2012
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Treasury official: US tax reform efforts must be informed by international fight against base erosion
Appearing at the recent GW/IRS Insititute on Current Issues in International Taxation, Treasury Deputy Assistant Secretary for International Tax Affairs Manal Corwin said efforts to US international tax rules must take placewithin the context of global efforts to combat base erosion. She said in particular that the OECD project on base erosion and profit shifting (BEPS)would "inform the conversation."
For complete coverage of Corwin's remarks, go here. (Subscription required.)
For complete coverage of Corwin's remarks, go here. (Subscription required.)
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Designing an "ironclad" US territorial tax system will be difficult, Shay says
Addressing the National Tax Association on November 16, Harvard Law School professor Stephen Shay --who has extensive international tax experience in both government and private practice --warned attendees that practitionerswill findways to avoid a territorial-based corporate tax.
For coverage of Shay's remarks, go here.
For coverage of Shay's remarks, go here.
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Why advanced manufacturers need tax reform
In an opinion piece published on politico.com, Intel's Peter Cleveland explains how pro-innovation tax policy "can level the playing field for American businesses, expand our advanced
manufacturing base and move forward an innovation-based economy."
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Durst suggests changes to OECD guidance on transfer pricing for intangibles
In a Tax Notes viewpoint, international tax practitioner Michael C. Durst,who formerly served as director of the IRS advance pricing agreement program, offers suggestions for improving the OECD's proposed modifications to its transfer pricing guidance regarding the taxation of income from intangible property.
To read Durst's viewpoint, click here.
To read Durst's viewpoint, click here.
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UK and German Finance Ministers call for corporate tax coordination
In a joint statement issued at the G-20 finance ministers meeting in Mexico city, the finance ministers of the United Kingdom and Germany called for better coordination of corporate tax regimes because changes in global business practices have exposedweaknesses in the current regimes.
The Daily Tax Report story on the statement may be found here.
The joint statement may be found here.
The Daily Tax Report story on the statement may be found here.
The joint statement may be found here.
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US corporate taxes: myths and facts
In a recentwall Street Journal op-ed piece, Business Roundtable President John Engler discusses aspects of the US corporate tax system that influencewhether US corporations choose to operate overseas and if so,whether to repatriate foreign earnings.
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Kleinbard examines tax policy implications of "stateless income"
In a Tax Notes special report, University of Southern California Gould School of Law Professor Edward D. Kleinbard examines the tax consequences and policy implications of the phenomenon of "stateless income" -- income that is derived for tax purposes by a multinational group from
business activities in a country other than the domicile of the group's
ultimate parent company but that is subject to tax only in a
jurisdiction that is neither the source of the production factors
throughwhich itwas derived nor the domicile of the group's parent
company.
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Full text of UK revenue official's speech to AEI/ITPF tax reform event is now available
David Gauke of Her Majesty's Treasury delivered the central presentation at the September 27 American Enterprise Institute event -- co-sponsored by the International Tax Policy Forum -- "UK tax reform: a road map for the US?"
The full text of Gauke's presentation is now available.
The full text of Gauke's presentation is now available.
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Full video of AEI/ITPF event, "UK tax reform: A road map for the US?" is now available!
On September 27, the American Enterprise Insitutute,with the International Tax Policy Forum as co-sponsor, hosted an important tax policy event, "UK tax reform: A road map for the US?"
The event featured prominent US and UK international tax policy experts -- from the private sector, academia, and government -- assessing the applicability of the UK reforms to the US situation.
To view the video, please go to: http://www.aei.org/events/2012/09/27/uk-tax-reform-a-road-map-for-the-us/
The event featured prominent US and UK international tax policy experts -- from the private sector, academia, and government -- assessing the applicability of the UK reforms to the US situation.
To view the video, please go to: http://www.aei.org/events/2012/09/27/uk-tax-reform-a-road-map-for-the-us/
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Clausing and Hufbauer debate merits of territorial taxation
In a series of Tax Notes articles, Kimberly A. Clausing, a professor of economics at Reed College, and Gary Clyde Hufbauer, the Reginald Jones Senior Fellow at the Peterson Institute for International Economics, debate the possible effects of a U.S. move toward territorial taxation of corporations.
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