Departments and Columns
What’s in a Decade?
KPMG regularly compiles data on corporate tax rates around the world and organizes that data for its customers and member firms. The company recently shared data from the past ten years highlighting corporate tax rates organized by country, continent, and demographic or political region (such as Latin America, the European… Read more »
A Year of Transformation & Strategic Focus
It has been an honor to lead the Institute this past year as TEI’s international president. I am proud of all the work we have accomplished in challenging circumstances. This year can be characterized by two notable developments: immediate, transformative change and a laser focus on the future strategic direction… Read more »
Tax Structures and Government Revenue Around the World
Countries in the Organisation for Economic Co-operation and Development (OECD) vary greatly in how tax revenue is generated. For example, although all OECD countries levy a corporate income tax, it typically raises far less revenue than other tax sources. Using the 2019 OECD average of 9.6 percent as a benchmark… Read more »
Linda Kim
Since Linda Kim was young, she knew she would go into accounting because of her father. She fought it for a while, thinking she might become a teacher. However, after working with her father one summer, she decided to follow his advice: If she pursued a career in accounting or… Read more »
Payroll Tax Credits and PPP Interplay: Enter the IRS Employment Tax and SBA PPP Loan Audit
It’s time to have a conversation about audits, specifically the Internal Revenue Service employment tax audit and the Small Business Administration PPP loan forgiveness audit. Regardless of what industry or sector includes your organization, the COVID-19 pandemic forced all employers, big and small, to deal with new employment issues. Fortunately,… Read more »
IRS Appeals Conferences During the Pandemic
The Expert: Bill Colgin
A few months after COVID-19 closed Internal Revenue Service buildings and employees were sent home to work remotely, the reality of a backlog of pending matters led IRS Appeals to awaken and move forward again. Appeals officers, Exam teams, and taxpayer representatives tentatively began holding Appeals conferences and meetings using… Read more »
Emerging Leader: Brian Kaufman
Brian Kaufman is very familiar with the aphorism, “like father, like son.” Kaufman’s father was a tax accountant for thirty-five years at Arthur Andersen. Because of that, Kaufman says, he had absolutely no desire to go into tax. “It seemed so boring and esoteric. I was really set on being… Read more »
TEI Issues Guideposts for Tax Policy in 117th Congress
Welcome to the latest installment of Advocacy Agenda, a periodic column that aims to share select insights and observations of interest to TEI members about the tax policy advocacy environment in Washington, D.C. Over the past three years, the historic tax reforms enacted in Public Law 115-97, colloquially known as… Read more »
Emerging Leader: Agnieszka Samoc
Agnieszka (Ag) Samoc likes puzzles. And for Samoc, practicing tax is a lot like solving puzzles. Her education gave her the requisite tools, such as legal analysis methods and quantitative abilities through accounting, that enabled her to solve tax puzzles effectively. “And then, right when I was graduating college in… Read more »
International Tax Competitiveness Update
Every country’s tax code is unique, but how do experts define and rank competitiveness around the globe? Each year, the Tax Foundation pulls together its evaluation of how countries in the Organisation for Economic Co-operation and Development structure their tax systems, titled the International Tax Competitiveness Index (ITCI). The index… 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…