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EXCLUSIVE:
A Conversation with John Koskinen

IRS Commissioner John Koskinen recently spoke with Tax Analysts' William Hoffman regarding the IRS exempt organizations targeting controversy, new exempt organization forms, the challenges of retaining talented personnel, and the agency's ongoing budget problems.

Read the story.

U.S. State Tax Considerations for International Tax Reform

The transcript and video of our June 18, 2014 conference is now available.

Read the transcript.

Watch the conference video.

Read Joann Weiner's article.

Read Harley Duncan's article.


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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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FATCA Expert

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

August 20, 2014 - 9:57 AM EDT
Using Local Cigarette Taxes for Schools Is Silly
by David Brunori
There is an ill-conceived proposal in Pennsylvania to allow Philadelphia to impose a cigarette tax and use the money for schools.
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All blog posts by David Brunori
August 15, 2014 - 10:55 AM EDT
Demagoguing the 'I' Words
by Ajay Gupta
The political discourse this summer has been dominated by three “I” words—impeachment, immigration, and inversions. True to form, Democrats have sought to raise funds off each of the three. And equally true to form, Republicans have sought to weave all three into their developing narrative of a lawless presidency.
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August 13, 2014 - 12:11 PM EDT
How ISIS Is Using Taxes to Build a Terrorist State
by Joseph J. Thorndike
Scholars have been wrestling with that question for decades, but it’s not just an academic exercise. Thanks to the rapid advance of the Islamic State in Iraq and Syria (ISIS), now rebranded as the Islamic State, state creation is an urgent matter of national security.
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All blog posts by Joseph J. Thorndike
August 11, 2014 - 2:25 PM EDT
Kansas and Missouri Show the Dangers of Tax Competition
by Jeremy Scott
Tax competition isn’t just an international issue. While recent headlines have focused on how the high U.S. corporate rate is causing multinationals to relocate to jurisdictions that have cut their taxes or restructured their tax regimes to be more favorable to business (like Ireland and the United Kingdom), the effects of a race to the bottom have been more dramatic close to home. For the last two decades, U.S. states have found themselves competing with their neighbors to attract domestic investment and relocations. And as Missouri and Kansas are learning, the real losers in tax competitions are taxpayers and state budgets.
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All blog posts by Jeremy Scott
August 7, 2014 - 2:34 PM EDT
Beware the Individual Income Tax Inversion
by Christopher Bergin
When the individual income tax system comes crashing down around us all, the “tragedy” that is corporate inversions will prove to be chump change.
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August 6, 2014 - 12:53 PM EDT
Doing Business in California
by Cara Griffith
The California Franchise Tax Board recently issued Legal Ruling 2014-01, which addresses when a business entity with a membership interest in a limited liability company is required to file a California return and pay applicable taxes. The ruling comes while a case is pending on that very issue.
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All blog posts by Cara Griffith
August 4, 2014 - 2:16 PM EDT
Don’t Count on Tax Reform to Stop Inversions
by Martin A. Sullivan
There is too much blind faith in the ability of tax reform to stop inversions.
[Read More]  (2 comments)

All blog posts by Martin A. Sullivan
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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Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Wednesday, August 20, 2014

FCA Case Changes Equation in Arguing Settlement Deductibility

IRS Audits Valeant's Tax Years Following Inversion to Canada

Company Challenges IRS Pricing of Alleged Intangibles Transfers

Medical Device Tax Collection Falls Short of Expectations

IRS Working to Clear Exempt Organization Application Backlog

FASB Rule on Share-Based Payments Costly to Apply, Review Finds

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, August 20, 2014

Study: Businesses Paid Nearly $671 Billion in State and Local Taxes in Fiscal 2013

NCSL Task Force Approves Best Practices for Tax Expenditure Reports

Pew: State Tax Revenues Dip in First Quarter of 2014

Maryland Court of Appeals Upholds Tax on Nordstrom Subsidiary

California Lawmakers Approve Tax Credit Review Bill

North Carolina House Rejects Local Sales and Use Tax Cap

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, August 20, 2014

U.K. Consults on Criminal and Civil Tax Evasion Penalties

Share Transfer in Joint Venture Not Tax Avoidance Scheme, Delhi Court Rules

Russia Approves Model TIEA

Cyprus-Lithuania Tax Treaty in Force

Fiji-India Tax Treaty Enters Into Force

Saudi Arabia Approves for Ratification Tax Treaty With Algeria

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

August 18, 2014
Tax Analysts Exclusive: Conversations: Sen. Carl Levin
by Meg Shreve
Sen. Carl Levin, D-Mich., chair of the Senate Homeland Security and Governmental Affairs Permanent Subcommittee on Investigations, recently spoke with Tax Analysts' Meg Shreve about his time on the subcommittee, his accomplishments, and the future of the subcommittee's investigation into IRS enforcement of section 501(c)(4) regulations.

August 7, 2014
Michigan Owes $1.1 Billion in Tax Refunds Following IBM Decision
by Amy Hamilton
Michigan owes $1.09 billion in tax refunds plus interest to out-of-state corporations as a result of the Michigan Supreme Court's July 14 decision in favor of IBM; the figure is on par with the size of the biggest tax packages designed by Republican Gov. Rick Snyder's administration.

August 7, 2014
House Amendments Slash IRS Budget
by Luca Gattoni-Celli
The House late July 14 approved more than $1.1 billion in further cuts to the IRS budget -- a 10 percent reduction to a package that IRS officials had already said would harm the Service's ability to fulfill its duties.

August 5, 2014
Who Pays Your Lawyer? A Scorecard of SALT Attorney Fee Provisions
by Stephen P. Kranz, Diann L. Smith, and Eric Carstens
In State Tax Policy Exchange, Stephen P. Kranz, Diann L. Smith, and Eric Carstens analyze the statutes, administrative rules, and court procedures governing taxpayers' ability to recover attorney fees in tax litigation in the 50 states and the District of Columbia.

August 4, 2014
Federal Lawmakers Call on State to Expand Film Tax Credit
by Maria Koklanaris
Twenty-nine Democratic members of the California congressional delegation on July 29 asked leaders of the California State Senate and State Assembly to reauthorize the state's film tax credit and make it more generous.

July 31, 2014
Tax Analysts Exclusive: Conversations: John Koskinen
by William Hoffman
IRS Commissioner John Koskinen recently spoke with Tax Analysts' William Hoffman regarding the IRS exempt organizations targeting controversy, new exempt organization forms, the challenges of retaining talented personnel, and the agency's ongoing budget problems.

July 31, 2014
Exclusive: Congress May Never Be Satisfied by IRS Probes, Koskinen Says
by William Hoffman
Even if the exempt organizations controversy ends with the exoneration of the IRS on charges that it hid information from congressional investigators and conspired with the White House, some in Congress will simply shift the argument to a new accusation, IRS Commissioner John Koskinen said in an exclusive interview July 29.

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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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