• On Apr. 13, TEI submitted comments to the OECD regarding its public discussion draft on potential options to address the tax challenges of the digital economy.
    International Tax - TEI’s European Direct Tax Committee - Sunday, April 13, 2014
  • TEI urged Canada to revise substantially its treaty shopping proposals, substitute negotiated treaty LOB provisions for “main purpose” anti-abuse domestic legislation, and withdraw the back-to-back loan provision.
    Canadian - TEI's Canadian Income Tax Committee - Thursday, April 10, 2014
  • On Apr. 8, TEI submitted comments to the OECD regarding potential changes to its Model Tax Convention to prevent the inappropriate granting of treaty benefits.
    International Tax - TEI’s European Direct Tax Committee - Tuesday, April 08, 2014
  • TEI urges the IRS to withdraw proposed regulations on the treatment of intra-group gross receipts in the calculation of the section 41 research credit.
    Federal - TEI's Federal Tax Committee - Tuesday, March 18, 2014
  • On Mar. 10, TEI submitted comments to the IRS regarding Notice 2013-79, which proposes substantial revisions to the revenue procedure for requesting advanced pricing agreements.
    Federal - TEI’s U.S. International Tax Committee - Monday, March 10, 2014
  • On Mar. 10, TEI submitted comments to the IRS regarding Notice 2013-78, which proposes substantial revisions to the revenue procedure for requesting assistance from the U.S. competent authority.
    Federal - TEI’s U.S. International Tax Committee - Monday, March 10, 2014
  • On March 7th, TEI submitted comments to the United Nations regarding the United Nations Practical Manual on Transfer Pricing for Developing Countries.
    International Tax - TEI’s European Direct Tax Committee - Friday, March 07, 2014
  • On March 6, TEI submitted a letter urging the creation of a critical tool that would greatly assist businesses with their VAT compliance efforts.
    International Tax - TEI’s European Indirect Tax Committee - Thursday, March 06, 2014
  • On Feb. 12, 2014, TEI submitted comments to the OECD recommending substantial changes to the OECD’s revisions to Chapter V of its Transfer Pricing Guidelines.
    International Tax - TEI's European Direct Tax Committee - Saturday, February 22, 2014
  • On Feb. 12, 2014, TEI filed a letter urging the British Columbia Ministry of Finance to address issues that would improve the administrability of the provincial sales tax (PST) system.
    Canadian - TEI's Canadian Commodity Tax Committee - Wednesday, February 12, 2014
  • On Feb. 11, TEI submitted recommendations to Canada Revenue Agency for prioritizing “folio” guidance for Canadian taxpayers and tax advisers.
    Canadian - Canadian Income Tax Committee - Tuesday, February 11, 2014
  • TEI submitted a letter in support of legislation in Alabama (SB 74) that would establish a pre-payment, independent tribunal to hear appeals of tax assessments and other matters administered by the Alabama Department of Revenue.
    State and Local Tax - TEI's State and Local Tax Committee - Friday, January 17, 2014
  • TEI urges the Department of Finance to refrain from adopting vague anti-abuse domestic legislation to curb treaty shopping. If legislation is adopted, TEI recommends inclusion of relieving provisions, exceptions, and administrative review procedures.
    Canadian - TEI's Canadian Income Tax Committee - Monday, January 13, 2014
  • Check here for the agendas and updates from the Dec. 3-4, 2013, Canadian Liaison meetings.
    Canadian - TEI’s Canadian Income Tax Committee - Tuesday, December 03, 2013
  • On November 13, 2013, Tax Executives Institute filed comments with the IRS and Treasury Department urging a number of changes to the proposed regulations under sections 6055 and 6056.
    Federal - TEI Federal Tax Committee’s Employee Benefits and Payroll Taxes Subcommittee - Wednesday, November 13, 2013
  • As you may have recently read in the tax press or heard about at TEI’s Annual Conference, LB&I has redesigned its examination process to increase the efficiency, effectiveness, and transparency of its audits.
    Federal - TEI Legal Staff - Tuesday, November 05, 2013
  • On October 16th, the Institute filed additional comments with the OECD regarding its base erosion and profit shifting (BEPS) Action Plan.
    International Tax - TEI’s European Direct Tax Committee - Wednesday, October 16, 2013
  • On September 18, TEI submitted comments to the OECD regarding its Base Erosion and Profit Shifting Action Plan.
    International Tax - TEI’s European Direct Tax Committee - Thursday, October 03, 2013
  • TEI's recent comments on the OECD's White Paper on Transfer Pricing Documentation focused on the need to reduce the transfer pricing documentation and compliance burden on taxpayers by standardizing requests for such documentation across tax authorities.
    International Tax - TEI's European Direct Tax Committee - Tuesday, October 01, 2013
  • On October 1, TEI submitted comments to the OECD regarding its Revised Discussion Draft on Transfer Pricing Aspects of Intangibles.
    International Tax - European Direct Tax Committee - Tuesday, October 01, 2013
  • On September 16, TEI submitted recommendations to the European Commission on areas of VAT place of supply guidance for sales of telecommunications, broadcasting and electronic services.
    International Tax - TEI's European Indirect Tax Committee - Monday, September 16, 2013
  • On September 11, TEI submitted a letter to the OECD commenting on its Draft Handbook on Transfer Pricing Risk Assessment.
    International Tax - European Direct Tax Committee - Wednesday, September 11, 2013
  • On August 26, TEI submitted a letter to the U.S. Department of the Treasury and Internal Revenue Service commenting on the final regulations under the Foreign Account Tax Compliance Act.
    Financial Reporting - TEI’s IRS Administrative Affairs Committee - Monday, August 26, 2013
  • TEI submits Pre-Budget Consultation recommendations for Regulation 102/105 Withholding Waivers, Group Loss Transfers, and an Excise Tax Study and Consultation.
    Canadian - TEI's Canadian Income and Commodity Tax Committees - Monday, August 05, 2013
  • On February 26-27, a delegation of members led by TEI President Carita Twinem met with government officials for the annual liaison meetings. The minutes are now available.
    Federal - TEI Delegation - Monday, July 22, 2013
  • On June 10, TEI submitted the following comments to the Financial Accounting Foundation (FAF) in connection with the FAF's post-implementation review of Financial Accounting Standards Board Statement No. 109, Accounting for Income Taxes (codified as
    Financial Reporting - Prepared under the aegis of TEI's Financial Reporting Committee - Tuesday, June 18, 2013
  • On June 10, TEI submitted comments to the Alabama Department of Revenue on its proposed local sales tax regulation governing seller collection responsibilities.
    State and Local Tax - Prepared under the aegis of TEI's State and Local Tax Committee - Thursday, June 13, 2013
  • On May 10, TEI submitted a letter to the OECD commenting on recently released draft place of supply guidelines for cross-border sales of services and intangibles.
    International Tax - Prepared under the aegis of TEI's European Indirect Tax Committee - Friday, May 17, 2013
  • The responses of Canada Revenue Agency on excise tax matters from the December 3, 2012 liaison meeting are now available. Also available are the agendas and responses from the CRA on income tax matters.
    Canadian - Developed by the Institute's Canadian Commodity Tax Committee and Canadian Income Tax Committee - Wednesday, April 10, 2013
  • On February 19 and 20, 2013, Tax Executives Institute submitted letters in support of legislation in Alabama (HB 264 and SB 223) that would establish a pre-payment, independent tax tribunal.
    State and Local Tax - Prepared under the aegis of TEI’s State and Local Tax Committee - Friday, April 05, 2013
  • On March 29, 2013, TEI submitted a letter to the Manitoba Ministry of Finance urging the province to establish a statutory four-year limitation period for assessments of the Provincial Sales Tax.
    Canadian - Prepared under the aegis of TEI's Canadian Commodity Tax Committee - Friday, April 05, 2013
  • On March 4, 2013, TEI filed a letter urging the British Columbia Ministry of Finance to formally adopt a policy of administrative tolerance for Provincial Sales Tax (PST) audits during the first year of the "new" tax.
    Canadian - Prepared under the aegis of TEI's Canadian Commodity Tax Committee - Tuesday, April 02, 2013
  • On March 4, TEI submitted a memorandum to the MTC urging it to abandon a proposed project aimed at creating model regulations governing the use of state statutory authority to adjust income and expenses between related parties (i.e., transfer pricing).
    State and Local Tax - Prepared under the aegis of TEI's State and Local Tax Committee - Friday, March 29, 2013
  • IRS urged to refrain from creating exceptions to Rev. Proc. 2011-29; include accounting and legal fees in the procedure's safe harbor.
    Federal - Prepared under the aegis of TEI's Federal Tax Committee - Monday, March 25, 2013
  • The Institute's letter refers to TEI's policy statement and encourages state legislators to enact tax tribunal statutes consistent with the ABA's Model Act.
    State and Local Tax - Prepared under the aegis of TEI's State and Local Tax Committee - Monday, February 18, 2013
  • The Institute's comments generally focused on three aspects of the Discussion Draft: (i) the meaning of "at the disposal of"; (ii) the time requirement for a PE; and (iii) the use of subcontractors.
    International Tax - Prepared under the aegis of the Institute’s European Direct Tax Committee - Tuesday, February 05, 2013
  • The Institute says the 70-30 safe harbor for success-based fees should apply to the full amount of IB fees regardless of the timing of payments.
    Federal - Prepared under the aegis of TEI's Federal Tax Committee - Monday, January 28, 2013
  • The Institute's letter focused on the administrative aspects of the PST Act containing comments designed to assist the Ministry of Finance with the practical, effective, and efficient administration of the new PST.
    Canadian - Prepared under the aegis of TEI's Canadian Commodity Tax Committee. - Monday, January 14, 2013
  • The Institute's letter noted the increasing frequency with which a number of EU Member States have refused to refund VAT to businesses that are in a repayment position and urged the Commission to take necessary actions against those Member States.
    International Tax - Prepared by TEI's European Indirect Tax Committee - Monday, January 07, 2013
  • The Institute commended CRA for efforts and suggested a number of clarifications to the draft Technical Information Bulletin.
    Canadian - Prepared under the aegis of TEI's Canadian Commodity Tax Committee - Tuesday, December 11, 2012
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