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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

July 28, 2015 - 12:14 PM EDT
Would Private Debt Collectors Do a Better Job Than the IRS? Not Likely
by Joseph J. Thorndike
If you're a lawmaker who wants to punish the IRS and you're tired of simply starving it of funding, what's next? How about dismantling one of the agency's core functions and outsourcing it to the private sector? That's what Senate Republicans have proposed (again), this time as part of legisla...
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All blog posts by Joseph J. Thorndike
July 27, 2015 - 12:13 PM EDT
Donald Trump vs. Tax Reform
by Martin A. Sullivan
For commercial real estate the tax benefit provided by like-kind exchanges is "like an IRA account on baseball steroids."
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All blog posts by Martin A. Sullivan
July 24, 2015 - 10:12 AM EDT
Donald Trump Is Contagious!
by Christopher Bergin
I’ve predicted that it will take two years to start a serious discussion of reforming the tax laws and the agency that administers them. After watching Rand Paul’s latest video, I’ve pushed that back a decade.
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All blog posts by Christopher Bergin
July 21, 2015 - 1:05 PM EDT
Yahoo's Spinoff Has a Decidedly Nonbusiness Purpose
by Jeremy Scott
What happens with Yahoo and Alibaba is almost beside the point. What’s important is that the spinoff has highlighted a major problem with U.S. tax law and how it is administered.
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July 8, 2015 - 12:19 PM EDT
Should Tax Officials Speak at Closed Events?
by Cara Griffith
State government officials could learn a little something from the IRS: When speaking to practitioners and their clients, don’t exclude the media.
[Read More]  (3 comments)

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July 8, 2015 - 8:24 AM EDT
You Should Pay for Your Government
by David Brunori
There is a strong political bias toward exporting the tax burden, but you should pay and not ask others to pick up the tab.
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June 5, 2015 - 8:36 AM EDT
Global Tax Harmonization and Other Impossible Things
by Robert Goulder
A group called ICRICT (the Independent Commission for the Reform of International Corporate Taxation) has released a declaration on how to transform the corporate tax from a permissive regime that facilitates double-nontaxation into a durable revenue tool for governments to advance social welfare on a global basis. As you might guess, ICRICT faces a few practical obstacles standing between it and fiscal nirvana.
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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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Today's News

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Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Wednesday, July 29, 2015

Tax Court Nixes Cost-Sharing Regs Again

House Oversight Committee Seeking to Remove IRS Commissioner

Brief Urges FBAR Be Considered Proceeds for Whistleblowers

House Passes Federal Data, Healthcare Employer Mandate Bills

Senate Defeats Symbolic ACA Repeal Amendment to Highway Bill

Non-Customary Services Furnished by Taxable REIT Subsidiaries

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, July 29, 2015

Hecht Provides Possible Timeline for MTC Adoption of Model Market-Sourcing Rules

California Fuel Tax Swap Is Ripe for Reform or Abolition, Policy Experts Say

Kentucky DOR Appeals Circuit Court Order to Release Tax Rulings

Report: States Have Imposed More than 2,100 New Sales and Use Taxes Since 2005

Alabama Implements New Security Measures for Online Tax Payment System

Delaware Governor Signs Unclaimed Property Overhaul Bill

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, July 29, 2015

Taxation a Common Challenge to Green Growth Policies, OECD Says

Brazil's Tax Settlement Program Expected to Reduce Court Backlog

Syriza Party Hacked Greek Taxpayer Data, Varoufakis Says

Going Concern, Goodwill Can Be Transferred Separately, Israeli Supreme Court Holds

VAT Aspects of Mergers and Acquisitions

India's Fight Against Black Money

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

July 21, 2015
IRS Hints That ATB Rulings for Some REIT Spinoffs May Be at Risk
by Amy S. Elliott
A real estate investment trust spinoff with a leaseback may be unable to get a letter ruling on some significant issues raised by the spinoff if there are extensive continuing arrangements between OpCo and PropCo, and the significant issue ruling policy is trending toward a narrower wording of rulings, IRS officials indicated July 11.

July 21, 2015
Yahoo May Waive Receipt of Favorable Ruling Spinoff Condition
by Amy S. Elliott
After the markets closed July 17, Yahoo Inc. announced that it still plans to complete the spinoff of its holdings in Alibaba Group in the fourth quarter of 2015, asserting it also has the right to waive a condition that it receive a favorable private letter ruling from the IRS before

July 14, 2015
California Audits of Like-Kind Exchanges Focus of Precedential BOE Opinion
by Amy Hamilton
In the first precedential guidance published by the California Board of Equalization in five years, the board has unanimously overruled the Franchise Tax Board's disallowance of a group of investors' IRC section 1031 like-kind exchange; practitioners hope the ruling will bring the state in line with IRS positions.

July 8, 2015
5 States Yet to Recognize Same-Sex Marriages for Tax Purposes
by Brian Bardwell
Nearly two weeks after same-sex couples won the right to marry nationwide, Kansas and a handful of other states have yet to acknowledge those unions as legitimate for tax purposes.

June 24, 2015
Tax Analysts Sues IRS Over Executive Bonus Awards Records
by William Hoffman
Tax Analysts filed suit against the IRS on June 23, asking the U.S. District Court for the District of Columbia to compel the agency to release records of bonus awards it paid to high-level executives since 2010.

June 16, 2015
Trump's Views on Taxes Are Many and Varied
by Paul C. Barton
Real estate mogul Donald Trump, expected to make an announcement about his presidential plans on June 16, has espoused a wide range of views on tax policy, from wanting to eliminate the national debt by imposing a one-time wealth tax on the richest Americans to imposing a special tax on goods from China.

June 15, 2015
Negotiating a Closing Agreement With a Department of Revenue
by Peter L. Faber
Peter L. Faber is a partner with McDermott Will & Emery in New York. In the debut of his column, In the Trenches, Faber discusses techniques for negotiating closing agreements in tax audit settlements between departments of revenue and taxpayers.

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

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