Tax Analysts.COM

Linked on our blogs with US transfer pricing hearings: statements.

  • Founded in 1970 as a nonprofit organization, Tax Analysts is a leading provider of tax news and analysis for the global community.
  • More than 150,000 tax professionals in law and accounting firms, corporations, and government agencies rely on Tax Analysts’ in-depth federal, state, and international content each day.
  • Tax Analysts has the industry’s largest tax-dedicated correspondent staff, with more than 250 domestic and international correspondents. (About).

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Office location: Tax Analysts, 400 S. Maple Avenue, Suite 400, Falls Church, VA 22046, USA;
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History: Tax Analysts was established to defend the public interest in a policy arena shot through with private influence. 

Initially, the organization pursued its mission through a diverse program of research, lobbying, litigation, and publishing. By the end of its first decade, however, Tax Analysts had become the nation’s leading provider of unbiased tax information, its publications serving as a forum for evenhanded debate of contentious policy issues.

Tax Analysts was founded in 1970 by Thomas F. Field, a former Treasury lawyer and tax expert. The organization quickly assumed a prominent role in the policy process, offering congressional testimony, publishing newspaper opinion articles, and preparing analyses of key policy issues. Early studies — including reports on the taxation of capital gains, export subsidies embedded in the tax system, and Social Security financing — found their way to a broad audience, chiefly through the pages of The Washington Post, The New York Times, and The Wall Street Journal, and through other mainstream media outlets.

Uncovering the Paper Trail:

  • Tax Analysts had been created to foster free, open, and informed debate about taxation. But productive debate requires adequate information, and federal tax authorities were determined to keep some of the most important information under wraps.
  • Using the Freedom of Information Act, Tax Analysts fought for access to key documents in tax policy and administration. In 1972 the organization sued the Internal Revenue Service for access to private letter rulings (PLRs) and technical advice memoranda (TAMs) — crucial guidance documents providing legal advice to specific taxpayers and IRS field agents. Over the years, this guidance had become a sort of “secret law” whereby the IRS cut private deals with particular taxpayers and then refused to make the terms public. This practice left other taxpayers at a disadvantage, since the IRS relied on existing guidance when deciding subsequent cases. At the same time, it gave an unfair advantage to a few large law and accounting firms that had joined forces to create a private library of these undisclosed materials.
  • The courts gave Tax Analysts access to PLRs, and Congress soon required public disclosure of TAMs as well. Those victories were vital, providing the foundation for 30 years of subsequent litigation in defense of disclosure and tax transparency.

Publishing the Paper Trail: … (full text History).

Link: Tax Analysts.ORG is a nonprofit publisher that provides the latest and most in-depth tax information worldwide. By working for the transparency of tax rules, fostering increased dialogue between taxing authorities and taxpayers, and providing forums for education and debate, Tax Analysts encourages the creation of tax systems that are fairer, simpler, and more economically efficient.

More links about Transfer Pricing:

Transfer pricing on wikipedia, with some of it’s external links: