• On July 18, TEI submitted comments on proposed changes to Canadian GST/HST section 273 joint venture elections.
    Canadian - TEI's Canadian Commodity Tax Committee - Monday, August 18, 2014
  • On August 1, 2014, TEI completed its first project of direct tax advocacy with China’s State Administration of Taxation (SAT), when it filed comments regarding draft administrative measures on the Chinese domestic law General Anti-Avoidance Rule (GAAR).
    International Tax - Patrick Evans - Friday, August 08, 2014
  • On August 6, 2014, Tax Executives Institute submitted a written statement to the House of Commons Standing Committee on Finance in connection with the 2014 pre-budget consultations in Canada.
    Canadian - Jeffery Rasmussen - Wednesday, August 06, 2014
  • On July 21, TEI submitted comments regarding the Irish government’s public consultation on the OECD’s base erosion and profit shifting project.
    International Tax - TEI’s European Direct Tax Committee - Wednesday, July 23, 2014
  • On July 14, TEI filed comments with the South African Revenue Service on new VAT rules affecting foreign-based supplies of electronic services.
    International Tax - TEI’s European Indirect Tax Committee - Monday, July 14, 2014
  • On June 27, TEI submitted comments to the Canadian Department of Finance on the collection of GST/HST on e-commerce sales.
    Canadian - TEI's Canadian Commodity Tax Committee - Tuesday, July 01, 2014
  • On June 11, 2014, Tax Executives Institute submitted comments on the Consultation on Tax Planning by Multinational Enterprises announced in Annex 2 of the 2014 Canadian Budget Message.
    Canadian - TEI’s Canadian Income Tax Committee - Friday, June 13, 2014
  • On June 5, TEI submitted recommendations to the European Commission on areas of VAT place of supply guidance for services connected with immovable property.
    International Tax - TEI’s European Indirect Tax Committee - Tuesday, June 10, 2014
  • On May 5, TEI submitted comments to the IRS regarding regulations implementing FATCA and coordinating regulations under Chapters 3, 4 and 61 of the Code.
    International Tax - TEI's IRS Administrative Affairs Committee - Monday, May 05, 2014
  • On May 1, TEI submitted comments to the OECD regarding its recommendations for domestic law and discussion of treaty issues that the OECD believes are necessary to address tax planning through hybrid mismatches.
    International Tax - TEI’s European Direct Tax Committee - Thursday, May 01, 2014
  • 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
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