Submissions

On July 2, 2015, TEI filed an amicus brief with the U.S. Supreme Court in a Massachusetts case challenging the application of the internal consistency test, First Marblehead Corp. v. Massachusetts…
On June 17, 2015, TEI submitted comments on the OECD revised discussion draft on BEPS Action 8: Hard-to-Value Intangibles. The Institute's comments focused on the need to limit the use of ex post…
On June 16, 2015, TEI submitted comments on the OECD revised discussion draft on BEPS Action 6: Prevent Treaty Abuse. The Institute's comments focused on the need for certainty in the determination…
On June 12, 2015, TEI submitted comments on the Canadian Government's proposals to provide targeted relief from the withholding and remittance requirements that otherwise apply to non-resident…
On May 28, 2015, TEI submitted comments on the OECD BEPS discussion draft Action 8: Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements (CCAs). The…
On May 28, 2015, TEI submitted comments on the OECD revised discussion draft on BEPS Action 7: Preventing the Artificial Avoidance of PE Status. The Institute's comments focused on the need for…
On May 18, 2015, the United States Supreme Court issued a decision in Comptroller v. Wynne, holding that Maryland's personal income tax- which did not offer its residents a full credit for income…
On May 18, 2015, TEI submitted comments to the Financial Accounting Standards Board concerning proposed updates to the FASB’s guidance on intra-entity asset transfers. While TEI commended the FASB…
On May 18, 2015, the United States Supreme Court issued a decision in Comptroller v. Wynne, holding that Maryland’s personal income tax – which did not offer its residents a full credit for income…
On April 30, 2015, TEI submitted comments on Action 3: Strengthening CFC Rules of the OECD’s BEPS project.  The Institute’s comments focused on the need for the OECD to recommended consistent CFC…
On April 29, 2015, TEI submitted comments regarding Action 12:  Mandatory Disclosure Rules of the OECD’s BEPS project.  The Institute recommended that the OECD adopt an objective, uniform, and…
On February 19, 2015, TEI submitted comments to the OECD regarding two new draft elements of the International VAT/GST Guidelines, entitled Guidelines on Place of Taxation for Business-to-Consumer…
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