Departments and Columns
TEI in Action
One of the privileges of serving as TEI’s international president is having the opportunity to visit chapter leaders and members in different parts of the world—in short, to watch TEI in action. So, just before the holidays, I was delighted to lead a delegation of members and staff to our… Read more »
European Union State Aid Investigations
Since June 2013, the European Commission (Commission) has been investigating the tax ruling practices of European Union member states, and in December 2014 it extended this information inquiry to all member states. During these investigations, the Commission analyzed whether tax rulings granted selective advantages to specific companies. Article 107(1) of… Read more »
State Tax Matters for Foreign Corporations
The Experts: Maria Todorova and Eric J. Coffill
The Experts: Maria Todorova and Eric J. Coffill Even though state taxation has moved away from the worldwide unitary method, with Alaska being the only state currently requiring use of the worldwide unitary method and only then regarding oil and gas corporations, there are still many situations where non-U.S. companies… Read more »
Emerging Leader: Michell Rodriguez
For many people, Costco is their favorite store. For Michell Rodriguez, it’s her favorite (and current) employer, and she appreciates working there as much as if not more than customers enjoy shopping there. Here’s how Rodriguez, director of corporate tax, describes working at Costco: “I work for and with really… Read more »
A Little Rebellion Now and Again
Over two hundred years ago, Thomas Jefferson observed that “a little rebellion every now and then is a good thing.” Well, there are rebellions and then there are rebellions. The recent 2016 presidential election arguably belongs in that second category, with its pushed envelopes, destroyed conventions, and overturned expectations about… Read more »
Emerging Leader: Dorothy O’Shea
“When I graduated from university with a bachelor of commerce degree with a major in accounting, I would never have imagined that my career path would have led me to spending the majority of my career in tax,” Dorothy O’Shea says. But O’Shea, currently head of tax for General Mills… Read more »
Jim Kennedy
For Jim Kennedy, there was little doubt that his calling was to be a tax professional. In law school, Kennedy took every tax course he could and wrote a comment for the University of Pittsburgh Law Review on safe harbor leasing under ERTA and TEFRA. “This interest in tax legislation… Read more »
Data Analytics for Tax: A Primer
Big data is one of the most important advances the business and consumer sectors have seen since the dawn of the internet. But what does big data mean for tax? What doors can it open? Although some skepticism is healthy every time marketers and media outlets trumpet a new, seemingly… Read more »
Practical Implications of New Partnership Audit Rules
The Experts: Michael Hauswirth, Todd McArthur, and Adam Feuerstein
Ignore the new partnership audit rules at your own peril. Absent an election of earlier application, they take effect for tax years beginning in 2018. Under the new rules, the Internal Revenue Service (IRS) generally will collect tax at the partnership level on adjusted partnership items at the highest corporate… Read more »
TEI’s 71st Annual Conference— Examining Tax Transparency
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…