Departments and Columns
Don’t Mess With the IRS
Later in this issue of Tax Executive, you will read an article by an Alston & Bird tax professional on the subject of tax evasion, a serious crime. According to the IRS Criminal Investigation Division’s 2017 Annual Report, in 2017 alone 1,811 of the 3,019 investigations it initiated were for… Read more »
Julia Lagun
Some say that practicing tax law is like playing chess. If that’s true, then Julia Lagun, a competitive chess player since age four, has had quite a lot of practice. Lagun, senior vice president and senior tax director at KeyCorp, has always been good with numbers and puzzles and has… Read more »
TEI Launches New Institute Brand
It’s an exciting time for TEI and its members. As the Institute looks toward the future and continues to evaluate how it can best serve members, embarking on strategic initiatives that propel the Institute forward and position TEI as the go-to organization for expert information and advisement is essential. It… Read more »
Emerging Leader: Dina Armstrong
Is there a connection among math, puzzles, and tax? For Dina Armstrong, there just might be. “I have always enjoyed math and puzzles, and the fact that I could work with the two together has been a motivating goal for me,” she explains. And when, in her junior year in… Read more »
The Holiday Season
To most, the holiday season usually means vacations, physical time away from the office (although being fully disconnected is a dream of the past), gatherings among family and friends, Feast of the Seven Fishes, and heated political arguments. Oh, sorry—that’s just my family. For us in the tax world, the… Read more »
Tax Advantages of Family Office Structure
Concept can take many shapes and sizes
As a family grows and transitions toward succeeding generations, not all family members may be interested in or have the skills appropriate to managing the family’s assets. At the same time, the family’s assets may be chunky, or it may be difficult or undesirable to divide the assets to give… Read more »
Digital Economy Forces Global Tax Authorities to Adapt
Tax jurisdictions around the world are feeling the pressure to update their rules to keep pace with the disruptions brought about by the digitization of the economy. Defining where value is created has become much more complex than when most countries’ corporate tax rules were written. Traditional corporate tax rules… Read more »
Tax Tech Matters
In an evolving corporate tax environment—especially now, with tax reform keeping tax professionals on their toes—adaptability is more important than ever, and surely that includes the need to stay with the times. Technology’s place in tax cannot be overlooked, and the folks at Thomson Reuters ONESOURCE know that. ONESOURCE’s 2018… Read more »
Gregory Viggiano
What on earth could the late 1960s television show The Green Hornet have to do with tax planning at the AP Moller–Maersk Group? Let’s let Gregory Viggiano, the company’s senior director of tax planning, explain it in his own words: “When I was five, I was a fan of the… Read more »
Using Your Capital Investment Budget to Maximize Value From Economic Development Incentives
The Experts: Wes Bowen and Rudy Watkins
Every year, companies invest billions of dollars into property, plant, and equipment for new and existing facilities. Such capital investments are made to meet changing market demands, improve operational efficiencies, enable expansion, and maintain the integrity of existing assets. Federal, state, and local governments offer various economic development incentives to… Read more »

Overreliance on AI for Tax Advice: A Cautionary Perspective With the increasing popularity of artificial intelligence (AI), many people…
Sales Tax Traps for Disregarded Entities Sales tax rules can be confusing, because states often take…
TEI Tax Technology Seminar Set to Deliver Once Again Each year, TEI’s Tax Technology Seminar brings together in-house tax…
How Is Tax Policy Shaping the Future of Clean Energy Investment? US electricity demand is accelerating at a pace few anticipated.…
Considerations in Tax Refund Litigation The Internal Revenue Service has seen unprecedented changes this year.…
The Unconstitutionality of the Brazilian QDMTT On December 30, 2024, the government of Brazil published Law…

