The U.S. International Tax Committee works on educational and advocacy efforts regarding the U.S. taxation of international business operations.
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 June 10, 2024, TEI sent a letter to the Brazilian tax authorities recommending Brazil adopt a cooperative compliance program with taxpayers. TEI noted the advantages of such a program include…
On March 31, 2024, TEI submitted comments to the Internal Revenue Service (the "Service") regarding foreign tax redeterminations ("FTRs") under section 905(c). The post-TCJA final regulations…
On February 9, 2024, TEI submitted comments to the Internal Revenue Service and U.S. Department of the Treasury regarding Notice 2023-80 (the "Notice"). The Notice provides interim guidance…
On February 12, 2024, TEI submitted comments regarding REG-132422-17 addressing recognition and deferral of section 987 gain or loss. TEI's comments included several simplifying recommendations to…
On November 17, 2022, TEI submitted comments to the IRS on proposed changes to Schedule UTP. The comments identified a variety of critical policy issues that must be evaluated in a thoughtful and…
On December 9, 2021, TEI issued a compilation of substantive comments and recommendations concerning select corporate and international tax reform provisions in H.R. 5376, the Build Back Better Act,…
On May 11, 2021, TEI officially weighed into the brewing tax reform debate in Washington, D.C., through the issuance of its new Guideposts for Tax Policy. The guideposts are intended to…
On December 13, 2020, Tax Executives Institute, Inc. (TEI), filed comments with the Organisation for Economic Co-operation and Development (OECD) regarding its latest documents addressing the tax…
On October 16, 2020, TEI submitted comments to the Large Business & International Division of the IRS urging the division to retain Rev. Proc. 94-69 and extend it to all taxpayers subject to the…
On September 11, 2020, Tax Executives Institute, Inc. (TEI), filed comments with the Internal Revenue Service (the Service) regarding recently proposed revisions to Form 1065: U.S. Return of…
On February 27–28, 2020, a delegation of Executive Committee members, standing committee leaders, and Institute staff assembled in Washington, D.C., for TEI’s annual liaison meetings with the…