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2015 Tax Analysts
Student Writing Competition

The contest is open to all students who are enrolled in a law, business, or public policy program.

Winning entries will be published in one of Tax Analysts’ weekly magazines and will be eligible to receive a twelve month subscription to Tax Analysts’ daily and weekly products after graduation.

Entries must be received no later than 11:59 p.m. EST on May 31, 2015. The winner will be notified by July 1, 2015.

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U.S. Tax Court
Judicial Conference

The United States Tax Court will hold a judicial conference on
May 20-22, 2015.

The Court encourages academics, clinicians, practitioners, and others with a professional interest in Tax Court practice and procedure to apply to attend and participate.

Applications will be accepted through December 1, 2014 and the Court will extend invitations in early 2015.

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Fill out an application.

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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.

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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.

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Blog

April 29, 2015 - 1:07 PM EDT
Abolish the IRS? Good Luck With That
by Joseph J. Thorndike
For opinion writers, it takes a special sort of gumption to deliberately antagonize your most loyal readers. In that spirit, this week’s Profile in Editorial Courage award goes to Patrick Brennan of The National Review, who recently dared to defend the existence of the IRS.
[Read More]  (2 comments)

All blog posts by Joseph J. Thorndike
April 29, 2015 - 9:16 AM EDT
Immigrants Are Good for Us
by David Brunori
Modern immigrants, like those who came before, are here to work hard and provide for their families. They want economic opportunity. They embody the American dream -- and they happen to be good for state governments' bottom line.
[Read More]  (7 comments)

All blog posts by David Brunori
April 28, 2015 - 2:19 PM EDT
Rubio Would Be Another Obama on Tax Lawmaking
by Jeremy Scott
Marco Rubio is having a good couple of weeks. The freshman Republican senator from Florida has surged to the top of polls in the crowded GOP presidential field, outdistancing even former Florida Gov. Jeb Bush.
[Read More]

All blog posts by Jeremy Scott
April 27, 2015 - 8:22 AM EDT
Bush Nomination Would Be Bad News for Tax Reformers
by Martin A. Sullivan
In February 2002 Jeb Bush killed tax reform.
[Read More]  (1 comment)

All blog posts by Martin A. Sullivan
April 24, 2015 - 8:46 AM EDT
Bernie Sanders: Swimming Against the Tide
by Robert Goulder
Vermont Sen. Bernie Sanders wants to eliminate tax subsidies for big business, but he faces an uphill challenge.
[Read More]  (1 comment)

All blog posts by Robert Goulder
April 23, 2015 - 6:09 AM EDT
IRS Funding Battles Turn Ugly
by Christopher Bergin
In 14 pages the newly released House Ways and Means Committee majority staff report blisters the IRS for treating taxpayers like dirt.
[Read More]  (13 comments)

All blog posts by Christopher Bergin
March 30, 2015 - 12:59 PM EDT
Who Should Pay for the Mess We’re In?
by Clint Stretch
I’ve spent some time recently looking at the national debt and my own net worth. I think there’s a correlation.
[Read More]  (7 comments)

All blog posts by Clint Stretch
March 11, 2015 - 12:24 PM EDT
Will There Be an Increase in State Transfer Pricing Audits?
by Cara Griffith
The Multistate Tax Commission’s transfer pricing project, entitled the Arm’s-Length Adjustment Service, is still being developed and is scheduled to begin in July, but corporate taxpayers should take notice now. The result could be a significant increase in the number of state transfer pricing audits.
[Read More]

All blog posts by Cara Griffith
September 19, 2014 - 10:07 AM EDT
Renouncing the Dogma of Surrey’s Infallibility
by Ajay Gupta
Treasury’s export of Stanley Surrey’s arm’s-length standard was perhaps the most successful case of ideological conversion in the arena of international tax policy. Even as the United States inches away from that construct, the OECD clings to it with a zeal befitting a convert. Treasury may very well have to renounce the dogma of Surrey’s infallibility before true reform in the global transfer pricing regime can take place.
[Read More]

All blog posts by Ajay Gupta
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

Today's News

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Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Monday, May 4, 2015

News Analysis: Unregulated Investment Funds vs. BEPS

Economic Analysis: Scott Walker's Tax Cuts in Wisconsin

Tax History: When Estates Were (Almost) Taxed as Income

Basis Hit of Investment Tax Credit Passed to Partnership Lessees

Broad Implications of Proposed Next-Day Regs Questioned

Treasury Official Previews Coming Estate and Gift Tax 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.
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State Tax News from TaxAnalysts.com

STATE HEADLINES
For Monday, May 4, 2015

States Eye Tax Revenue While Backing Stricter Pot Regulation

Parties in Ohio Wal-Mart Sales Tax Case Reach Preliminary Settlement

Vermont Senate Passes Budget Bill as Protesters Demand Higher Taxes on Rich

Former NFL Player Indicted in New Jersey for Failure to Pay Income Taxes

Indiana Legislature Passes Tax Simplification Bill

North Dakota Governor Signs Oil Tax Overhaul

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.
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International Tax News from TaxAnalysts.com

INTERNATIONAL HEADLINES
For Monday, May 4, 2015

News Analysis: Non-Dom Status -- Inversions With a British Accent

News Analysis: Who Will Control the Future of International Tax Policy?

News Analysis: Canadian Budget Seeking a 'New Balance'

Group Challenges U.K. Tax Authority on HSBC Tax Scandal

Russia Clarifies Transfer Pricing Provisions

Protocol to Poland-U.A.E. Tax Treaty Enters Into Force

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.
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Featured News

May 1, 2015
NFL May Have to Flout Exemption Rules to Drop Status
by David van den Berg
There is no official process for the NFL to work through with the IRS to drop its tax-exempt status, and the league's shortest route to achieving its objective of becoming a taxable entity is likely to amend its organizational documents in a way that violates requirements for tax exemption, observers told Tax Analysts.

April 30, 2015
California FTB Settles Public Records Lawsuit
by Brian Bardwell
Tax Analysts has won its second state-level freedom of information case in less than a year, as the California Franchise Tax Board surrendered a set of records that it sought to keep secret despite a freedom of information request and subsequent lawsuit.

April 8, 2015
Tax Professionals and IRS Grapple With Changing Pot Laws
by David van den Berg
The IRS recently settled a case in which it agreed to refund penalties assessed on a marijuana dispensary for paying its taxes in cash -- a potential sign, if a small one, that tax representatives for the industry will be facing fewer risks and less stigma than they did even a few years ago.

April 6, 2015
Economic Analysis: The Jeb Bush Tax Cuts in Florida
by Martin A. Sullivan
In economic analysis, Martin A. Sullivan looks at former Florida Gov. Jeb Bush's tax policies during his eight years in office.

April 3, 2015
Runaway REIT Train? Impact of Recent IRS Rulings
by Peter E. Boos
Peter E. Boos is a 2014 graduate of the University of California, Los Angeles School of Law. This report was selected as a winning entry in Tax Analysts' inaugural student paper contest. In this report, Boos examines the IRS's trend in granting real estate investment trust status to entities outside the traditional real estate business, and he offers a basic framework for lawmakers to consider when determining how best to proceed.

April 3, 2015
Statutory Protection From IRS Reinterpretation of Old Tax Laws
by John Bunge
John Bunge will be an associate at Culp, Elliott & Carpenter PLLC in Charlotte, North Carolina. He is a 2014 LLM graduate of the University of Florida Levin College of Law graduate tax program. He thanks professors Omri Marian and Karen Burke, and the rest of the graduate tax faculty at the University of Florida for their input and support.

April 3, 2015
When Play Becomes Work: Are College Athletes Employees?
by Justin Morehouse
Justin Morehouse is a recent graduate of the University of Oregon School of Law. This report was selected as a winning entry in Tax Analysts' inaugural student paper contest.

All Featured News

Video Channel

Watch Tax Analysts' video featuring a conversation with Lawrence B. Gibbs, former IRS Commissioner and a member of the law firm Miller & Chevalier, in which he discusses the current state of the IRS and its challenges.

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

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

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Tax Analysts TV

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