Departments and Columns

Emerging Leader: Cheria Coram

Cheria Coram started out college pursuing a double major in chemistry and biology but quickly became disenchanted with becoming a doctor or lab researcher and switched to business school. After two accounting classes, she found her fit and declared accounting her major. She applied for internships facing the “tax or… Read more »

Diversity in Tax Employment

In December 2017, Tax Talent released its 2018 Diversity in Tax Report, which highlights diversity trends and, specifically, pinpoints racial and gender shifts in tax employment in 2017. Using Tax Talent’s database of corporate in-house tax professionals, combined with data from the U.S. Bureau of Labor Statistics, the American Institute… Read more »

Welcome, TEI Nevada!

In mid-May, TEI’s international president, Robert Howren, presided at a ceremony to confer a charter to the members of the Institute’s newest chapter, its fifty-seventh, in Nevada. In welcoming the new chapter to the TEI family, Howren noted that “every new chapter represents a renewal and a reaffirmation of the… Read more »

The Tax and Other Costs of Paying Executives the Big Bucks
The Experts: Sheryl VanderBaan and Julie Collins

Tax reform legislation expanded the one-million-dollar annual deduction limitation applied to certain compensation paid to top executives of publicly held companies. The result? More disallowed compensation deductions for more companies and on more employees, a higher financial statement cost of compensation, and more work to account properly for the new… Read more »

Tax Reform Is in the Books

Another interim reporting period is rounding the corner, which means it is time to update the feature story in many of today’s Notes to the Financial Statements—the income tax footnote and the effects of the Tax Cuts and Jobs Act (TCJA). Believe it or not, the Financial Accounting Standards Board’s… Read more »

Changing of the Guard, Starting a New Chapter

On a beautiful June day in Huntington Beach, California, back in 2014, our lives were changed forever, and the emerging tax professionals (ETP) subcommittee (though unnamed at the time) was officially born. What an incredible four years it has been. We could never have imagined how many outstanding people we… Read more »

John Mann

John Mann has distinct childhood memories that foretold his current career in tax. One involved attending a meeting with his mother and the tax advisor who prepared her tax return. Another was having that same advisor prepare his own tax return for part-time work during high school. “It’s funny how… Read more »

What a Year. Where Did the Time Go?

At the start of my presidential year, I had a few core objectives for the upcoming twelve months. I wanted to make a difference personally, positively impact our members, and, above all, contribute to the betterment of the tax community. Those objectives were reflected in my overall theme of “Getting… Read more »

Emerging Leader: Tasheaya Warren Ellison

Tasheaya Warren Ellison entered law school to become a white-collar criminal defense attorney. But then fate intervened. Ellison registered for a tax course solely to prepare for the Oregon State Bar. The next thing she knew, she was chasing after a degree in taxation. “I had an incredible tax professor… Read more »

Practical Insights for Combatting New York’s Expansion of Sales Tax Law
The Experts: Zach Gladney and Matthew Hedstrom

Much has been written about the New York State Department of Taxation and Finance’s positions on the taxation of software, software as a service (SaaS), and other software-based services. The critiques have concerned, in part, the department’s guidance on the sales and use tax consequences of cloud computing and other… Read more »