Posted on
Options for Reforming America's Tax Code
by Tax Foundation
There is awidespread consensus among Americans across the political spectrum that the U.S. tax system is overly complex, inefficient, uncompetitive, and due for an overhaul. As a result, many U.S. policymakers have expressed a desire for comprehensive tax reform in the near future.
To assist lawmakers in assembling tax reform bills over the coming months, and to help the American public in understanding the tax changes being proposed,we've assembled this book: a collection of 86 commonly proposed changed to the U.S. tax code that might be part of a future tax reform bill.
Posted on
New book explains tradeoffs of tax proposals to lawmakers
by Naomi Jagoda
The Tax Foundation released a book on Monday to help explain to lawmakers the tradeoffs involved in various tax-reform ideas.
The book from the free-market group analyzes 86 commonly proposed changes to the tax code and estimates their effects on revenue, the economy, jobs and the distribution of the tax burden across income groups.
Posted on
G-20 Finance Ministers to Focus on Tax Certainty
Posted on
EU Competition Arm to Stick to OECD Transfer Pricing Guidelines (1)
Posted on
Agreement on EU Financial Transaction Tax Elusive as Deadline Nears
Posted on
The Perfect Tax Storm! Full Disclosure of All Topics to All Stakeholders in Real Time
Posted on
OECD Developing Binding MAP Provision for Multilateral Instrument
Posted on
Why McDonalds and Google are in trouble in Europe
by Renea Merle
Across Europe, just how much - or little - U.S. multinational firms are paying in taxes is coming under intense scrutiny.
Posted on
G-7 leaders pledge to steadily adopt BEPS international tax measures
Posted on
OECD: New Cop on the Block
Posted on
The Puzzling Policy of Foreign Tax Credits
Posted on
China postpones cross-border sales tax over fears of e-commerce slowdown
Posted on
ICC urges consideration of broader trade implications of tax policies in response to BEPS recommendations
Posted on
Taxing Multinational Enterprises as Unitary Entities
Posted on
Changing Tides: Wading Through the BEPS Implementation Waters
Posted on
News Analysis: Debt-Equity Regs -- Treasury's Options
Posted on
Section 367 Adrift: Old Statute, New Applications
Peter M. Daub is a partner at Morgan, Lewis & Bockius LLP. In this report,which is the first of two parts, Daub traces the development of section 367 policy and addresses how in recent antiabuse guidance the IRS has altered the application of section 367 to cross-border and foreign-to-foreign transactions.
Posted on
News Analysis: The Path to Fragmented Tax Reform
Posted on
BRT Letter to Congress on Treasury Department's Proposed Debt/Equity Regulations
Posted on
The New U.S. Model Treaty is OUt
Posted on
Lawmakers Provide Details on Tax Reform Blueprint
Posted on
Earnings-Stripping Rules Threaten the Money Business: Banks
Posted on
Tax-Writers Press on with Tax Reform Proposals; Treasury to HaveIntense Comment Period on Section 385 Regulations - See more at: http://www.natlawreview.com/article/tax-writers-press-tax-reform-pro
Posted on
ECOFIN Adopts CbC Reporting, Postpones Vote on Antiavoidance Directive
Posted on
How the Proposed Section 6038A Regulations
Posted on
Debt-Equity Regs Won't Solve Larger U.S. Tax Problems
Posted on
Inversion Rules Aren't Long-Term Solution: JCT Official
Posted on
Canada continues moving forward with OECD transparency agenda
Posted on
Raise more from corporations: Opposing view
Inverted companies remain headquartered in the United States, retaining access to our infrastructure and educatedworkforcewithout paying U.S. corporate income taxes.
Itwould, of course, be best to craft a comprehensive solution to this problem rather than have Treasury playwhac-A-Molewith insufficient tools.
Posted on
Private equity funds in Mexica: application for treaty benefits and concerns arising from BEPS Action 6
Posted on
Stack: Debt-Equity Regs Aren't a Very Complicated Sea Change
Posted on
'Winning the Tax Wars': Mobilizing Public Revenue, Preventing Tax Evasion
Posted on
Incentives Key in Developing Countries' Tax Reform Efforts, OEDC Official Says
Posted on
Countering Base Erosion Is Impossible Within Current Framework, Panel Says
Posted on
European Commission Explains Review of Tax Rulings
Posted on
Senators Continue to Argue Against EU State Aid Investigations
Posted on
Debt-Equity Regs' Contemporaneous Documentation Rules in Context
Posted on
Hatch, Wyden: EU State Aid Probe Violates Rule of Law
Posted on
EU Lays Down Law on Tax Deals as Apple Probe Continues
Posted on
Boustany: I'll Be Ready With Innovation Box Proposal
Posted on
How the Proposed Section 385 Rules Would Affect Foreign Investment in U.S. Real Property
Posted on
S Corporations: Give Us a Break Under Final Debt-Equity Rules
Posted on
IRS Guidance Tightens Inversions Rules Awaiting Tax Reform
Posted on
JCT Issues Report on Debt Benefits Over Stock Equity
Posted on
News Analysis: Why the New Model Treaty?
Posted on
News Analysis: What's So Bad About BEPS?
The OECD's base erosion and profit-shifting project is based in large part on the premise that those practices are harmful because they deprive governments of needed revenues. Few have disputed this assumption, and even the corporate tax community has not defended base erosion practices.
Among the fewwho arewilling to challenge this basic assumption is Daniel Mitchell of the Cato Institute,whose blog defends international tax competition.
For the TNI article, gohere. (subscription required)
Posted on
TAXE II Committee Members Optimistic About EU Tax Base Harmonization
Posted on
Adobe Subsidiary Not a PE, Delhi High Court Rules
Posted on
India: Taxing digital transactions in India
Posted on
Asia Tax Forum 2016 - the full story