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Tax Executive

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TEI files first submission in Singapore on tax treatment of benefits-in-kind provided to employees: February 3, 2006.(Tax Execut
On February 3, 2006, TEI's Asia Chapter filed comments with Harvey Koenig, Head (Tax Policy) of the Singapore Ministry of Finance on the tax treatment of certain benefits-in-kind provided to . . .

Class action lawsuit filed seeking refunds of communications excise tax.
Earlier this year, Radioshack Corporation filed suit on behalf of itself and all similarly situated taxpayers seeking refunds of overpaid federal excise tax on the ground that the tax was . . .

San Francisco chapter awards three scholarships.(Chapter News)
On January 9, 2006, the San Francisco chapter honored three scholarship recipients during the dinner portion of its annual IRS night. The event was held at San Francisco's World Trade Club. Liang . . .

New Jersey Chapter holds Winter Seminar.(Chapter News)
The New Jersey Chapter continued its emphasis on continuing education for tax executives with an outstanding line-up of national and regional speakers at its February 24 Winter Seminar held at the . . .

Singapore, IRS Oversight Board, U.S. liaison meetings focus of TEI's winter activities: institute also comments on proposed Cana
Tax Executives Institute's advocacy truly became global in scope in February when the Asia Chapter filed its first submission with the Singapore government. Submissions to the IRS Oversight Board . . .

An early implementation guide to accounting for uncertain tax positions.
On July 14, 2005 the Financial Accounting Standards Board (FASB) published an Exposure Draft of a proposed Interpretation of FASB Statement No. 109, Accounting for Uncertain Tax Positions, to . . .

Appeals' role in tax shelter settlement: independence affirmed.(IRS's National Director of Appeals David B. Robison)(Interview)
On January 17, 2006, Tax Executives Institute sent a letter to IRS Commissioner Mark W. Everson, expressing concern about Announcement 2005-80 on the independence of the Appeals function. The . . .

In memoriam.
RICHARD C. SAMMUT, long-time member of TEI and former president of the Western Michigan Chapter, died on February 7, 2006, after battling cancer for several months. Mr. Sammut graduated from the . . .

IRS to grant only limited e-filing waivers: non-support from software vendors won't qualify.
In recent weeks, the Internal Revenue Service has begun posting to its website (www.irs.gov) information on the general areas in which waivers from the mandatory e-filing requirements will be . . .

Midyear conference highlights TEI's strengths ... and opportunities.(Tax Executives Institute)(President's page)
TEI's 56th Midyear Conference drew more than 600 tax executives. While the bulk of registrants live and work in the United States, the conference attracted members from Canada, Europe, and . . .

TEI testifies before the IRS Oversight Board on customer service needs of taxpayers: February 8, 2006.(Tax Executives Institute)
On February 8, 2006, TEI Senior Vice President David L. Bernard testified before the IRS Oversight Board on the customer needs of taxpayers. TEI's testimony was prepared under the aegis of its . . .

Treasury department and IRS launch review of cross licensing arrangements: detailed information requested from business communit
On March 15, 2006, the U.S. Department of the Treasury and the Internal Revenue Service issued Notice 2006-34 (1) requesting public comments on cross licensing arrangements (CLAs). The Notice . . .

Upcoming continuing education opportunities.(Chapter News)(Calendar)
April 30-May 5 Federal Tax Course in Level I (Michigan State University--East Lansing, Michigan) May 18-20 Senior Tax Executives Conference (LaPlaya Resort--Naples, Florida) June 19-23 State & . . .

European Chapter meets in Madrid; Winter Conference focuses on benchmarking, Tony Maggiore receives chapter award.
Benchmarking and Managing the Tax Function was the subject of the two-day winter conference held by TEI's European Chapter at the Hotel Villa Magna in Madrid. Nearly 100 TEI members and guests . . .

Cuno argued before U.S. Supreme Court.
On March 1, 2006, the Supreme Court heard oral arguments in Cuno v. DaimlerChrysler, the case challenging Ohio's manufacturing investment tax credit, in which Tax Executives Institute filed . . .

New TAM highlights issues in like-kind exchanges involving intangibles.(technical advice memorandum)
When corporations are considering the disposition of business assets, one of the issues that frequently arises is whether a like-kind exchange under section 1031 of the Internal Revenue Code might . . .

Realignment of staff will permit TEI to better serve the membership.(Tax Executives Institute)
When Rick Skippon, TEI's Publications Manager and Webmaster, told me in late February that he would be leaving TEI's staff, my feelings were definitely mixed. On the one hand, it is always . . .

Fred F. Murray.(Key People)
FRED F. MURRAY, former TEI General Counsel and Director of Tax Affairs, has joined the Tax Division of the Department of Justice as Deputy Assistant Attorney General for Policy and Planning. In his . . .

Does your company have a foreign financial account?(Recent Activities)
(The following article is derived from information provided by the Internal Revenue Service.) If your company owns a foreign bank account, brokerage account, mutual fund, unit trust, or other . . .

The ins and outs of related party add-backs.
Overview Historically, business performance measurement has relied on various financial measurements. The ability to efficiently manage capital structures and leverage assets is a key indicator . . .

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