Report of comments by former Treasurer Wayne Swan that more should be done to combat multinational tax avoidance Wayne Swan speaks out on tax avoidance
“Paying tax is part of civilised life”: Social norms and social influence in tax communications
Journal of Economic Behavior & Organization, Available online 17 December 2015. consequences. Overall, this study is the first in-depth empirical investigation of social influence processes in taxpayer communication. We discuss how the results inform research into social norms and tax compliance, tax communication in social networks, and persuasive messaging in tax compliance campaigns
John Gapper, chief business commentator at the Financial Times, recently suggested that the controversies over multinationals' tax payments -- including Google's settlement with HMRC, investigations into Google's tax positions in France and Italy, and the EU's state aid investigations -- could well lead to a "global tax war." Alphabet and Apple spell global tax war
Robert Wood, Kanye West’s Tax Free $1 Billion From Mark Zuckerberg
“Anyone with a Preparer Tax Identification Number (PTIN) can prepare a tax return for a client. However, tax return preparers have differing levels of skills, education and expertise. This searchable directory is intended to help you with your choice by providing a listing of preparers in your area who currently hold professional credentials recognized by the IRS or who hold an Annual Filing Season Program Record of Completion.
Two economists are walking down the street. One sees a $20 bill lying on the sidewalk and says, “Look at that $20 bill!” The second economist responds, “Nah, that’s not a $20 bill. If it was, someone would have picked it up already.” From flu shots to home energy audits to government assistance, there are arguably plenty of “$20 bills” out there for the taking. Why aren’t people stopping to “pick up” this free cash?
Why Don’t People Take Free Cash?
TaxGrrrl, How Former President Washington Dealt With The First Real Tax Crisis In America
Kay Bell, How taxes have — and haven’t — changed since JFK became the first president to visit IRS headquarters
The Wild West of Unregulated Tax Practice. Well, not entirely: Federal Court Shuts Down Nationwide Tax Preparation Business (Department of Justice):
A federal court in Chicago has ordered Servicios Latinos Inc. to close its nationwide tax preparation business, the Justice Department announced today. The order comes after the Justice Department filed a civil lawsuit against the business and its owners, Georgina Lopez, Pamela Miranda and Jorge A. Miranda, alleging that the defendants falsely understated their customers’ tax liabilities or overstated their customers’ entitlement to a tax refund. The injunction also prohibits Lopez, Pamela Miranda and Jorge Miranda from acting as federal tax preparers, owning or operating tax preparation businesses and employing tax preparers. The defendants agreed to entry of the injunction, but did not admit the allegations in the complaint.
Keith Fogg, Why is the IRS Collecting Taxes for Denmark?
Jack Townsend, The Revenue Rule: Is It Relevant Any More? Should It Be? “Historically, the ‘Revenue Rule’ has been a barrier to one country seeking to collect taxes in another country.”
News from the Profession. Would an Accountant Ever Fall for a Phony IRS Call? “And if a CPA did get duped, it’s not like he or she could tell anyone about it. If they did, they’d literally die from the embarrassment.”
Many organizations — including the Defense Advanced Research Projects Agency (DARPA), the National Institute of Standards and Technology (NIST), the Institute of Electrical and Electronics Engineers (IEEE), and RSA Security — have been looking at technologies that offer microsecond viewing and auditing intelligence outside of utility function of today's IT processes. These new approaches are more focused on what is happening in workflow security policies rather than how the utility system processes happen Cybersecurity 2016: Out with the Old, in with the New
CCH Daily, 11/2/16. Management changes and organisational restructuring at HMRC has seen spate of tax officials moving to the private sector with a glut of 'gamekeeper-turned-poacher' tax experts that could undermine the function of the tax authority.
Criminals’ ‘currency of choice’ for chopFinancial Times. ECB using crooks as the excuse for eliminating the €500 note when terrorists and money launderers are hardly a new thing. This is PR for a negative rates measure
Last Year, British-born writer Aminatta Forna delivered a speech in Boston in which she asserted that writers from Turkey, Bosnia, China, and Russia addressed the politics and current events in their countries “because it mattered.” It was impossible to live in these places, she argued, and not realize that the destiny of individuals was shaped by history. By contrast, she said, “a Western readership tends to be far more interested in the interior worlds of writing and reading. Writing is perceived as a private battle with the individual consciousness.” American novelists, in her view, set the aesthetic in opposition to the political, afraid to let the big, messy world invade their walled gardens Politics and fiction
Alliance for Competitive Taxation, Busting the Top 6 Corporate Tax Myths of 2015
Megan Brackney (Kostelanetz & Fink, New York), Firm and Partner Liability for Other Professionals' Noncompliance
Wray Bradley (Tulsa), Transfer Pricing: Increasing Tension between Multinational Firms and Tax Authorities
Julie Cassidy (Deakin), 'To GAAR or Not to GAAR — That Is the Question:' Canadian and Australian Attempts to Combat Tax Avoidance