Departments and Columns
Acknowledgments
TEI gratefully acknowledges the support of its sponsors. Their financial support enables TEI to maintain a rich program of value-added education, networking, and advocacy activities for the in-house tax community. Exclusive Affinity Partner Thomson Reuters Platinum Andersen Birch Risk Advisors Bloomberg Tax & Accounting CAC Specialty Crowe LLP CSC Corptax… Read more »
David Norman
New England Chapter
David Norman’s path began in a small law firm in Western Massachusetts, where he laid the foundation of his tax career. From there, he made his way to Boston, joining KPMG’s state and local tax (SALT) practice. That experience led to a similar role at PwC, and later he took… Read more »
Breaking Down Real-Time Controls in Global Tax
As governments implement digital approaches to tax filing, reporting, operations, and management, standardization remains elusive—from requirements surrounding e-invoicing to continuous transaction controls (CTCs) and even to interpreting these terms themselves. To unpack the complex regulatory landscape, Sam Hoffmeister, Tax Executive senior managing editor, sat down with Nazar Paradivskyy, Thomson Reuters’… Read more »
2025 State Tax Changes
This year, thirty-nine states made significant changes to their tax codes, effective January 1, continuing a trend of tax reforms to which we’ve become accustomed over the past several years. Changes to the tax code in seven states—Alaska, Connecticut, Louisiana, Nebraska, New Mexico, North Carolina, and Pennsylvania—are highlighted below, and… Read more »
Question: What Are the Key Updates in the FASB Income Tax Disclosure Requirements?
The Expert: Frances Alonso
In 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The purpose of the ASU is to enhance the transparency and usefulness of income tax disclosures, primarily focused on two main areas: rate reconciliation and income taxes paid.… Read more »
Continuing Education Calendar
2025 Tax Technology Seminar May 5–7 Seattle, WA Federal Tax Course – Level 1 May 19–23 Atlanta, GA Consolidated Returns Seminar June 24–25 Virtual Annual Meeting of Members August 10–12 Burlington, VT US International Tax Course August 11–15 Atlanta, GA 3rd Annual International Tax Student Case Competition August 15–16 Montréal,… Read more »
The Impact of AI in R&D Tax Credits
For the last several years we’ve heard that artificial intelligence (AI) is here and it’s changing the world. Yet look around—what’s changed? Sure, chatbots galore are ready to answer a question or two without your sitting on hold. And yes, dozens of tweets and LinkedIn posts are clearly penned by… Read more »
An Immersive Experience on a Global Scale
Since my last letter, I have had the privilege of representing TEI across North America, the Middle East, and Asia—starting with our dynamic, Western-themed annual conference in Texas and then traveling to the United Arab Emirates, Singapore, Thailand, South Korea, and Japan. These visits provided firsthand insights into the evolving… Read more »
DCLs, DPLs, SREs Under Section 174, and More
TEI’s advocacy is one of the prime benefits of membership. By participating in the Institute’s advocacy efforts, you can help make the corporate tax system—in the United States and around the world—more efficient and less burdensome. Below are a few examples of TEI’s advocacy over the past several months. At… Read more »
Acknowledgments
TEI gratefully acknowledges the support of its sponsors. Their financial support enables TEI to maintain a rich program of value-added education, networking, and advocacy activities for the in-house tax community. Exclusive Affinity Partner Thomson Reuters Platinum Andersen Birch Risk Advisors Bloomberg Tax & Accounting CAC Specialty Crowe LLP CSC Corptax… Read more »
AI in the Tax Department: Getting Tax a Seat at the Table Artificial intelligence (AI) is reshaping business functions rapidly, yet many…
Planning for IRS Audits in an Era of Uncertainty In its ongoing crusade against so-called “basis-shifting” transactions, the Internal…
Transfer Pricing and Valuation in Financial Transactions Business transactions such as mergers, acquisitions, and reorganizations often necessitate…
Andreia Verissimo Andreia Verissimo, the senior manager for US tax policy at…
TEI Roundtable No. 52: FASB Accounting Standards Update 2023-09—Income Taxes (Topic 740) As financial reporting evolves, the Financial Accounting Standards Board (FASB)…
Preparing for Successful SALT Audits Audit preparedness is crucial, since federal and state agencies have…