The Supreme Court Ruling and the Potential for Tariff Refunds: Their Impact on Transfer Pricing
A view from transfer pricing practitioners
When the United States introduced reciprocal tariffs in April 2025, public debate focused primarily on trade balances and industrial policy. Policymakers framed the tariffs as instruments for correcting perceived trade imbalances and reshaping supply chains. For multinational enterprises (MNEs), however, the tariffs represented something far more immediate and concrete. What…
Corporate Apportionment of Partnership Income
Virginia ruling could have multistate implications
A decision issued by the Virginia Court of Appeals, FJ Management, Inc. v. Commonwealth of Virginia Department of Taxation, No. 0701-23-2 (Virginia Appeals Court 2024), addressed the computation of a corporation’s Virginia-apportioned taxable income, when the corporation owns a partnership interest. The Court of Appeals determined that, in this case,…
Continuing Education Calendar
2026 US International Tax Course August 3–7 Seattle, WA Annual Meeting of Members August 9–11 Jackson Hole, WY International Tax Student Case Competition August 13–15 Montréal, Canada Audits & Appeals Seminar September 8–10 Tysons, VA 81st Annual Conference October 18–21 Nashville, TN 2027 77th Midyear Conference March 21–24 Washington, DC… Read more »
Overlooked in Tax Transformation: Elevating Notice Management to a Core Compliance Control
Tax technology has advanced rapidly, with recent coverage highlighting the acceleration of automation within tax departments, the growing role of artificial intelligence, improvements in tax provision systems, and the increasing importance of structured data strategies. Despite significant progress in these areas, one of the most operationally sensitive workflows in the… Read more »
Coming to D.C. This Summer? Stop by TEI!
If your summer travel plans bring you to Washington, D.C., consider stopping by TEI headquarters. Whether you’re in town for meetings, a conference, or a just taking in D.C. on vacation, TEI would love the opportunity to welcome you, show you around the office, and hear what’s on your mind.… Read more »
Regions 4 and 5
Hold Second Joint Conference
On May 20–22, TEI Regions 4 and 5 returned to Sawmill Creek Resort in Sandusky, Ohio, for their second joint regional conference. Building on the success of the inaugural event in 2025, attendance increased as members gathered for continuing professional education sessions covering a broad range of timely tax topics.…
Masha Freyvert
When Masha Freyvert was an undergraduate at Boston University, she wasn’t certain where her education would lead her. “To an extent, I let fate decide. Although I was committed to accounting, I wasn’t yet sure which specialty to pursue,” she says. At the time, the economy was reeling from the… Read more »
Crux on Participation in Transferable Tax Credit Market
According to a recent Crux report, Benchmarking Corporate Participation in the 2025 Tax Credit Market, corporate participation in the tax credit market continued to broaden in 2025, even as policy developments, such as the One Big Beautiful Bill Act, introduced new uncertainty around tax liability and transaction timing. The report… Read more »
New Group Pricing Structure
One of my key goals for the 2025–2026 fiscal year was to develop a new membership model that would make TEI membership more accessible and cost-effective for organizations with multiple in-house tax professionals. I am pleased to announce that the TEI Board of Directors recently approved a new group pricing… Read more »
Acknowledgments
TEI gratefully acknowledges the support of its sponsors. Their financial support enables TEI to maintain a rich program of value-added education, networking, and advocacy activities for the in-house tax community. Exclusive Affinity Partner Thomson Reuters Platinum Andersen BDO Birch Risk Advisors Bloomberg Tax CAC, part of The Baldwin Group Crowe… Read more »
New Group Pricing Structure One of my key goals for the 2025–2026 fiscal year…
Corporate Apportionment of Partnership Income A decision issued by the Virginia Court of Appeals, FJ…
2026 State Tax Changes According to the Tax Foundation, forty-three states made significant changes…
The Supreme Court Ruling and the Potential for Tariff Refunds: Their Impact on Transfer Pricing When the United States introduced reciprocal tariffs in April 2025,…
The Price of Regulatory Certainty Prior to the Inflation Reduction Act (IRA) of 2022, transferability…
Certainty by Design Tax executives operate in a world where material transactions cannot…