Tax Law

Recent Posts

Taxation & Morality: Odd Bedfellows
Posted on 13 Mar 2013 by Robert Goulder

There is a public opinion poll for just about everything these days. I recently stumbled across a U.K. poll on corporate taxes and morality. Here we have two subjects that don't necessarily seem connected ... or are they? In the survey 66% of respondents... Read More

Apple Sidesteps Taxes – What’s Wrong With That?
Posted on 1 May 2012 by Christopher Bergin

A front-page article in Sunday's New York Times (" How Apple Sidesteps Billions in Taxes ") is getting quite the buzz. A couple of things about the article. While the Times piece recognizes that there is nothing illegal about the techniques... 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

Tax Mitigation-Avoidance-Evasion
Posted on 5 Jun 2012 by Allison Christians

"Tax avoidance involves arrangement of a transaction in order to obtain a tax advantage, benefit, or reduction in a manner unintended by the tax law. It is an unacceptable manipulation of the law which is unlike legitimate tax mitigation. Mitigation... Read More

A Grown-Up Conversation About Corporate Tax
Posted on 27 Feb 2012 by Martin A. Sullivan

Nothing is more fun for liberals than to catch a big multinational abusing U.S. tax laws. Google, Cisco, General Electric, and Apple -- to name a few -- now have public relations problems because the press has put a spotlight on their use of offshore... 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

A Grown-Up Conversation About Corporate Tax
Posted on 27 Feb 2012 by Martin A. Sullivan

Nothing is more fun for liberals than to catch a big multinational abusing U.S. tax laws. Google, Cisco, General Electric, and Apple -- to name a few -- now have public relations problems because the press has put a spotlight on their use of offshore... Read More

Immoral Tax Avoidance? No Such Thing.
Posted on 29 Oct 2010 by Tax Analysts Editorial Staff

Tim Fernholz recounts his thoughts on Google's now-famous tax avoidance : Seriously, though, after reading this article about Google's evasion of $3.1 billion in tax obligations through legal loopholes, I got into a Twitter argument with... Read More

Apple Sidesteps Taxes – What’s Wrong With That?
Posted on 1 May 2012 by Christopher Bergin

A front-page article in Sunday's New York Times (" How Apple Sidesteps Billions in Taxes ") is getting quite the buzz. A couple of things about the article. While the Times piece recognizes that there is nothing illegal about the techniques... Read More

It May Be Legal, But It Ain't Always Right
Posted on 28 Apr 2011 by Tax Analysts Editorial Staff

Tax avoidance is legal and tax evasion is not. Simple distinction, but not always relevant, at least not in politics. Consider the recent burst of outrage over corporate tax avoidance generally and General Electric's tax bill in particular. In some... Read More

Tax Mitigation-Avoidance-Evasion
Posted on 5 Jun 2012 by Allison Christians

"Tax avoidance involves arrangement of a transaction in order to obtain a tax advantage, benefit, or reduction in a manner unintended by the tax law. It is an unacceptable manipulation of the law which is unlike legitimate tax mitigation. Mitigation... Read More