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It’s a Celebration!
TEI takes to the Big Apple for its diamond anniversary milestone

TEI descended on the New York Marriott Marquis in Times Square to celebrate its seventy-fifth anniversary at the Annual Conference in October. More than 500 registrants, including members from around the world, 175 speakers, more than seventy sponsor firms, and TEI’s entire staff joined to participate in this special occasion.… Read more »

TEI Roundtable No. 45: The 2023 Survey of Chief Tax Officers
Does your company have a tax technologist?

Chief tax officers (CTOs) are integral to the fabric of TEI, with their own roundtable discussion group and their participation in all aspects of the organization. Recently, TEI held a CTO discussion group session regarding the role and prevalence of tax technologists and surveyed CTOs on several issues, including whether… Read more »

TEI Roundtable No. 44: Leadership Development and Succession Planning
One critical factor is finding high-potential candidates on the team

As we’ve learned from the fabulous TV series Succession, leadership development and succession planning can often get a little, shall we say, dicey. Fortunately, in the tax realm, it doesn’t get quite as chaotic as in the Roy family. To find out more about best practices in our profession, we… Read more »

New Developments in Canada’s General Anti-Avoidance Rule
Is Canada overreaching with proposed changes?

Editor’s note. This article was written in early May. In Deans Knight Income Corporation v. The King, on May 26 the Supreme Court of Canada reached a seven-to-one decision in favor of the government. The past twelve months have seen two very significant developments in the general anti-avoidance rule (GAAR)… Read more »

TEI Roundtable No. 42: A Deep Dive Into the Murky Waters of UTPs

Uncertain tax positions (UTPs) offer taxpayers both opportunities and challenges. We wanted to take a closer look at this important issue, so, of course, we assembled a roundtable of knowledgeable tax professionals, including George Clarke, partner at the Washington, D.C., office of Baker McKenzie; George Hani, member with Miller &… Read more »

The New Corporate Alternative Minimum Tax: Five Not-So-Obvious Rule Applications to Consider
Like it or not, the CAMT rules have unexpected applications and potentially problematic effects

Editor’s note: This article was written in mid-December 2022. It is expected that by the time of publication, the US Department of Treasury and the Internal Revenue Service may release guidance to address some issues this article discusses. The corporate alternative minimum tax (CAMT) was enacted as part of the… Read more »

The “Most Interesting Man in the World” of R&D Tax Credits
Using Dan’s technology tips to improve your process today

Remember the Dos Equis beer ads where a bearded, distinguished-looking older gentleman wrestled bears, had drinks with Castro, and climbed Everest with his mom on his back as the bombastic voiceover recounted his daring exploits? “Bear hugs are what he gives bears. He lives vicariously through himself. His mom has… Read more »

TEI Roundtable No. 40: Foreign Tax Credit Regulations
Are you up-to-date?

For almost four decades, the foreign tax credit regulations have established a three-part net gain requirement for determining when a particular foreign levy is an income tax. Now, things have changed. We assembled a panel of knowledgeable tax practitioners in the space to discuss how these changes came about and… Read more »

Managing Corporate Foundation Risk
What role do in-house tax professionals play in advancing charitable objectives?

Causes worthy of support are plentiful, and new ones seem to appear daily. How a company responds to societal needs is more important than ever. More than 2,800 corporate foundations are estimated to exist in the United States.1 Many companies are moving away from traditional or responsive models of philanthropy… Read more »

Interview With IRS Deputy Chief Information Officer Kaschit Pandya
IRS and TEI working group coordinates efforts to optimize IRS technology

To keep current on tax issues, TEI members always like to hear directly from top Internal Revenue Service officials. So, we were thrilled when Kaschit Pandya, deputy chief information officer at the IRS, accepted our invitation to be interviewed by Brian Kaufman, vice president and tax counsel at Capital One… Read more »