This is the first installment of a new column called 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, and international areas, landmark tax reform legislation, and globalization… Read more »
Following the enactment of the U.S. Tax Cuts and Jobs Act (TCJA), U.S. multinational companies (MNCs) now face a new anti-deferral provision in the form of global intangible low-taxed income (GILTI). GILTI is an additional category of income, which is taxed on a current basis to U.S. shareholders of controlled… Read more »
Conventional wisdom says that Wall Street likes divided government, but should tax directors feel the same way? Now that the new Congress has been sworn in and is beginning its work, businesses must attempt to determine what the prospect is for tax legislation in the 116th Congress with a Democratic…
In this article we discuss the global trend toward taxing foreign companies with significant business abroad that have managed, by dodging local permanent establishment requirements, to remain outside the tax net in the countries where they do business. In particular, we discuss the recent trend whereby taxing authorities have significantly…
A country’s tax code is integral to economic performance because its purpose is to promote economic development while raising revenue for government priorities. The tax code can make or break a domestic economy, the awareness of which has spurred most countries in the Organisation for Economic Co-operation and Development (OECD)… Read more »
When Ellen Berenholz was in college and working for a CPA firm, she could recite financial statement opinions backward and forward. You think that might have come in handy when she began her post-college career at Arthur Andersen’s audit group? Actually, Berenholz proofread financial statements at the CPA firm, checking… Read more »
TEI’s Nebraska Chapter held a full-day CPE/CLE event on November 13, 2018, at the Scott Conference Center in Omaha. The event drew more than 170 attendees representing over thirty-five companies from Nebraska, Iowa, and South Dakota. The president of the Nebraska Chapter, Kevin Meehan, was excited about displaying the new…
The twentieth academic year of the Advanced LL.M. Program in International Tax Law at the International Tax Center at Leiden University (the Netherlands) came to a close on August 25, 2018, with a graduation lecture and presentation of awards in the Great Auditorium of the Academy Building. An Theeuwes, past…
Registration is open for the following continuing education programs. Visit tei.org for preliminary program and registration information. Tax and Tax Technology Seminar, February 26–27, 2019, San Mateo, CA TEI’s 69th Midyear Conference—Navigating the TCJA Regulatory Framework: Questions & Quandaries, March 31–April 3, 2019, Washington, D.C. Audits and Appeals Seminar, May 20–23,… Read more »
Without question, the benefits of your TEI membership and the return on investment you receive in terms of educational programming, advocacy, and networking are without equal in the tax marketplace. Educational programs presented at the chapter, regional, and Institute levels feature best-in-class instructors delivering technical and practical insights on timely… Read more »
