Departments and Columns

2019 State Tax Updates

With a groundbreaking shift in taxable nexus through the decision in South Dakota v. Wayfair, Inc., and with federal adjustments continuing to stem from implementation of the Tax Cuts and Jobs Act (TCJA), several states are moving forward with tax rate changes at both the individual and corporate levels. The… Read more »

Practical Application of Constitutional Limitations: A Road Map to Future Success
The Experts: Craig B. Fields, Mitchell A. Newmark, and Eugene J. Gibilaro

In the wake of the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., taxpayers have sought practical approaches to challenges under the significant remaining constitutional limitations on the authority of states to tax interstate commerce. In Wayfair, the U.S. Supreme Court put two large stakes in the ground.… Read more »

Supreme Court of the United States

Family Office Investments and Business Interest Proposed Regulations

Many taxpayers during this 2018 tax season will see differences not only in the amount of their estimated tax but also in the filing process. Family offices will experience changes to once familiar tax rules and a broadened tax base. To top it off, many tax forms have taken on… Read more »

The New Normal for International Tax: Finding the Right Tools to Answer the TCJA’s Biggest Challenges

The Tax Cuts and Jobs Act (TCJA) has dramatically changed how U.S. multinational corporations are taxed, forcing tax professionals to learn an entirely new rule set for offshore taxation. New provisions such as the tax on global intangible low-taxed income (GILTI), the base erosion and anti-abuse tax (BEAT), and the… Read more »

Varian Medical Systems and Forte International Tax Tackle GILTI/FDII and Foreign Tax Credits

This is the second installment of our Tax Technology Corner. As a corporate tax professional, you know how important technology is and how it’s evolving at warp speed. With new regulatory and compliance initiatives in the federal, state, local, and international areas, landmark tax reform legislation, and globalization of tax… Read more »

Richard Pettigrew

Are in-laws the bane of your existence? Well, that’s not the case with Richard Pettigrew, who first became interested in tax when his father-in-law introduced him to this complex yet interesting field in 1972. Pettigrew had just begun his education at the University of North Texas, and his father-in-law asked… Read more »

Emerging Leader: Doug Rodolph

You could say that Doug Rodolph’s interest in a tax career was a neither a slow burn nor a fast one—more of a medium burn. When he started college, Rodolph knew he wanted to go into accounting. After all, he always enjoyed math and thought it would be a great… Read more »

TEI’s 69th Midyear Conference: Maximizing Your Tax Smorgasbord!

As I write this, TEI is on final approach to deliver its 69th Midyear Conference, themed “Navigating the TCJA Regulatory Framework: Questions and Quandaries.” To help you analyze more than 1,200 pages of Tax Cuts and Jobs Act-related regulations, as well as examine the state and local tax, tax management,… Read more »

Getting Your Refund—Once Your Tax Disputes Are Resolved: Navigating the Joint Committee Review Process
The Expert: Marjorie Margolies

If you are like most taxpayers, you want to close out your old tax years as soon as possible, especially when you are owed a refund. In many cases—refund or not—there are a surprising number of Internal Revenue Service procedures and documentation requirements to navigate after resolving or settling the… Read more »