Tax administration

Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages

Treasury released final regulations on the base erosion and anti-abuse tax (BEAT), which is meant to dissuade firms from engaging in profit shifting abroad. Other high-profile releases from 2019 include final regulations guiding enforcement of Section 199A, commonly known as the pass-through deduction; final regulations on enforcing the new tax on global intangible low-tax income (GILTI); and final regulations on state-level workarounds to the $10,000 limit on the state and local tax deduction (SALT).

Tax Foundation Brief in Wayfair Online Sales Tax Case: SCOTUS Should Set Meaningful Limits on State Taxing Power

In the South Dakota v. Wayfair online sales tax case, the U.S. Supreme Court should ensure that state sales tax laws don’t burden interstate commerce.

IRS Rehiring Employees Terminated for Performance Reasons

If Retained, R&D Tax Credit Should Be Reformed

California Makes Major Changes to Key Tax Administrative Body

IRS May Have to Refund $300 Million After Federal Judge Rules PTIN Fee is Illegal

Changes in Refundable Tax Credits

Tax Compliance Now Takes More Than 7 Billion Hours

R.I.P. Donald C. Alexander

Antiwar Protestors Seek to Shut Down the IRS

Tax Amnesty in Iowa

The Compliance Costs and Regulatory Burden Imposed by the Federal Tax Laws

Does the Transfer Pricing Penalty Violate the Fourth Amendment to the Constitution?

Growth of Federal Government Tax “Industry” Parallels Growth of Federal Tax Code

Is the Transfer Pricing Penalty Counterproductive? A View Through the Commissioner’s Study