Author: Tax Executive Staff

‘Economic Presence’ Enough for Sales Tax? Relying on Quill May Be Hazardous

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An out-of-state company can’t be required to collect sales tax in a state unless the state has a strong enough connection to it. Determining whether this connection, or nexus, exists is increasingly complicated. More than twenty years ago, though, the U.S. Supreme Court provided some certainty for companies. The Court… Read more »

New England Chapter
Presents Scholarships at All-Day Meeting

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The New England Chapter’s annual All-Day Meeting on May 13 included the presentation of two Chapter scholarship awards. TEI New England has established scholarships with two regional universities and awards the scholarships annually to exceptional students who have committed to further education in tax.

Portland Chapter
Hosts Annual Tax Conference

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In late April, more than 100 participants gathered at the Multnomah Athletic Club in Portland, Oregon, for the TEI Portland Chapter’s Annual Tax Conference. The keynote speaker at the conference was Jon Traub, managing principal of Deloitte’s tax policy group, who provided attendees with insights into tax policy and politics…

Atlanta Chapter
Hosts All-Day CPE Event

The Atlanta TEI chapter’s All-Day CPE Event on May 19 was presented by Ernst & Young at the Renaissance Atlanta Waverly Hotel. During the event, several presenters covered subjects such as current topics in controversy, tax accounting, legislative and technology updates, and global tax in a BEPS world, as well…

TEI Roundtable No. 9: Technology Standards & the Tax Function
Hosting issues, cloud-based data aggregation, and cybersecurity protection — mixed in with corporate tax requirements — are among the key concerns.

Hands reaching out over chat bubbles

As technology standards continue to change, so do their impact on the tax function and corporate tax professionals. Tax Executive convened a roundtable to discuss the burgeoning relationship among technology standards, tax requirements, and the changing dynamics of tax professionals. Kelly Necessary, senior director of tax at Time Warner Cable;…

Proposed Related-Party Debt vs. Equity Regulations: Section 385 — Reactions and Practical Responses
The proposed rules ignore commercial realities, create a bias toward third-party borrowing and equity investments, and mandate significant reporting obligations — but what can taxpayers do?

small figure walking among books the size of buildings

The proposed regulations ignore the commercial realities of doing business in a global economy. They create a bias toward third-party borrowing and equity investments in lieu of intercompany debt. If finalized in their current form, the proposed regulations will force companies to choose inefficient mechanisms for financing their operations and…

Angela Wallace

Angela Wallace didn’t just jump right into tax. One month after graduating from college with a bachelor of science in biology, Wallace and her husband started their family. She chose not to pursue her plans to become a physical therapist. “I waited tables for four years because it provided flexible… Read more »