Tax Analysts®Tax Analysts®

My Subscriptions:
The State of the IRS: A Conversation with Lawrence Gibbs

JUST RELEASED: Watch Tax Analysts' video featuring former IRS Commissioner Lawrence B. Gibbs, in which he discusses his time as commissioner, the current state of the IRS, and what the future holds for the agency.

Watch video

U.S. State Tax Considerations for International Tax Reform

The transcript and video of our June 18, 2014 conference is now available.

Read the transcript.

Watch the conference video.

Read Joann Weiner's article.

Read Harley Duncan's article.

Publications and Tools

Tax Analysts offers daily and weekly news available both online and in print. Our Expert3 package provides access to the three leading online daily publications that tax experts at the world’s leading firms rely on: Tax Notes Today, State Tax Today, and Worldwide Tax Daily.

Learn More

The Tax Analysts Story

Watch our video and learn about who we are.

FATCA Expert

The FATCA Expert is an essential guide to all FATCA-related news, analyses, intergovernmental agreement updates, and more. This new feature is available with a subscription to Tax Notes Today or Worldwide Tax Daily.

Learn More

Worldwide Tax Summaries

Worldwide Tax Treaties now includes Worldwide Tax Summaries, detailed country tax summaries from the global PwC network of firms linked directly to our full treaties and expert analysis.

Learn More

Preview Page

Blog

July 23, 2014 - 1:51 PM EDT
Is New York Properly Auditing Partnerships?
by Cara Griffith
The New York Department of Taxation and Finance has indicated that it has hundreds of open field audit cases of partnerships that have allegedly failed to properly report taxable gain, yet not one audit of a real estate tax partnership has reached the New York State Division of Tax Appeals. Is this possible? Or could it be that New York is simply not aggressively auditing real estate partnerships?
[Read More]

All blog posts by Cara Griffith
July 23, 2014 - 9:35 AM EDT
Who Wants to Tax a Millionaire? Lots of People
by David Brunori
Millionaire taxes, however politically attractive, are not what they’re cracked up to be.
[Read More]

All blog posts by David Brunori
July 21, 2014 - 9:18 AM EDT
Republican Populism and Inversions
by Martin A. Sullivan
Republicans are turning on big business to win votes with working-class Americans. Does this mean they will try to block U.S. corporations from leaving America?
[Read More]  (4 comments)

All blog posts by Martin A. Sullivan
July 18, 2014 - 8:50 AM EDT
Nick Hanauer Wants the Fat Cats to Save Themselves. Here’s Why They Won’t.
by Joseph J. Thorndike
Nick Hanauer is a rich guy with a conscience. Over the last few years, he’s become the poster boy for plutocratic guilt, urging his fellow 1 percenters to get serious about surging inequality. In particular, he’s been a champion for raising taxes on the rich and boosting wages for the working poor.
[Read More]

All blog posts by Joseph J. Thorndike
July 17, 2014 - 9:54 AM EDT
Corporate Tax: Is It All About Patriotism and Morality?
by Christopher Bergin
“What we need as a nation is a new sense of economic patriotism, where we all rise or fall together.” And there, in one sentence, are patriotism and morality.
[Read More]  (8 comments)

All blog posts by Christopher Bergin
July 14, 2014 - 3:11 PM EDT
Time Criticizes IRS for EO ‘Rubber-Stamping’
by Jeremy Scott
Over the weekend, Time.com posted an article with the headline “IRS to Rubber-Stamp Tax-Exempt Status for Most Charities After Scandal.” The story reported that the IRS had decided to stop screening 80 percent of exempt organization charitable applications each year and included an interview with IRS Commissioner John Koskinen explaining the IRS’s decision to use the new Form 1023-EZ. The article also said that the IRS’s decision risked fraud and the misuse of charities for political purposes.
[Read More]

All blog posts by Jeremy Scott
July 11, 2014 - 9:39 AM EDT
International Tax Trending
by Mindy Herzfeld
This week’s international tax highlights include Jean-Claude Juncker’s agenda for EU tax policy, changes in the IRS’ international administration, and continued assertiveness by the U.S. and other governments in pursuing tax evasion while BEPS goes into sleep mode.
[Read More]

All blog posts by Mindy Herzfeld
April 29, 2014 - 9:00 AM EDT
Dreams of Tax Reform
by Clint Stretch
At the risk of revealing too much of my sentimental side, I have to admit that I’m a huge Patsy Cline fan. So I recently found myself at the small but carefully curated Museum of the Shenandoah Valley in Winchester, Va., which is holding a special exhibit on Patsy’s life and career.
[Read More]  (2 comments)

All blog posts by Clint Stretch

Today's News

Preview Page

Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Thursday, July 24, 2014

IRS Issues Guidance on SEC Floating Net Asset Value Rule

No IRS Changes After Halbig; Targeting Rehashed at Hearing

New Acting Transfer Pricing Director Selected, Will Be Named Soon

Treasury Considering Cliff Effect of Business Needs Exception

Transfers of Risk Should Not Reduce Value, IRS Official Says

Taxpayer Advocate Warns of Abuses With Unpublished Guidance

Subscribers to Expert3 or Tax Notes Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
Preview Page

State Tax News from TaxAnalysts.com

STATE HEADLINES
For Thursday, July 24, 2014

Oregon Tax Court Judge Hears Multistate Tax Compact Case

Reid Moves to Extend Internet Tax Ban for 2 Months

Tenth Circuit Denies En Banc Rehearing in Colorado TABOR Case

Oregon Secretary of State Certifies Marijuana Legalization, Taxation Measure

Report: New Mexico Film Production Incentives Viewed Favorably

Massachusetts Group Says Bill to Expand Boston Convention Center Would Raise Taxes

Subscribers to Expert3 or State Tax Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
Preview Page

International Tax News from TaxAnalysts.com

INTERNATIONAL HEADLINES
For Thursday, July 24, 2014

OECD Transfer Pricing Head Talks Risk and Recharacterization

OECD Drafting Preliminary Criteria for Use of Special Measures

U.S. Senate to Vote on Onshoring Bill

FIRPTA Uncertainties Prompt a Call for Change

Registry Proposed for Beneficial Owners of Russian Companies

News Analysis: Untangling Brazil's Ever-Changing Tax Payment Schedules

Subscribers to Expert3 or Worldwide Tax Daily receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
Preview Page

Featured News

July 14, 2014
Small Organizations Seeking Charitable Status Can Use Short Form
by Fred Stokeld
Small organizations seeking tax-exempt status as charitable entities can now use a shorter, simpler application introduced by the IRS July 1, although some practitioners who raised questions when the IRS released the draft form in spring remain concerned.

July 14, 2014
Blame It on the ROO: Form 1023-EZ and Decline of EO Determinations
by Brad Bedingfield
With the development of streamlined procedures for processing applications for tax-exempt status, including the new Form 1023-EZ, the IRS EO division appears to be moving toward a self-certification system. The success of that strategy will depend largely on how well the IRS can strengthen its examination programs, including its Review of Operations Unit, also known as the "ROO."

July 14, 2014
Streamlined Exemption Application Could Pose Compliance Problems
by Fred Stokeld
The IRS has released a draft of a simplified exemption application for charities in an apparent effort to reduce burdens on smaller organizations, but some attorneys worry it could make it more difficult to get charities to comply with the tax laws.

July 11, 2014
OECD's BEPS Action Items on Track for Submission to G-20 in September
by Mindy Herzfeld
The OECD capped off the first half of a busy year with an intense week of consensus meetings the week of June 23 in Paris on the seven items in the base erosion and profit-shifting action plan that are scheduled to be delivered to the G-20 in September.

July 11, 2014
Opposition Party Unveils Plans for 'Fairer' Tax System
by Stephanie Soong Johnston
Country Digest: United Kingdom. Labour Shadow Chancellor Ed Balls on June 30 unveiled a new "pro-business but not business as usual" plan to promote long-term investment, under which the U.K. would maintain the lowest corporate tax rate among G-7 nations and introduce a lower capital gains tax rate for long-term investors.

July 11, 2014
Koskinen Denies Any Change of Focus at LB&I
by Andrew Velarde
Despite several recent departures of high-ranking officials from the IRS Large Business and International Division, IRS Commissioner John Koskinen insisted on July 9 that the resignations do not indicate a change in the Service's focus on international tax issues.

July 10, 2014
Tax Analysts Exclusive: Maloy Addresses Speculation Over LB&I Course Change
by Amy S. Elliott
In an interview with Tax Analysts, Heather Maloy, IRS Large Business and International Division commissioner, discusses rumors of divisional changes that might compromise LB&I's international operations, saying she wants to preserve the line authority the deputy commissioner (international) got over international examiners in the 2010 realignment.

All Featured News

Video Channel

Watch Tax Analysts' video examining how some businesses are effectively audit proof. Read the supplementary article here.

Tax Analysts TV

Watch the video of our conference on the taxpayer bill of rights.

Tax Analysts TV

Watch Marty Sullivan's interview on C-SPAN discussing tax avoidance.

Tax Analysts TV

Watch a discussion on the net investment income tax with its drafters.

Tax Analysts TV

Watch video discussions of tax issues with our experts.

Tax Analysts TV

Featured News
Subscribers

Sign in now to see the latest headlines and updates

Not a Subscriber?

Learn more about our Publications and Tools

Request Information

Not a Subscriber?

Contact a representative at

800-955-3444

Monday through Friday, 8:30 AM to 5:30 PM (ET)
Request information

Subscribe to Our Publications and Tools


Tax News and Analysis

Daily and weekly news available online and in print.

Expert3
Our top-selling package bundles the three online daily publications that tax experts at the world’s leading firms rely on: Tax Notes Today, State Tax Today, and Worldwide Tax Daily.

Federal
Covering all federal tax laws and regulations, Tax Notes and Tax Notes Today keep you up to date with the most thorough news and commentary service available.

State
With state-by-state coverage of the latest tax laws and regulations, State Tax Notes and State Tax Today offer in-depth articles, insightful commentary, and more.

International
News and analysis reported by correspondents in more than 180 nations in Tax Notes International and Worldwide Tax Daily.

Exempt Organizations
In-depth nonprofit tax news and information you won’t find anywhere else but Exempt Organization Tax Review.

Insurance
Comprehensive coverage of the latest developments in insurance taxation in Insurance Tax Review.


Request information or contact a representative: 800-955-3444, Monday through Friday, 8:30 AM to 5:30 PM (ET)

Research Tools

Comprehensive searchable archives

Federal
A vast collection of source documents in two federal reference libraries: the Federal Research Library (online) and the One Disc Premium (DVD).

International
Side-by-side comparisons of in-force income tax treaties plus analysis, withholding rate tables, and more in Worldwide Tax Treaties.

The Tax Directory
The most complete and accurate source of information on corporate and government tax professionals available today — an up-to-date register of more than 20,000 individuals and firms.