Departments and Columns

Digital Economy Forces Global Tax Authorities to Adapt

Tax jurisdictions around the world are feeling the pressure to update their rules to keep pace with the disruptions brought about by the digitization of the economy. Defining where value is created has become much more complex than when most countries’ corporate tax rules were written. Traditional corporate tax rules… Read more »

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Tax Tech Matters

In an evolving corporate tax environment—especially now, with tax reform keeping tax professionals on their toes—adaptability is more important than ever, and surely that includes the need to stay with the times. Technology’s place in tax cannot be overlooked, and the folks at Thomson Reuters ONESOURCE know that. ONESOURCE’s 2018… Read more »

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Gregory Viggiano

What on earth could the late 1960s television show The Green Hornet have to do with tax planning at the AP Moller–Maersk Group? Let’s let Gregory Viggiano, the company’s senior director of tax planning, explain it in his own words: “When I was five, I was a fan of the… Read more »

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Using Your Capital Investment Budget to Maximize Value From Economic Development Incentives
The Experts: Wes Bowen and Rudy Watkins

Every year, companies invest billions of dollars into property, plant, and equipment for new and existing facilities. Such capital investments are made to meet changing market demands, improve operational efficiencies, enable expansion, and maintain the integrity of existing assets. Federal, state, and local governments offer various economic development incentives to… Read more »

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Emerging Leader: Susanna Yoo

For Susanna Yoo, tax law isn’t just what’s written in the Internal Revenue Code or the implementing regulations. Tax law can also be dynamic in its application and interpretation. “The same black and white words in the tax law may apply differently, depending on the facts and circumstance of the… Read more »

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Elevating Our Profile, Communicating Our Value

For many or perhaps even most of TEI’s membership, the legislative process that resulted in the Tax Reform Act of 1986 (TRA ’86) is a distant memory. Indeed, by the time I first became a head of global tax (it seems like yesterday, but it very much isn’t), the provisions… Read more »

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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 »

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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 »

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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 »

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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 »

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