On May 5, 2014, TEI submitted comments to the Internal Revenue Service regarding temporary and proposed regulations implementing Chapter 4 of the Code, better known as the Foreign Account Tax…
On May 1, 2014, TEI submitted comments to the OECD regarding its Public Discussion Drafts on BEPS Action 2: Neutralise the Effects of Hybrid Mismatch Arrangements (Recommendations for Domestic…
On April 13, 2014, TEI submitted comments to the OECD regarding its Public Discussion Draft on BEPS Action 1: Address the Tax Challenges of the Digital Economy. The Institute agreed…
On April 10, 2014, TEI filed comments with Canada’s Minister of Finance Joe Oliver on the 2014 Budget Proposals. TEI’s comments were prepared by its Canadian Income Tax Committee, whose chair is…
On April 8, 2014, TEI submitted comments to the OECD regarding its Public Discussion Draft on BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances. The…
On March 6, 2014, TEI submitted a letter to the European Commission urging the creation of a web portal that would provide a repository for current VAT rules of the EU Member States. This critical…
On March 18, 2014, TEI urged the IRS to withdraw proposed regulations creating an "exception" to the single taxpayer rule under section 41(f)(1) excluding gross receipts received from a controlled…
On March 10, 2014, TEI submitted comments to the IRS regarding Notice 2013-78, which proposes substantial revisions to Revenue Procedure 2006-54 for requesting assistance from the U.S. competent…
On March 10, 2014, TEI submitted comments to the IRS regarding Notice 2013-79, which proposes substantial revisions to Revenue Procedure 2006-9 for requesting advanced pricing agreements (APA) from…
On March 7, 2014, TEI submitted comments to the United Nations regarding the United Nations Practical Manual on Transfer Pricing for Developing Countries. TEI recommended, among other things,…
On February 22, 2014, TEI submitted comments to the OECD recommending substantial changes to the OECD’s revisions to Chapter V of its Transfer Pricing Guidelines included in its Discussion Draft…
On February 12, 2014, TEI filed a letter urging the British Columbia Ministry of Finance to address issues that would improve the administrability of the provincial sales tax (PST) system, including…