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Indirect Taxes, Canada: Impact of Delivery Terms
Effect is significant on application of GST/HST on imports, exports, and sales
Canada imposes a five percent federal value-added tax called the goods and services tax (GST), which applies to the supply of most goods and services in Canada and to imports of most goods into Canada. Five Canadian provinces (Ontario, Nova Scotia, New Brunswick, Prince Edward Island, and Newfoundland and Labrador)… Read more »
TEI Roundtable No. 15: A VAT in the United States—Fat Chance?
Will we ever enact a value-added tax, or is it just too political?
Many countries in the world have a value-added tax (VAT), including our neighbor to the north. But, so far, Congress has shied away from implementing a VAT in the United States, for—and let’s be real—mostly political reasons. But is it an impossibility? For this roundtable, we convened a group of… Read more »
Imports and Exports, Canada: What You Really Need to Know About GST/HST
The ins and outs of a multistage value-added tax payable by the ultimate consumer
When doing business with another country, the sales tax implications are an important consideration. It is possible for nonresidents of Canada1 to acquire goods and services in Canada for export without having to pay the goods and services tax/harmonized sales tax (GST/HST). It is also possible for nonresidents to provide… Read more »
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 »
Optimizing Your Tax and IT Stack Tax leaders, tax technologists, chief financial officers (CFOs), and chief…
An Overview of the EU Public Country-by-Country Reporting Rules The European Union (EU) has long been at the forefront…
Optimizing Tax Through Structured Data Storage and Data Pipelines In today’s fast-paced digital business environment, tax departments are under…
Renewable Energy Tax Credits After the Inflation Reduction Act Following the the 2024 US general election, with Donald Trump’s…
TEI Roundtable No. 49: A Look at the TCJA in 2025 Editor’s note. This conversation was recorded in August, prior to…
Preparing Now for 2025 Tax Legislative Activity Editor's note: This article was finalized prior to President Donald…