Submissions

On August 5, 2013, TEI submitted three recommendations for consideration by the Canadian government in connection with its annual Pre-Budget Consultations. The recommendations were submitted to the…
On June 10, 2013, TEI submitted comments to the Alabama Department of Revenue on its proposed local sales tax regulation governing seller collection responsibilities. The Institute's letter noted…
On May 10, 2013, TEI submitted the following comments to the Organization for Economic Co-operation and Development on the Draft Consolidated Version of the International VAT/GST Guidelines. These…
On March 29, 2013, TEI filed a letter to the Manitoba Ministry of Finance urging the province to establish a statutory four-year limitation period for assessments of the Provincial Sales Tax.…
On March 4, 2013, TEI submitted a memorandum to the Multistate Tax Commission (MTC) urging it to abandon a proposed project aimed at creating model regulations governing the use of state statutory…
On March 4, 2013, TEI filed a letter urging the British Columbia Ministry of Finance to formally adopt a policy of administrative tolerance for Provincial Sales Tax (PST) audits during the first year…
On February 19 and 20, 2013, TEI submitted letters in support of legislation in Alabama (HB 264 and SB 223) that would establish a pre-payment, independent tribunal to hear appeals of tax assessments…
On January 10, 2013, TEI submitted a letter to the British Columbia Ministry of Finance related to the province's transition from the Harmonized Sales Tax back to the Provincial Sales Tax that…
On January 4, 2013, TEI submitted a letter to the European Commission noting the increasing frequency with which a number of EU Member States have refused to refund VAT to businesses that are in a…
On December 7, 2012, TEI submitted a letter to the Canada Revenue Agency commending CRA for its efforts to modernize the GST/HST place of supply rules, and suggesting a number of clarifications to…
On October 26, 2012, TEI filed an amicus brief with the U.S. Supreme Court in a case involving the characterization of income from the sale of assets as apportionable business income versus allocable…
On September 26, 2012, TEI submitted a letter to the Organisation for Economic Co-operation and Development praising the Draft Commentary on the International VAT/GST Neutrality Guidelines and urging…
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