Departments and Columns
U.S. Tax Reform: History in Review
With the recent signing of new tax reform legislation in the United States and its implications sweeping through in-house tax offices—not to mention the entire nation—it’s easy to lose sight of how we got to this point. Taxation in the United States has been controversial since before the country’s independence,… Read more »
Fraser Reid
“It’s for tax reasons.” You’ve heard that expression before. For Fraser Reid, vice president, taxation, at Teekay Shipping (Canada) Ltd., it was a turning point in his career. Here’s how Reid explains it: “When I was completing my thirty months of articling for my chartered accountant (CA) designation in the… Read more »
Emerging Leader: Mitchell Trager
For Mitchell Trager, senior tax counsel at Georgia-Pacific LLC, involvement in the tax industry really was a way of life. His father, who passed away when Trager was a teenager, was a tax attorney for a major New York law firm. “We used to talk about what he did, what… Read more »
TEI’s 72nd Annual Conference
Highlights from Toronto
Elevating Examination Concerns Within the New LB&I
The Expert: Rosemary Sereti
For contentious U.S. federal tax issues, tax controversy management tends to follow a horizontal path from examination to appeals and finally litigation. The likelihood of being embroiled in a contentious issue increased recently as the Internal Revenue Service’s Large Business & International (LB&I) Division announced another round of campaigns. Campaign… Read more »
Hold on Tight—It’s 2018!
As we closed out 2017, there was no shortage of apprehension, uncertainty, and stress around the tax world, as Congress and the White House sought to complete work on far-reaching tax legislation. To be sure, the sausage-grinding exercise that passed for tax reform bore little resemblance to the order and… Read more »
Audit on the Rise: Accessing Data Across Jurisdictions Essential Post-BEPS
The Action Plan on Base Erosion and Profit-Shifting (BEPS) set by the Organisation for Economic Co-operation and Development (OECD) is creating a high-stakes audit environment for multinational enterprises. With jurisdictions around the world enacting legislation to boost transparency and end corporate tax avoidance, a lack of data accessibility across jurisdictions… Read more »
States Embrace Broader Rules for Taxing E-Commerce Income
The state corporate income tax implications of e-commerce are largely uncertain for multistate corporations making sales without a physical footprint. “Pure” e-commerce transactions constitute an ever-growing segment of the economy and include, for example, sales of cloud computing services; access to streaming content; music, video, and software downloads; online educational… Read more »
TEI Website and Community Manager Lorelei Bassi on TEI Connect
TEI has launched TEI Connect to provide a user-friendly platform for its members. To find out more about this uber-practical online tool, we interviewed Lorelei Bassi, TEI’s website and community manager. Q. What is TEI Connect? A. TEI Connect is TEI’s newly launched community system, designed to be a user-friendly… Read more »
Delivering on Our Promise: Merci Beaucoup, Toronto
By design, there is something for everyone at a TEI Annual Conference. The reason is that TEI is committed to serving the entire in-house tax professional community and, at our conferences, we have the opportunity to deliver on that commitment. If all attendees can bring back actionable insights relevant to… Read more »
Are Tax Insurance Proceeds Taxable? Tax insurance has emerged as a cornerstone of corporate tax…
OBBBA Modifications to US Taxation of International Income The One Big Beautiful Bill Act (OBBBA), which was signed…
How Does Conformity Impact State Revenues After the OBBBA? State conformity with the Internal Revenue Code (IRC) refers to…
Are Research Credit Interviews and Write-Ups Obsolete? Upon joining a Big Four firm in Washington, D.C.—then known…
Sales Tax Traps for Disregarded Entities Sales tax rules can be confusing, because states often take…
Janelle Gabbianelli According to Janelle Gabbianelli, her first job was the catalyst…