standing issue of what is a separate trade or business. Fitzpatrick, Ellen Feb 1, 2015 1269
TEI comments on Canadian back-to-back loan proposals. Jan 1, 2015 1935
Practical advice on current issues. Koppel, Michael D. Dec 1, 2014 14142
The Corporate Income Tax System: Overview and Options for Reform. Keightley, Mark P.; Sherlock, Molly F. Report Dec 1, 2014 16899
A tax on patriotism. Buchanan, Patrick J. Nov 1, 2014 814
Tax advantages for U.S. traders of securities and commodities relocating to Puerto Rico. Popov, Boris Oct 1, 2014 3761
Watch out for California's late-filing penalty for LLCS investing in LLCS. Baptise, Philip Aug 1, 2014 1469
TEI comments on Canadian budget Consultation on Tax Planning by MNEs (a/k/a BEPS). Jul 1, 2014 4466
Unexpected consequences of changes in entity classifications. Friedel, David B.; Awuah, Yaw 0. Jul 1, 2014 1030
Sec. 199 "benefits and burdens" analysis: key guidance. Kowal, Christine Jul 1, 2014 1118
Sec. 956 and subpart F inclusions, actual distributions, and previously taxed income. Yu, Hui Jul 1, 2014 1265
Tax law - U.K. windfall tax constitutes U.S. income tax under I.R.C. 901(b)(1) - PPL Corp. v. Commissioner. Holland, David T. Jun 1, 2014 4583
Qsub election does not create an item of income. Friske, Karyn Bybee; Pulliam, Darlene May 1, 2014 995
Using LLCs to reduce your business profits tax. Cunningham, John Apr 4, 2014 614
Cancellation of debt income for debtor subsidiary corporations. Islam, Adnan; Camacho, Ramon Apr 1, 2014 2066
Income derived through fiscally transparent entities: practical issues and unintended consequences. Almeras, Jon Mar 1, 2014 2813
Earnout restriction causes substantial risk of forfeiture. Beavers, James A. Mar 1, 2014 2012
Continuing efforts to amend the multistate tax compact. Yesnowitz, Jamie; Busacker, Dale; Jones, Chuck; Stolly, Lori Feb 1, 2014 2233
Contributing intangible property to an LLC. Ellentuck, Albert B. Feb 1, 2014 1366
Late S corp. return not an income disclosure despite reference in stockholder's form 1040. Richard, Fultz; Liu, Lindsay Jan 1, 2014 887
The creditability of foreign taxes: form vs. substance. Wilkinson, Brett R.; Wilkinson, Katherine Jan 1, 2014 4436
Six-year statute of limitation for substantial omissions of income. Davidson, Andrew Dec 1, 2013 609
Sec. 631(b) and the taxation of standing timber sales. Cody, Reade Dec 1, 2013 1378
Collaboration agreement gives rise to partnership treatment. Nakamoto, Erin Nov 1, 2013 1287
Current developments in S Corporations. Karlinsky, Stewart; Burton, Hughlene A. Oct 1, 2013 6690
Simulating a flat tax model: what are the likely outcomes? Boudreau, Brita; Dalton, Thomas M. Oct 1, 2013 4193
Tiered partnerships: will net investment income tax and proposals to change taxation of carried interests wreak havoc? Etienne, Corinne; McCreary, Lee Aug 1, 2013 1800
Whether incentives that require companies to provide jobs should be treated as nonshareholder capital contributions. Sonnenberg, Erik K.; Logan, Sara Jul 1, 2013 1321
When net means gross, and other things hedge funds should know for 2013. Chen, Sam; Embuscado, Charwin; Schwieger, Denise Jun 1, 2013 1941
Fixed-asset implications under the American Taxpayer Relief Act of 2012. Miller, Marla K. May 1, 2013 1298
Check-the-box: a trap for the unwary. Weber, Mindy Tyson Apr 1, 2013 866
3.8% of what? An overview of the net investment income tax. Chambers, Valrie Apr 1, 2013 1457
The 3.8% Medicare tax proposed regulations: guidance or more questions? Chambers, Valrie Apr 1, 2013 1159
Deducting S corporation losses to extent of shareholder basis. Ellentuck, Albert B. Apr 1, 2013 1742
Accounting consequences of the American Taxpayer Relief Act: though many tax credits and deductions were included in the American Taxpayer Relief Act, the fact that it was signed by the president after expirations in 2012 could affect the accounting and taxes when compared to previous years for many companies. Munter, Paul H. Mar 1, 2013 1399
Debt vs. equity in the Tax Court. Borghino, Jeff Feb 1, 2013 2805
Rethinking the source of the arm's-length transfer pricing problem. Benshalom, Ilan Jan 1, 2013 15129
Debt discharge under Sec. 108: partnerships vs. S corps. Boos, Robert, Jr. Dec 1, 2012 1785
Apportionment using market-based sourcing rules: a state-by-state review. Schadewald, Michael S. Nov 1, 2012 4738
How changes in corporate tax rate can affect choice of C vs. S corp. Zambrano, Jose M. Oct 1, 2012 949
Payments to related entities are dividends, fail independent-investor test. Lindbloom, John W. Oct 1, 2012 891
U.S. LLCs for U.K. tax purposes. Whittall, Robert E. Oct 1, 2012 3072

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