Departments and Columns
Global Compliance: Get on the Wave or Get Stuck at Sea While Sharks Circle
Pick the Right Wave to Ride to Shore Some people call it transformation, others disruption. Change is coming in the broader world and in business. The world and business environments are less certain as economies slow. Businesses need to streamline and sharpen their focus to survive. Tasks are either taken… Read more »
MSCI Inc. and Longview Solutions Deal With a Prior Provider Unexpectedly Pulling a Product From the Market
This is the fourth installment of our Tax Technology Corner. As a corporate tax professional, you know how important technology is and how it’s evolving at warp speed. With new regulatory and compliance initiatives in the federal, state, and international areas, landmark tax reform legislation, and globalization of tax monitoring… Read more »
10 Best Practices for Unclaimed Property Compliance
The Expert: Michelle Moloian
Unclaimed property compliance reporting requirements may seem simple to some tax practitioners, but the lack of proper historical documentation can cause problems during an audit. Question: How can companies ensure they are in compliance with unclaimed property reporting requirements? Answer: On the surface, unclaimed property (UP) compliance reporting seems straightforward.… Read more »
Key Players in U.S. Tax Administration
TEI’s 69th Midyear Conference
Navigating the TCJA Regulatory Framework: Questions & Quandaries
Cost-of-Performance Versus Market-Based Sourcing
The Expert: Jamie Yesnowitz
Calculating how to source sales to determine a company’s state corporate income tax sales factor (and overall apportionment factor) drives how much that company ultimately will pay in tax to the states. The basis of the economy has shifted over time from the sale of goods toward the sale of… Read more »
The New Front Line: Transaction Taxes on Services
The Expert: David A. Fruchtman
In South Dakota v. Wayfair, Inc.,1 the U.S. Supreme Court cleared a path for states to impose sales and use tax collection and remittance obligations on out-of-state businesses lacking physical presence within the state. Notably, the Court’s decision applies to all subnational transaction taxes. Moreover, in the decision the Court… Read more »
Ford Motor and CSC Corptax Tackle Significant Filing Methodology Issue
This is the third installment of our Tax Technology Corner. As a corporate tax professional, you know how important technology is and how it’s evolving at warp speed. With new regulatory and compliance initiatives in the federal, state, and international areas, landmark tax reform legislation, and globalization of tax monitoring… Read more »
States Jump on Economic Nexus Bandwagon, But Questions Remain
On June 21, 2018, the Supreme Court issued its decision in South Dakota v. Wayfair, overturning the longstanding physical presence requirement for sales and use tax nexus. Now, under Wayfair, a state can require a company to collect and remit sales or use tax on the basis of the company’s… Read more »
OECD Corporate Tax Rate Update
Several significant shake-ups to tax codes around the world, especially in the United States, Belgium, and Latvia, among others, leave us with a global landscape that differs significantly from that of 2017. In the March/April 2018 issue of Tax Executive, we printed the 2017 statutory corporate income tax rates for… 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…