How Remote Workforce Programs Trigger Myriad Tax Problems—Part One
What’s triggered? How about fringe benefits, federal and state tax withholding, and information-reporting issues?
Editor’s note: Given the complexity of this topic, this will be a two-part article. This first part addresses fringe benefits, federal and state tax withholding, and information reporting. The second part, which will appear in the May-June issue of Tax Executive, will address 1) tax reporting and withholding under remote-work…
Celebrating Our Accomplishments—and the Midyear Conference
At about the halfway point in my presidency, I thought it would be a good time to take stock of what we have accomplished so far and to look ahead to what’s on the agenda over the next few months. All we accomplished so far was a team effort, with… Read more »
TEI Comments on OECD Pillar Two GloBE Tax Certainty Consultation
On February 3, TEI provided comments to the Organisation for Economic Co-operation and Development (OECD) regarding its public consultation on GloBE tax certainty under the OECD’s two-pillar approach to the tax consequences of the digitization of the economy. The Institute’s comments focused on preventing and resolving tax disputes arising from… 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…
Why Corporates Need a Data-Driven Approach to Cash Management
With the S&P 500 down more than twenty-three percent through the end of September 2022, inflation up 8.2 percent during the same period, and the threat of recession looming more ominously by the day, it’s safe to say that corporate tax and finance professionals are feeling a little skittish about… Read more »
Apportionment: Normal Formulas Are Unfair and Can Be Challenged
Let’s acknowledge that companies’ advantages in the market arise partly from their human capital and use of assets—both tangible and intangible
For the 2022 tax year, of the forty-five states (plus the District of Columbia) that impose a corporate income tax, more than thirty require the use of a single sales factor normal apportionment formula; and, when we also consider states that put additional weight on the sales factor, that number…
Danielle Beluch
Danielle Beluch doesn’t consider herself a “traditional” tax person. Here’s how she explains it: “I started my studies as a chemistry major, but when I proved to be a klutz in the lab, I knew I had to pick another industry to study. Accounting seemed to be a safe option,… Read more »
IRS Appeals: Latest Developments
The Expert: Mary McNulty
As the Internal Revenue Service increases enforcement in the wake of the pandemic and receives additional funding, undoubtedly there will be new developments that will impact taxpayers’ experiences when their cases land at IRS Appeals. This article provides tips on navigating these developments at IRS Appeals. What’s New at IRS…
Tax Transformation Trends
As digital transformation becomes more urgent, companies are relying on tax-focused perspectives to help them navigate the challenges that come with such change. Last June, Deloitte released its latest installment of its three-part Tax Transformation Trends series, which reports on survey findings from 300-plus tax and finance executives across the… Read more »
Continuing Education Calendar
2023 Federal Tax Course – Level 1: Simulive Edition January 9–February 28 Virtual US International Tax Course: Simulive Edition January 11–March 2 Virtual Mergers & Acquisitions Seminar February 6–7 Nashville, TN 73rd Midyear Conference March 19–22 Washington, DC Tax Technology Seminar April 24–25 San Diego, CA Federal Tax Course –… Read more »
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…
Preparing Now for 2025 Tax Legislative Activity Editor's note: This article was finalized prior to President Donald…
TEI Roundtable No. 51: The Future Corporate Tax Department As tax moves into the future, in-house professionals are experiencing…
How Tax Insurance Can Be a Valuable Tool for Managing Transfer Pricing Risk in 2025 and Beyond Heightened regulatory scrutiny around the world has made transfer pricing…
TEI to Comment on New Proposed Section 987 Regulations The US Treasury Department and Internal Revenue Service published new…