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Winning entries will be published in one of Tax Analysts’ weekly magazines and will be eligible to receive a twelve month subscription to Tax Analysts’ daily and weekly products after graduation.

Entries must be received no later than 11:59 p.m. EST on May 31, 2015. The winner will be notified by July 1, 2015.

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The United States Tax Court will hold a judicial conference on
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April 15, 2015 - 1:41 PM EDT
Republicans Want to Repeal the Estate Tax Because Too Much Is Never Enough
by Joseph J. Thorndike
It’s tax day, so it must be time for another round of showboating on Capitol Hill. The majority party usually takes the lead on these things, so Republicans have decided to mark our national anti-holiday by voting to repeal the estate tax.
[Read More]  (7 comments)

All blog posts by Joseph J. Thorndike
April 15, 2015 - 9:27 AM EDT
The Arrogant and the Greedy Team Up to Take Your Money
by David Brunori
Some people use the tax code to advance social agendas; some people use their arguments to take your money.
[Read More]  (9 comments)

All blog posts by David Brunori
April 10, 2015 - 6:52 AM EDT
Crocodile Tears for IRS Budget Cuts
by Christopher Bergin
Sound tax administration is a critical public service that should be placed above budget ploys and political retribution.
[Read More]  (11 comments)

All blog posts by Christopher Bergin
April 6, 2015 - 12:21 PM EDT
How Much Did Jeb Bush Cut Taxes In Florida?
by Martin A. Sullivan
Some facts about Jeb's record as governor.
[Read More]  (3 comments)

All blog posts by Martin A. Sullivan
April 2, 2015 - 10:04 AM EDT
Stateless Income Revisited: Kleinbard, Herzfeld, and BEPS
by Robert Goulder
Tax regimes that enable stateless income are coming under scrutiny, courtesy of the OECD project on base erosion and profit shifting. However, not everyone agrees that the crusade merits enthusiasm. BEPS might prove too ambitious for its own good.
[Read More]  (1 comment)

All blog posts by Robert Goulder
March 31, 2015 - 12:24 PM EDT
The Rich Are Finally Paying More in Taxes
by Jeremy Scott
The centerpiece of President Obama's tax platform has always been that wealthy taxpayers should be paying more. He ran on it in 2008, and his budgets and tax reform plans have always featured new revenues from higher-income individuals (or multinationals). Although much of his agenda has foundered, Obama has gotten his wish in this area on the individual side.
[Read More]  (1 comment)

All blog posts by Jeremy Scott
March 30, 2015 - 12:59 PM EDT
Who Should Pay for the Mess We’re In?
by Clint Stretch
I’ve spent some time recently looking at the national debt and my own net worth. I think there’s a correlation.
[Read More]  (6 comments)

All blog posts by Clint Stretch
March 11, 2015 - 12:24 PM EDT
Will There Be an Increase in State Transfer Pricing Audits?
by Cara Griffith
The Multistate Tax Commission’s transfer pricing project, entitled the Arm’s-Length Adjustment Service, is still being developed and is scheduled to begin in July, but corporate taxpayers should take notice now. The result could be a significant increase in the number of state transfer pricing audits.
[Read More]

All blog posts by Cara Griffith
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.
[Read More]

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.
[Read More]

All blog posts by Mindy Herzfeld

Today's News

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Federal Tax News from

For Sunday, April 19, 2015

News Analysis: Why the Dividend Equivalent Regs Are Hard to Write

News Analysis: Stack's BEPS Update

Practitioners Describe X's and O's of Tax Work for Pro Athletes

Action Needed to Give Proposed Internal Use Software Regs Effect

Panelists Urge Foreign Help to Developing Nations to Stop Base Erosion

Legislative Outlook: Finance Hearing Weighs Medical Device Tax

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

For Sunday, April 19, 2015

DMA Briefing Order Raises Questions on Comity, Quill, and CSX

States Collected $866 Billion in Tax Revenue in Fiscal 2014, Census Bureau Says

California BOE Leaders Visit Marijuana Growers to Talk Pot Taxes

Washington State Auditor Indicted for Filing False Tax Returns, Obstructing IRS

New Hampshire Businesses Urge Governor, Lawmakers to Reject Business Tax Cuts

California Bill Calls for Temporary Gas Tax Increase to Fund Road Maintenance

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

For Sunday, April 19, 2015

News Analysis: Lack of Consensus on CFC Rules Likely Here to Stay

News Analysis: What Is an MNE Group? the Scope of CbC Reporting

News Analysis: Asserting a Reasonable Cause Defense to FBAR Penalties

Sparks Fly at European Parliament Hearing on Multinational Taxes

France Delivers Austrian HSBC Data

Utilities Included in Single Supply for Polish VAT Purposes, CJEU Holds

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

April 8, 2015
Tax Professionals and IRS Grapple With Changing Pot Laws
by David van den Berg
The IRS recently settled a case in which it agreed to refund penalties assessed on a marijuana dispensary for paying its taxes in cash -- a potential sign, if a small one, that tax representatives for the industry will be facing fewer risks and less stigma than they did even a few years ago.

April 6, 2015
Economic Analysis: The Jeb Bush Tax Cuts in Florida
by Martin A. Sullivan
In economic analysis, Martin A. Sullivan looks at former Florida Gov. Jeb Bush's tax policies during his eight years in office.

April 3, 2015
Runaway REIT Train? Impact of Recent IRS Rulings
by Peter E. Boos
Peter E. Boos is a 2014 graduate of the University of California, Los Angeles School of Law. This report was selected as a winning entry in Tax Analysts' inaugural student paper contest. In this report, Boos examines the IRS's trend in granting real estate investment trust status to entities outside the traditional real estate business, and he offers a basic framework for lawmakers to consider when determining how best to proceed.

April 3, 2015
Statutory Protection From IRS Reinterpretation of Old Tax Laws
by John Bunge
John Bunge will be an associate at Culp, Elliott & Carpenter PLLC in Charlotte, North Carolina. He is a 2014 LLM graduate of the University of Florida Levin College of Law graduate tax program. He thanks professors Omri Marian and Karen Burke, and the rest of the graduate tax faculty at the University of Florida for their input and support.

April 3, 2015
When Play Becomes Work: Are College Athletes Employees?
by Justin Morehouse
Justin Morehouse is a recent graduate of the University of Oregon School of Law. This report was selected as a winning entry in Tax Analysts' inaugural student paper contest.

April 3, 2015
Repealing the Federal Credit for State Estate Taxes Was Bad Policy
by Claire Arritola
Claire Arritola is a recent graduate of George Washington University Law School. Her paper was selected for publication as part of Tax Analysts' inaugural student paper competition. Arritola writes about the effect the repeal of the federal credit for state estate taxes will have on state inheritance, estate, and gift taxes.

April 3, 2015
Does the Belgian Fairness Tax Conform With EU Law?
by Eric Ntini Kasoko
Eric Ntini Kasoko holds a law degree from the Congo Protestant University and is a recent graduate of the Solvay Brussels School of Economics and Management, Free University of Brussels, in Belgium. This article is one of the winning entries in Tax Analysts' inaugural student writing competition.

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Video Channel

Watch Tax Analysts' video featuring a conversation 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.

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

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

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

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