Tei's Fall Advocacy Collection Hits Runways: TEI Comments on Oecd's Intangibles Transfer Pricing Rules, Expanded 1099 Business Reporting in the U.S., and Myriad State Tax Issues (Tax Executives Institute, Organisation for Economic Co-Operation and Development‪)‬

Tax Executives Institute's advocacy activities have never gone out of fashion, and this fall has been no exception with tastefully appointed position papers and representations filed on both sides of the Atlantic. As with clothing, the season began in Paris, where the Institute's European Direct Tax Committee participated in transfer pricing consultations with the Organisation for Economic Co-operation and Development. In Washington, the Federal Tax Committee suggested ways for the Internal Revenue Service and U.S. Department of the Treasury to ease the burden of expanded Form 1099 reporting requirements for businesses. In addition, the State and Local Tax Committee sought clearer guidance on recently published emergency regulations in Washington, and urged the California Supreme Court to hear a tax case addressing the proper remedy in situations where a state tax statute has been found unconstitutional. Finally, this issue of The Tax Executive contains minutes from the Institute's liaison meetings earlier this year with the Commissioner of Internal Revenue, the Treasury Department's Assistant Secretary of Tax Policy, and representatives of the Internal Revenue Service's Large and Mid-Size Business Division.