Author: Tax Executive Staff

TEI Bestows President’s Award on Makaris and Wireman, Honorary Membership on Silbiger

by Tax Executive Staff
February 27, 2024
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Two of the highest honors a TEI member can receive are the Institute’s President’s Award and honorary membership. At the 75th Anniversary Celebration at TEI’s Annual Conference, the Institute gave the President’s Award to Rita Makaris and Richard Wireman II and honorary membership to Mark Silbiger. Here’s a brief summary… Read more »

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

by Tax Executive Staff
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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.…

Heard at the Conference

by Tax Executive Staff
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At TEI’s 75th Anniversary Celebration, we asked attendees and sponsors to tell us what TEI meant to them and to describe the value of the TEI experience. Here’s a sampling of what our fabulous attendees and our equally excellent sponsors had to say.

Global Tax Policy and Controversy Trends
Only one thing is certain—they’re not boring

by Tax Executive Staff
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In an engaging and educational Annual Conference session moderated by Cliff Mangano, chair of TEI’s IRS Administrative Affairs Committee, a panel of experts discussed recent developments and trends in global tax policy and controversy. The experts included Scott Frewing, tax partner in the Palo Alto office of Baker McKenzie, who…

EMEA Chapter Members Report on OECD Stakeholder Meeting

by Tax Executive Staff
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After more than seventy-five years, TEI’s global influence is, by any measure, enormous. An illustrative example is the recent Organisation for Economic Co-operation and Development (OECD) Stakeholder Day on Global Mobility, in which two members of TEI’s EMEA Chapter, Karine Halimi-Guez, vice president and head of tax at Booking.com, and… Read more »

Tax Credit Transferability and Direct Pay Proposed Under the IRA
Potential for interactions with Section 174 complicate a seemingly simple program

by Starling Marshall​, ​​​Christine Lane, and Carina Federico
December 5, 2023
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The new tax credits in the Inflation Reduction Act (IRA) mean that more taxpayers will have access to more tax credits in the near future. But recent guidance highlights some uncertainties that taxpayers should be aware of before jumping in. The Treasury Department and the Internal Revenue Service recently released…

The Deference Doctrine—Its History and Possible Future
The Chevron doctrine has weathered changes since 1984, but the biggest one of all may be on the horizon

by Mary Bernard and Mark Nachbar
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The doctrine of administrative deference, established in the Chevron case in 1984, requires deference to an agency’s reasonable interpretation of an ambiguous statute.1 The two-part test for requiring deference first addresses whether “Congress has directly spoken to the precise question at issue.”2 If so, the court must enforce the “unambiguous…

TEI Comments on Canadian DST

by Tax Executive Staff
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On September 8, TEI submitted comments on a revised draft of the Canadian Digital Services Tax (DST) to the Department of Finance Canada. The comments included requests that 1) Canada join with the other 138 countries collaborating on the OECD’s Inclusive Framework to support the extension of the multilateral negotiations… Read more »