Departments and Columns

A Little Rebellion Now and Again

Over two hundred years ago, Thomas Jefferson observed that “a little rebellion every now and then is a good thing.” Well, there are rebellions and then there are rebellions. The recent 2016 presidential election arguably belongs in that second category, with its pushed envelopes, destroyed conventions, and overturned expectations about… Read more »

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Emerging Leader: Dorothy O’Shea

“When I graduated from university with a bachelor of commerce degree with a major in accounting, I would never have imagined that my career path would have led me to spending the majority of my career in tax,” Dorothy O’Shea says. But O’Shea, currently head of tax for General Mills… Read more »

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Jim Kennedy

For Jim Kennedy, there was little doubt that his calling was to be a tax professional. In law school, Kennedy took every tax course he could and wrote a comment for the University of Pittsburgh Law Review on safe harbor leasing under ERTA and TEFRA. “This interest in tax legislation… Read more »

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Data Analytics for Tax: A Primer

Big data is one of the most important advances the business and consumer sectors have seen since the dawn of the internet. But what does big data mean for tax? What doors can it open? Although some skepticism is healthy every time marketers and media outlets trumpet a new, seemingly… Read more »

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Practical Implications of New Partnership Audit Rules
The Experts: Michael Hauswirth, Todd McArthur, Adam Feuerstein

Ignore the new partnership audit rules at your own peril. Absent an election of earlier application, they take effect for tax years beginning in 2018. Under the new rules, the Internal Revenue Service (IRS) generally will collect tax at the partnership level on adjusted partnership items at the highest corporate… Read more »

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TEI’s 71st Annual Conference— Examining Tax Transparency

             

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Mitch Frank

For some corporate tax practitioners, interest in tax issues begins with their first job in the financial area; for others it’s law school; still others, college. But for Mitch Frank, general director, taxes, at BNSF Railway Inc., it began in high school. “I took a bookkeeping course that included reference… Read more »

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The Intersection of Customs and Tax Disciplines: Which Tail, Which Dog?

In determining “which tail, which dog” controls the intersection of the customs and tax disciplines, we must first define what we mean by “tax.” If we refer to tax in the broadest sense, to include all forms of tax levies, both direct and indirect, then there is no intersection at… Read more »

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Tax Reformers Consider Cash Flow Business Taxes, VATs, and Integration
The Expert: Harry L. (Hank) Gutman

In the last Congress, tax reformers considered cash flow business taxes, VATs, and integration as part of potential business tax reform. What’s the Outlook for Congressional Tax Reform? The second session of the last Congress saw some positive developments in the seemingly never- ending quest for business income tax reform.… Read more »

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Access Granted: The Campaign

When TEI Past President Sandy Macfarlane assumed his post a little more than a year ago, he introduced his plan Building for the Future. Part of the plan involved engaging with emerging leaders in TEI and expanding access to new members. This strategic endeavor, continuing its progress under new TEI… Read more »

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