On June 7, 2023, TEI submitted comments to the Canada Revenue Agency ("CRA") regarding the draft Reportable Uncertain Tax Treatment ("RUTT") form. Taxpayer must use the RUTT form to report certain…
On August 14 2023, TEI submitted comments to the OECD regarding certain aspects of the OECD's Pillar Two initiative. TEI's comments were provided as a follow up to the Institute's June 6 meeting with…
On July 21, 2023, the Institute filed comments with Canadian Department of Finance regarding Information Circular 94-4R2 "International Transfer Pricing: Advance Pricing Arrangements." TEI's comments…
On July 21, 2023, TEI submitted a second set of comments to the Australian Senate Standing Committees on Economics regarding a proposal to require public disclosure of certain country-by-country ("…
On 3 April 2023, TEI submitted comments on the European Commission's Proposals for VAT in the Digital Age. TEI agreed with a number of proposals aimed at standardizing and simplifying reporting…
On May 30, 2023, TEI submitted comments to the FASB regarding its proposal to require companies to disclose disaggregated income tax information in financial statements. TEI noted its significant…
On April 28, 2023, TEI submitted comments to the Australian Treasury regarding the Treasury's proposal to deny deductions for certain intangible payments to related entities. The Institute primarily…
On April 28, 2023, TEI submitted comments to the Australian Treasury regarding the Treasury's proposal to require certain companies to publicly disclose tax information on a country-by-country ("CbC…
On May 31, 2023, TEI filed comments with the Canadian Department of Finance regarding a proposal to impose a penalty on taxpayers who violate Canada's general anti-avoidance rule ("GAAR"). TEI…
On March 30, 2023, TEI filed an amicus brief in Comcast v. Maryland, which is pending before the Maryland Supreme Court. The fundamental substantive issue in this case is whether the Maryland Digital…
On March 20, 2023, TEI submitted comments in response to a request for comments in Notice 2023-2, which provided guidance on the stock repurchase excise tax. The comments requested carve-outs from…
On March 20, 2023, TEI submitted a letter to the Internal Revenue Service commenting on Notice 2023-7, which provides initial guidance on the new corporate alternative minimum tax (CAMT) imposed by…