Advocacy

TEI advocates to improve overall tax administration through uniform enforcement of tax law, while minimizing administrative and compliance costs. Advocacy work is focused on striking a balance between fair, administrable rules and sound tax administration, which impact taxpayers in every aspect of a corporate tax department’s work and in every industry.

The effectiveness of TEI’s advocacy efforts is directly related to the active involvement of our members. Although TEI’s legal team has almost 100 years of combined experience on tax policy and administration issues, we depend on the unique insights of the in-house tax professional. There is simply no substitute for real-world experience – it imbues TEI’s comments with credibility and helps governments craft more administrable rules.

Over the years, TEI has had a positive effect on the tax laws and procedures – from BEPS and Section 385 to state and local policy statements and (hopefully) tax reform. Each success began with one or more TEI members stepping forward to make their issue the Institute’s issue. We achieve even greater success by breaking down the barriers to member involvement. Review our “how-to” guide or contact a member of our legal team to get started!

Recent Submissions

On October 7, 2024, TEI submitted comments to the Internal Revenue Service and U.S. Department of the Treasury regarding proposed regulations addressing dual consolidated losses ("DCL") and new…
On October 2, 2024, TEI submitted supplemental comments on Notice 2023-63 and section 174, with a particular focus on rules related to software development for future proposed regulations. The…
On September 11, 2024, TEI submitted comments to the Canadian Department of Finance regarding proposed amendments to the bare trust reporting rules under section 150 of the Income Tax Act. TEI's…

Recent Liaison Meetings

The Canada Revenue Agency ("CRA") has submitted its written responses to TEI's December 2023 CRA-TEI liaison meeting questions regarding income taxes. Read the responses here.
Members of TEI's Canadian Commodity Tax Committee met virtually with the British Columbia Ministry of Finance on June 24, 2024. In addition to requests for updates on questions from past liaison…
On December 5-6, 2023, a delegation of the Canadian Commodity Tax Committee members participated in TEI's annual liaison meetings with representatives of the Canada Revenue Agency (“CRA”) and…

GuideToAdvocacy.pngWHAT IS ADVOCACY?

TEI is dedicated to improving the tax systems administered in jurisdictions where TEI chapters are located. Advocacy is simply the means through which TEI advances its objectives by communicating concerns to government decision-makers and recommending changes and improvements to the tax rules. TEI advocates on matters affecting business taxpayers as a whole and generally avoids narrow issues that could divide the organization. Particular areas of emphasis are minimizing compliance burdens, improving audit processes and other aspects of tax administration, and promoting sound tax policy.

Examples of recent TEI advocacy efforts include:

  • Written comments on proposed regulations
  • Written comments on administrative rulings and procedures
  • Written comments to the OECD on BEPS action items and related oral testimony at OECD hearings
  • Amicus briefs filed with the United States Supreme Court
  • Meetings with tax officials at the IRS, U.S. Treasury, and state and local departments of revenue
  • Meetings with tax officials at the Canada Revenue Agency and Department of Finance
  • Written policy statements coving issues that arise in multiple taxing jurisdictions (e.g., TEI’s policy statement encouraging states to establish pre-payment, independent tax tribunals)
  • Participation in joint government-business efforts and projects with other organizations
  • Written and oral testimony on legislative proposals in the United States, Canada, and various European Union Member States.

Need more information? Interested in getting involved? Download the Member's Guide to Advocacy and get started!

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