How the IRS May Do More With Less
As the IRS modernizes with AI and other tech, it faces funding cuts and shifting enforcement priorities
Facing ongoing budget constraints and a significant reduction in workforce, the Internal Revenue Service is changing its approach to taxpayer service, enforcement, and collections. Taxpayers and tax practitioners are seeing early signs of how the IRS is leveraging technology and data analytics as well as returning to some old practices…
TEI Comments on OBBBA Implementation
On November 10, TEI submitted comments on the implementation of a number of the provisions in the One Big Beautiful Bill Act (OBBBA). The comments focused on the interaction between the corporate alternative minimum tax (CAMT) and Section 174A, including a detailed discussion of the statutory grant of rulemaking authority… Read more »
The Unconstitutionality of the Brazilian QDMTT
New tax on multinational groups raises legal and equity concerns
On December 30, 2024, the government of Brazil published Law 15,079, which went into effect on January 1, 2025. It instituted the Additional Social Contribution on Net Income (Adicional da Contribuição Social sobre o Lucro Líquido, or ACSLL), a tax that applies to multinational entities operating in Brazil. The ACSLL…
Sales Tax Traps for Disregarded Entities
A handful of states pose hidden compliance risks
Sales tax rules can be confusing, because states often take different approaches to the same tax concept. In most cases, sales tax obligations apply at the level of each separate legal entity—even if that entity is disregarded for federal or state income tax purposes. Although this rule generally applies in…
On the TEI Strategic Plan
One of my primary goals as TEI’s international president has been to establish a clear, long-term strategic plan for the Institute. This effort began with a comprehensive member survey designed to gather candid feedback and insights from across our membership. In addition, we engaged McKinley Advisors to guide us through… Read more »
TEI Welcomes New IT Specialist
Tyler Davison joined TEI in January as IT support specialist. In his role, Davison will support web service and IT operations for the Institute. Before joining TEI, Davison worked with federal agencies supporting workflow automation, technical troubleshooting, and IT service management. He holds a bachelor’s degree in business administration (leadership… Read more »
Continuing Education Calendar
2026 US International Tax Course (Simulive Edition) January 21–March 11 Virtual Mergers & Acquisitions Seminar February 12–13 Houston, TX 76th Midyear Conference March 15–18 Washington, DC SALT Essentials Course (Simulive Edition) March 24–May 21 Virtual Tax Technology Seminar April 27–29 Las Vegas, NV Federal Tax Course – Level 1 April… Read more »
TEI Bestows President’s Award on Louis Mestier and Honorary Membership on Teri Wielenga
Two of the highest honors a TEI member can receive are the Institute’s President’s Award and honorary membership. At the 2025 Annual Conference in San Francisco, California, in October, TEI gave the President’s Award to Louis Mestier and an honorary membership to Teri Wielenga. Here’s a brief summary of these… Read more »
Janelle Gabbianelli
According to Janelle Gabbianelli, her first job was the catalyst for her tax accounting career. “I worked at an ice cream shop, which seemed like the best job ever, because one of the benefits was free ice cream! But I actually became interested in tax after I had to file… Read more »
TEI Holds 2025 Federal Tax Course – Level 1 (Simulive Edition)
From October 16 to November 20, TEI hosted its Federal Tax Course – Level 1 (Simulive Edition), a comprehensive virtual program designed to provide foundational knowledge and practical insights into federal taxation. Tailored for tax professionals who are new to the in-house community, taking on new areas of responsibility, changing… Read more »
The Price of Regulatory Certainty Prior to the Inflation Reduction Act (IRA) of 2022, transferability…
2026 State Tax Changes According to the Tax Foundation, forty-three states made significant changes…
TEI Holds 2026 Midyear Conference in Washington, D.C. TEI’s 2026 Midyear Conference, held at the Grand Hyatt Washington…
Playing Ball in the Lone Star Stadium Over the last few years, some top US companies have…
TEI Debuts New Tax Lab at Midyear Conference At this year’s Midyear Conference, TEI introduced the Tax Lab,…
Introducing the 2026 Tax Leadership Academy Class We are pleased to announce the participants selected for the…