Departments and Columns
Refund Claims—Don’t Leave Money on the Table
The Expert: Rob Kovacev
Refund claims for open tax years are an often overlooked opportunity to ensure that a taxpayer takes advantage of tax benefits to which it is entitled. The recent tax reform legislation makes refund claims more valuable, particularly for tax benefits that will be reduced or eliminated beginning in 2018. It… Read more »
OECD Corporate Tax Rates
Compared with the thirty-four other countries in the Organisation for Economic Co-operation and Development (OECD), until recently the United States boasted the highest corporate tax rate, but with the signing of the Tax Cuts and Jobs Act of 2017 in December, the United States significantly lowered its rate from thirty-five… Read more »
Cherry Blossoms, Maybe; Tax Reform, Finally; TEI’s Midyear Conference, Always!
March Madness puts most of us in mind of the NCAA basketball tournament. But Washington offers March madness of a wholly different sort, one that stretches the bounds of unpredictability far beyond the usual debt ceiling dance or legislative cliffhangers. “Fake news” and “hyperbolic opinion” have become the new normal.… Read more »
Managing Multiple Generations Within Your Department or Team
The one question TEI members most often ask us, the co-chairs of the emerging tax professionals subcommittee, is how to deal with and manage the millennials within their departments and teams. We get asked this question so often, in fact, that the first meeting-in-a-box our subcommittee developed centered on this… Read more »
Tax and Benefits Considerations for Service Providers for Family Offices
Family offices compete for talent with the top investment advisory firms, investment banks, law firms, accounting firms, other family offices, and other organizations. These talented service providers are typically sophisticated and well aware of tax-efficient and creative ways that individuals are compensated in the general marketplace (including private equity and… Read more »
A Look Back at 2017—and Ahead to 2018
Welcome to 2018 and the first installment of Emerging Tax Professionals (ETP) Update. We are thrilled to have been given the opportunity to share with you the latest news from the ETP subcommittee in this recurring column in Tax Executive. As we sat down to write this inaugural column, we… Read more »
U.S. Tax Reform: History in Review
With the recent signing of new tax reform legislation in the United States and its implications sweeping through in-house tax offices—not to mention the entire nation—it’s easy to lose sight of how we got to this point. Taxation in the United States has been controversial since before the country’s independence,… Read more »
Fraser Reid
“It’s for tax reasons.” You’ve heard that expression before. For Fraser Reid, vice president, taxation, at Teekay Shipping (Canada) Ltd., it was a turning point in his career. Here’s how Reid explains it: “When I was completing my thirty months of articling for my chartered accountant (CA) designation in the… Read more »
Emerging Leader: Mitchell Trager
For Mitchell Trager, senior tax counsel at Georgia-Pacific LLC, involvement in the tax industry really was a way of life. His father, who passed away when Trager was a teenager, was a tax attorney for a major New York law firm. “We used to talk about what he did, what… Read more »
TEI’s 72nd Annual Conference
Highlights from Toronto
Question: How Can Companies Take Advantage of Digital Assets With No Tax Impact? Digital-asset-based loyalty and reward programs allow companies to create a…
The Rise of the Excise Tax In August 2022, Public Law No. 117-169—commonly called the Inflation…
Prepare for Public Country-by-Country Reporting With public country-by-country reporting (CbCR) on the horizon, companies with…
Who Is the Customer? Compared to the complexity of cost-of-performance (COP) sourcing of services…
Navigating Tax Risk in the Modern Era: Why Tax Technology Is Essential In today’s ever-changing tax world, managing the organization’s tax risk…
An Exciting Year Ahead It is a great honor for me to serve as…