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Tax Analysts offers daily and weekly news available both online and in print. Our Expert3 package provides access to the three leading online daily publications that tax experts at the world’s leading firms rely on: Tax Notes Today, State Tax Today, and Worldwide Tax Daily.

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The FATCA Expert is an essential guide to all FATCA-related news, analyses, intergovernmental agreement updates, and more. This new feature is available with a subscription to Tax Notes Today or Worldwide Tax Daily.

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Worldwide Tax Summaries

Worldwide Tax Treaties now includes Worldwide Tax Summaries, detailed country tax summaries from the global PwC network of firms linked directly to our full treaties and expert analysis.

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Blog

October 22, 2014 - 12:27 PM EDT
Drop Shipping Is Popular With Retailers, but Can Create Tax Challenges
by Cara Griffith
Retailers and shippers must be aware of the sales tax implications inherent in drop shipping.
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All blog posts by Cara Griffith
October 22, 2014 - 9:37 AM EDT
Tax Ballot Predictions
by David Brunori
There are five big tax questions on ballots this November; here is what should and will happen.
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All blog posts by David Brunori
October 20, 2014 - 12:46 PM EDT
A Double Bias Against Infrastructure
by Martin A. Sullivan
Current budgetary treatment works against capital spending by government.
[Read More]  (1 comment)

All blog posts by Martin A. Sullivan
October 16, 2014 - 3:08 PM EDT
Early Results Are In: Inversions Aren’t Going Away
by Robert Goulder
We've now had ample time to absorb the new regulations aimed at making corporate inversions less attractive. So are they working? Have prospective invertors abandoned their tax minimization strategies?
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All blog posts by Robert Goulder
October 14, 2014 - 9:10 AM EDT
Forget Privacy -- It's Time to Tax Miles, Not Gas
by Joseph J. Thorndike
The gas tax has had a pretty good run. But it was built for a different age, when electricity was for light bulbs, not Lamborghinis.
[Read More]  (6 comments)

All blog posts by Joseph J. Thorndike
October 7, 2014 - 9:31 AM EDT
Will the EU Commission Crack Down on Irish Tax Deals?
by Jeremy Scott
The European Commission is on the offensive about possible illegal state aid. In June it announced that it was investigating deals between Ireland and Apple and between Fiat and Luxembourg. On September 30 the commission released two letters outlining portions of its case against both countries.
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All blog posts by Jeremy Scott
September 25, 2014 - 2:15 PM EDT
The Hobgoblin of Little Minds
by Christopher Bergin
The Obama Administration has been working feverishly all summer to create a scary new Halloween character for this year: the corporate tax inversion.
[Read More]  (3 comments)

All blog posts by Christopher Bergin
September 19, 2014 - 10:07 AM EDT
Renouncing the Dogma of Surrey’s Infallibility
by Ajay Gupta
Treasury’s export of Stanley Surrey’s arm’s-length standard was perhaps the most successful case of ideological conversion in the arena of international tax policy. Even as the United States inches away from that construct, the OECD clings to it with a zeal befitting a convert. Treasury may very well have to renounce the dogma of Surrey’s infallibility before true reform in the global transfer pricing regime can take place.
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All blog posts by Ajay Gupta
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.
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All blog posts by Mindy Herzfeld
April 29, 2014 - 9:00 AM EDT
Dreams of Tax Reform
by Clint Stretch
At the risk of revealing too much of my sentimental side, I have to admit that I’m a huge Patsy Cline fan. So I recently found myself at the small but carefully curated Museum of the Shenandoah Valley in Winchester, Va., which is holding a special exhibit on Patsy’s life and career.
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Today's News

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Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Wednesday, October 22, 2014

Camp Reform Subpart F Modifications Could Be Fleshed Out

Camp 'Ran Out of Time' to Include Common C Corp Reforms in Draft

Simplification and Compliance Are Goals of Partnership Audit Reform

Treasury Expects to Release 'Hot Assets' Regs Soon

Donor-Advised Funds Proposal in Tax Reform Draft May Be Changed

Camp Retirement Plan Proposals Necessary to Achieve Reform Goals

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 TaxAnalysts.com

STATE HEADLINES
For Wednesday, October 22, 2014

New York City Mayor Rejects JPMorgan's Request for $1 Billion in Incentives

Tennessee DOR Deems Cloud Call Management Software a Telecom Service

Study Says Lower Business Taxes Do Not Lead to Economic Growth

New Computer System for D.C. Taxes Due to Come Online by Late Next Year

Tax and Punishment: 20 Years After Kurth Ranch

A Review of 2014 California Legislation

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 TaxAnalysts.com

INTERNATIONAL HEADLINES
For Wednesday, October 22, 2014

Iceland Drafts New Transfer Pricing Documentation Rules

Luxembourg-Taiwan Tax Treaty a Gateway for Taiwanese Investment

Tax Treaty Benefits: A Limit on the New Zealand GAAR?

Japan, Luxembourg Sign Social Security Agreement

Lithuania Ratifies Protocol to Tax Treaty With Luxembourg

Morocco's Upper House Approves Tax Treaty With Serbia, Protocol With India

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

October 21, 2014
Koskinen Warns Filing Season Could Be Most Complicated Yet
by William Hoffman
Implementation of new tax laws combined with a tight budget and the possibility of Congress passing a late package of tax extenders threatens to make 2015 "the most complicated filing season before us in a long time, if ever," IRS Commissioner John Koskinen told Tax Analysts during an exclusive interview on October 17.

October 21, 2014
Koskinen Interview Transcript Available
by Tax Analysts
The transcript is available of an October 17 interview of IRS Commissioner John Koskinen at Tax Analysts' offices in Falls Church, Virginia, where he answered questions concerning corporate inversions, the IRS targeting controversy, partnership audits, and the coming filing season, among other subjects.

October 16, 2014
India Seeks to Move Past 'Aggressive Assessments'
by Ajay Gupta
The need to restore India's luster, the imperative of reestablishing the country's preeminence as an offshoring destination, and the importance of presenting a more business-friendly image of its government were all palpable as the weeklong 68th Congress of the International Fiscal Association began on October 12 in Mumbai.

October 8, 2014
FATCA 'Tormenting' Taxpayers, Olson Says
by William Hoffman
By the time lawmakers and taxpayers have figured out whether the Foreign Account Tax Compliance Act was worth the trouble, it might be too late to undo any damage, National Taxpayer Advocate Nina Olson said October 7.

October 7, 2014
Former IRS Head Miller Unsure if FATCA's Benefits Outweigh Costs
by William Hoffman
Former acting IRS Commissioner Steven Miller on October 6 said that while he hopes the Foreign Account Tax Compliance Act leads to less offshore tax evasion, he's not sure if the benefits of the law will outweigh its costs.

September 29, 2014
Pension Smoothing Risks Losing Money, but Few Alternatives Seen
by Luca Gattoni-Celli
Despite its use as an offset in the recently enacted bill replenishing the Highway Trust Fund, policy analysts say that pension smoothing does not ultimately increase tax revenue and risks costing money, but even those who question its legitimacy see few politically viable alternative offsets.

September 25, 2014
Inversion Guidance Hits Pending Deals, Not Previous Inverters
by Andrew Velarde and Kristen A. Parillo
New Treasury guidance aimed at making inversions more difficult to accomplish as well as substantially reducing the tax benefit from inverting includes several significant changes to existing rules, but only punishes yet-to-be completed inversions, a practitioner said September 23.

All Featured News

Video Channel

Watch Tax Analysts' video featuring a coversation 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.

Tax Analysts TV

Watch Tax Analysts' video examining how some businesses are effectively audit proof. Read the supplementary article here.

Tax Analysts TV

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

Tax Analysts TV

Watch Marty Sullivan's interview on C-SPAN discussing tax avoidance.

Tax Analysts TV

Watch a discussion on the net investment income tax with its drafters.

Tax Analysts TV

Watch video discussions of tax issues with our experts.

Tax Analysts TV

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