Tax Law

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View all the federal, state and international tax news headlines for April 14th from TaxAnalysts® on LexisNexis Tax Center
Posted on 14 Apr 2014 by TaxAnalysts®

View all the federal tax news headlines for April 14th from TaxAnalysts® on LexisNexis Tax Center View all the state tax news headlines for April 14th from TaxAnalysts® on LexisNexis Tax Center View all the international tax news headlines... Read More

Tax Considerations for Taxpayers Applying the Economic Substance Doctrine
Posted on 5 Apr 2012 by Rufus v. Rhoades & Alexey Manasuev

The Background In 2010, Congress codified the economic substance doctrine, but left numerous unanswered questions for taxpayers on how to apply the doctrine. Along with codifying the economic substance doctrine, Congress also enacted strict liability... Read More

Repatriation Tax Holidays and IRC Section 965
Posted on 11 Jul 2012 by LexisNexis Tax Law Community Staff

By Mary Riley * The debate over corporate tax reform has largely centered on lowering the corporate tax rate and, more radically, transitioning from a worldwide to a territorial system of international taxation. [Donald J. Marples and Jane G. Gravelle... Read More

NYU Summer Institute in Taxation
Posted on 7 Jul 2014 by NYU School of Continuing & Professional Studie

Dates: July 14-25, 2014 Location: The Westin New York at Times Square New York, NY Join today's leading national and international tax authorities during a series of in-depth sessions on state and local taxation, partnerships, consolidated returns... Read More

SCOTUS OKs U.K. Windfall Tax for Credit: The PPL Case
Posted on 21 May 2013 by Allison Christians

The PPL decision was released yesterday [May 20, 2013] and taxprof posted initial thoughts from Reuven Avi Yonah and myself. I'm not convinced as Prof. Avi-Yonah is that the decision is correct, but I am interested in a few of the interpretive advances... Read More

U.K. Government Reveals Details of Diverted Profits Tax
Posted on 11 Dec 2014 by TaxAnalysts®

On December 10 HM Treasury released as part of a package draft legislation for the government's proposed "diverted profits tax" to tax profits derived from the U.K. by a company that has either structured its operations to avoid creating... Read More

Corporate Tax Transparency
Posted on 12 Apr 2012 by Allison Christians

The activist-led movement to increase multinational tax disclosure is proving to be a full-employment program for natural resource industry lobbyists. The money and energy available for fighting against transparency seems limitless. We have seen the effects... Read More

Tax Burden on Wages Rises Again in OECD Nations
Posted on 14 Apr 2014 by TaxAnalysts®

Taxes on wages in industrialized nations increased for the third year in a row, as governments sought to plug holes in their budgets with higher statutory income tax rates, according to the OECD's annual Taxing Wages publication, released on April... Read More

  • Blog Post: Tax Considerations for Taxpayers Applying the Economic Substance Doctrine

    The Background In 2010, Congress codified the economic substance doctrine, but left numerous unanswered questions for taxpayers on how to apply the doctrine. Along with codifying the economic substance doctrine, Congress also enacted strict liability penalties [ IRC § 6662(b)(6) (20 percent strict...
  • Blog Post: Corporate Tax Transparency

    The activist-led movement to increase multinational tax disclosure is proving to be a full-employment program for natural resource industry lobbyists. The money and energy available for fighting against transparency seems limitless. We have seen the effects of this in the US, where Dodd-Frank's section...
  • Blog Post: Repatriation Tax Holidays and IRC Section 965

    By Mary Riley * The debate over corporate tax reform has largely centered on lowering the corporate tax rate and, more radically, transitioning from a worldwide to a territorial system of international taxation. [Donald J. Marples and Jane G. Gravelle, CONG. RESEARCH SERVE, R40178, TAX CUTS ON REPATRIATION...
  • Blog Post: SCOTUS OKs U.K. Windfall Tax for Credit: The PPL Case

    The PPL decision was released yesterday [May 20, 2013] and taxprof posted initial thoughts from Reuven Avi Yonah and myself. I'm not convinced as Prof. Avi-Yonah is that the decision is correct, but I am interested in a few of the interpretive advances presented in the case. My comments: The Supreme...
  • Blog Post: NYU Summer Institute in Taxation

    Dates: July 14-25, 2014 Location: The Westin New York at Times Square New York, NY Join today's leading national and international tax authorities during a series of in-depth sessions on state and local taxation, partnerships, consolidated returns, trusts and estates, federal wealth tax, and...