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Unfair Apportionment: Consider the Alternatives
The taxpayer’s task is to assess both constitutional and statute-based options
When must state apportionment be fair? Always. If a state’s normal apportionment formula is operating unfairly with respect to your company, you need to consider the alternatives. The United States Supreme Court has articulated a four-part test for determining whether a state tax burdens interstate commerce in violation of the… Read more »
Nexus Is Crucial, Complex Connection for State Tax Professionals
After financial crisis, states enacted broader laws to increase revenues
Nexus is a wondrous word, replete with meanings. A quick search turns up all kinds of interesting uses. Nexus is a cell phone, it is a type of android from the movie Blade Runner, and it appears in the names of songs, bands, and albums. It is a superhero, the… Read more »
International Tax in Flux
With more changes coming, what’s your game plan?
At this writing we are in the middle of some of the most significant changes to the international tax landscape in a generation. Many of the coming changes are well reported and obvious, others less so. Although busy professionals have precious little time to consider trends and to plan… Read more »
Q&A With Robert Stack
Robert Stack served as deputy assistant secretary for international tax affairs in the Office of Policy at the U.S. Department of the Treasury for almost four years before deciding to leave government service. During his tenure, Stack responded to numerous questions from TEI members and recently granted Tax Executive… Read more »
TEI Roundtable No. 13: Ethics and Tax Planning
In the end, tax planners must be comfortable explaining to taxpayers how they report transactions
Tax planning and ethics. For some corporate tax practitioners, the combination is not exactly like the perfect martini, but more like the perfect storm. However, like it or not, both are extremely important when advising clients about tax issues. For this roundtable, we convened a group with a world of… Read more »
TEI at Three Score and Thirteen: Respected, Essential-and Evolving
As new leaders inevitably emerge, seasoned professionals say TEI critical to professional, personal growth
Over seventy years ago, a core group of corporate tax professionals met in New York City and created an organization to serve the professional needs of in-house tax executives. Meeting the education, networking, and advocacy needs of business tax professionals has anchored Tax Executives Institute ever since. Over the ensuing… Read more »
Recruiting and Retaining Corporate Tax Professionals
Hiring specialists discuss changes in how the business works-and in the candidates themselves
In some ways, the recruitment and retention of corporate tax professionals is the same as it has always been: finding the best candidates for the job and devising ways to keep them at the company. But things have also changed fairly dramatically in recent years. Applicants’ expectations are evolving, job… Read more »
TEI Roundtable No. 12: The Evolving Education of Tax Professionals
Trying to meet corporate needs for more well-rounded students in changing times
The education of tax professionals has never been as important—or as complex. Tax laws and regulations are proliferating, the international tax scene is burgeoning, online education is on the rise, and, according to some observers, many students expect different educational experiences. In November, we convened a roundtable to explore these… Read more »
Remembering Matthew, Ken, and Phil
Three Giants Who Changed the Practice of Tax
In the span of a few short months, the tax world lost three individuals—Matthew Rosen, Ken Gideon, and Phil Mann—who each left an indelible mark on tax law and tax practice. All three were affable, witty, and wise and possessed impeccably good judgment. They cared deeply about their families, friends,… Read more »
TEI Roundtable No. 11: What Keeps CTOs Up at Night
Retroactivity issues and the Apple case may trigger some angst, but what often cause concern for CTOs on the firing line are business developments they don't know about
For chief tax officers (CTOs), there are everyday worries, and then there are worries that keep them up at night—BEPS, changing compliance requirements, and increasing demands on their time, to name just a few. Tax Executive convened a roundtable to discuss in more detail the changing role of CTOs… Read more »
Optimizing Your Tax and IT Stack Tax leaders, tax technologists, chief financial officers (CFOs), and chief…
TEI Roundtable No. 49: A Look at the TCJA in 2025 Editor’s note. This conversation was recorded in August, prior to…
Renewable Energy Tax Credits After the Inflation Reduction Act Following the the 2024 US general election, with Donald Trump’s…
Inequitable Barriers to Equitable Apportionment Every state that imposes a corporate income tax requires multistate…
Prepping for Year-End: Internal Control Over Financial Reporting As year-end approaches, tax departments can already sense the year-end…
In Memoriam: Tom Maletta TEI Past International President Tom Maletta passed away in November.…