Sandra Esteves
EMEA Chapter
Sandra Esteves, head of tax at Talend (at the time of this writing, in June), is certainly well qualified to be the president of TEI’s EMEA Chapter, which covers Europe, the Middle East, and Africa. Esteves joined the EMEA board two years ago as a first-year director. Last year, she…
TEI Submits Comments on the European Commission’s Proposals for VAT in the Digital Age
On April 3, TEI submitted comments on the European Commission’s proposals for value-added tax (VAT) in the digital age. TEI agreed with a number of proposals aimed at standardizing and simplifying reporting requirements but identified significant opportunities to further harmonize the European VAT system, increase horizontal neutrality, and eliminate unnecessary… Read more »
New Developments in Canada’s General Anti-Avoidance Rule
Is Canada overreaching with proposed changes?
Editor’s note. This article was written in early May. In Deans Knight Income Corporation v. The King, on May 26 the Supreme Court of Canada reached a seven-to-one decision in favor of the government. The past twelve months have seen two very significant developments in the general anti-avoidance rule (GAAR)…
Oops! I Did It Again: Practical Implications of Revenue Procedure 2022-39
Regardless of how errors occur, they must be dealt with
A fact, well known in the tax community: every tax return contains at least one error. Except for the simplest Form 1040, this statement is invariably true, especially considering the increasing complexity of corporate returns.1 First, what is meant by an “error” on a tax return? No definition exists in…
Acknowledgments
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David Gillman
David Gillman began his tax career at Peat Marwick, the predecessor to KPMG. “I came into their audit function and worked through that busy season,” he explains. “But partway through, I was introduced to their tax option program where you could apply for and be selected to go right into tax after… Read more »
TEI Comments on the FASB’s Proposal for Enhanced Income Tax Disclosures
On May 30, TEI submitted comments to the Financial Accounting Standards Board regarding its proposal to require companies to disclose disaggregated income tax information in financial statements. TEI noted its significant concerns about the proposal but nevertheless offered detailed recommendations aimed at reducing confusion and making the information more useful… Read more »
TEI Comments on Australian Intangible Payment Deduction Denial Proposal
On April 28, TEI submitted comments to the Australian Treasury regarding the Treasury’s proposal to deny deductions for certain intangible payments to related entities. The Institute primarily focused on the inconsistency and prematurity of the proposal given the ongoing Organisation for Economic Co-operation and Development negotiations regarding the global anti-base… Read more »
What a Fantastic Year!
This has been an incredible year for TEI—and for me—so it’s bittersweet to let you know that this is the last president’s letter I’ll be writing as my term comes to an end. I’ll recap some of the major accomplishments in the last twelve months, but before I do, I… Read more »
TEI Relaunches the New Orleans Chapter as the Gulf States Chapter
TEI is back in the Big Easy! Under the direction of LT Toras, chapter president, and Wayne Hamilton, chapter representative, TEI relaunched the former New Orleans Chapter as the newly reconstituted Gulf States Chapter. The new name reflects the Institute’s commitment to expanding its reach beyond New Orleans to serve… 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…