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Tax Policy Blog 06/26/2019 10:38
Politicians continue to tout the benefits of opportunity zones, but economists continue to be skeptical. The findings from a new study underscore concerns that the Opportunity Zones program, while it may be welcomed by those directly benefiting from the program’s tax breaks, may not broadly revitalize economically distressed communities. Economists Alan Sage, Mike Langen, and […]
Tax Policy Blog 06/26/2019 10:28
In the United States and across Organisation for Economic Co-operation and Development (OECD) countries, the tax code provides de minimis exemptions and compliance relief for small firms. Firms may be eligible for these provisions if they remain under a threshold for sales, revenue, or payroll, depending on the provision. These tax breaks are partly intended […]
Tax Policy Blog 06/24/2019 14:23
This post is the first in a series about Controlled Foreign Corporation (CFC) rules, which were created to provide countries a tool to tax part of the income that foreign subsidiaries earn abroad. Multinational corporations do business in different countries around the world. Taxing businesses across multiple jurisdictions raises several key issues, including what income […]
Tax Policy Blog 06/24/2019 13:29
A joint constitutional convention of Massachusetts lawmakers has voted 147-48 to approve H.86, dubbed the Fair Share Amendment, to impose a 4 percent income tax surcharge on annual income beyond $1 million. The new tax would be levied in addition to the existing 5.05 percent flat rate, bringing Massachusetts’ total top rate to 9.05 percent. Supporters of […]
Tax Policy Blog 06/20/2019 12:13
While some businesses rely heavily on physical capital such as machinery and buildings, others rely more on intellectual property (IP) such as patents, software, or proprietary production processes. Many tax jurisdictions have specialized treatment for income derived from IP, with some providing more favorable tax treatment than others. Imagine a German manufacturing company holding patents […]
Tax Policy Blog 06/20/2019 09:03
Patent box regimes (also referred to as intellectual property, or IP, regimes) provide lower effective tax rates on income derived from IP. Most commonly, eligible types of IP are patents and software copyrights. Depending on the patent box regime, income derived from IP can include royalties, licensing fees, gains on the sale of IP, sales […]
Tax Policy Blog 06/19/2019 14:31
Of all alcoholic beverages subject to taxation, stiff drinks—and all distilled spirits—face the stiffest tax rates. Ostensibly, this is because spirits have higher alcohol content than the other categories, like wine and beer. Now, help yourself to this final round of alcohol excise taxes and check out the map below to see whether you’re shaken […]
Tax Policy Blog 06/19/2019 07:53
Key Findings The Patient Protection and Affordable Care Act (PPACA) imposed an excise tax on high-cost employer-sponsored health coverage. This “Cadillac” tax was established to help pay for the PPACA’s provisions and to reduce health-care costs by limiting the income tax exclusion for employer-sponsored insurance. The tax has been delayed on several occasions but is […]
Tax Policy Blog 06/17/2019 11:19
The Organisation for Economic Co-operation and Development (OECD’s) search for a solution to taxation of the digitalized economy has led it to consider a global minimum tax as part of a broader anti-base erosion proposal.[1] Because a minimum tax could be based on the structure of existing controlled foreign corporation rules (CFC rules), a review [...]
Tax Policy Blog 06/14/2019 13:02
Next week, the House Ways and Means Committee plans a hearing on “Ending the TCJA Tax on Houses of Worship, Charities, and Nonprofits.” While this seems alarming, it isn’t. The provision ensures neutrality between tax-exempt organizations and C corporations as it relates to employee fringe benefits. Without it, not-for-profit employers could offer benefits at a […]
Tax Policy Blog 06/13/2019 15:47
Companies around the world regularly do business in multiple countries, and they arrange their supply chains and distribution models in various ways. Some businesses rely heavily on physical assets like factories and delivery vehicles, but many businesses also rely on intellectual property and data transfers. In either case, selling goods and services across borders has […]
Tax Policy Blog 06/13/2019 13:30
This afternoon, the Department of the Treasury and the Internal Revenue Service issued long-anticipated new rules and guidance on the charitable contribution SALT deduction workaround. They’re much what we expected, and I’ll save a detailed analysis for a later date, but for now, here’s a basic synopsis of what the regulations establish. Charitable deductions must […]
Tax Policy Blog 06/13/2019 11:48
The growth of the sharing economy has raised important questions about the proper tax treatment of assets divided between business and personal use. One example is the tax treatment of personal residences used as short-term rental properties, which are often advertised on new economy sharing platforms. While traditional hotels are permitted to fully deduct business-related […]
Tax Policy Blog 06/13/2019 07:49
Many businesses around the world operate in more than one country, making them subject to multiple tax jurisdictions. To prevent businesses from minimizing their tax liability by taking advantage of cross-country differences in taxation, countries have implemented various anti-tax avoidance measures, one being the so-called Controlled Foreign Corporation (CFC) rules. CFC rules apply to certain […]
Tax Policy Blog 06/12/2019 10:42
Whether you’re a self-appointed connoisseur or an occasional sipper of chardonnay, you may not have thought about the taxes that go into your wine purchase. But now you can quench your newly found thirst for excise tax info with this week’s map, which compares wine taxes among the 50 states, expressed in dollars per gallon. […]

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