United States

The Tax Exchange

Tax discussions for the business leader


California localities expanding utility user taxes to video services

California localities expanding utility user taxes to video services

Recently, a long-imposed California county and city tax has received renewed attention as local governments weigh its expansion to contemporary technologies, such as video services.

  • November 28, 2016
Is there a better way to international tax reform?

Is there a better way to international tax reform?

Staff members from the House Ways and Means Committee recently spoke about international tax reform at an event sponsored by the Tax Section of the DC Bar Association. Discussion focused on the House Republicans’ tax policy blueprint, “A Better Way for Tax Reform."

  • November 21, 2016
8 corporate and M&A tax considerations for year-end planning

8 corporate and M&A tax considerations for year-end planning

2016 brought many small changes, but little in the way of major tax reform. While corporations will be watching and waiting along with the rest of the country to see how the President-elect and incoming Congress are likely to move on tax reform, there are some issues you should be reviewing in the near-term.

  • November 17, 2016
State tax claim filings: Check and check again

State tax claim filings: Check and check again

Busy season is winding down, the holidays are approaching and year-end tax provision is on the minds of many tax departments.

  • November 15, 2016
How protective is a protective claim under Altera?

How protective is a protective claim under Altera?

On a recent webcast, we talked about filing protective claims related to cost sharing agreements and the now-infamous Altera case. Viewer questions highlight the importance of procedure when it comes to dealing with the IRS.

  • November 11, 2016
Treatment of reward programs: Where there is a will there may be a way

Treatment of reward programs: Where there is a will there may be a way

The IRS recently issued an Action on Decision (AOD) with respect to Giant Eagle, Inc. v. Commissioner. The AOD provides that the government will not follow the decision in Giant Eagle outside of the Third Circuit.

  • November 09, 2016