Topic
Tax Administration
89 published works
India Tax Law
Who Can Reopen An Assessment? The Evolving JAO–FAO Debate
By Thangadurai V.P, Abhinaya Ranganathan
Summary: The shift to faceless tax assessments raised a fundamental question of who can initiate the reopening of an assessment? While several high courts have held that jurisdictional assessing officers…
Miller & Chevalier
Loper Bright and the Future of Tax Administration
Events cridge Fri, 10/02/2026 - 13:05 Description Michael Desmond will speak at NYU Law's Loper Bright and the Future of Tax Administration seminar on October 8, 2026. Desmond will present,…
Jotwell
Good Analysis of a Bad Situation: Federal Tax Administration in the 2020’s
Michael Schler thinks the prognosis for the federal income tax, at least as it is currently administered, is not good. In The State of the Federal Income Tax System: Poor,…
Tax Controversy Report
The Taxpayer Assistance and Service Act: Title III: Judicial Review
By Brian Bernhardt, Matthew D. Lee, Kristy Caron, Jonathan Wasser, Meeren Amin
This article is the third in a series analyzing the proposed Taxpayer Assistance and Service Act (the “TAS Act”), bipartisan legislation introduced by Senators Crapo and Wyden to improve service…
SALT Shaker
Shedding light on tax administration through FOIA
By Jeremy Gove, Chelsea Marmor
In this episode of the SALT Shaker Podcast, hosts and Partners Jeremy Gove and Chelsea Marmor welcome Lauren Loricchio, Investigations Editor at Tax Notes, to discuss the publication’s long‑standing commitment…
Tax Controversy Report
Taxpayer Assistance and Service Act Title I: Tax Administration and Customer Service
By Meeren Amin, Brian Bernhardt, Kristy Caron, Matthew D. Lee, Jonathan Wasser
Taxpayer Assistance and Service Act Title 1: Tax Administration and Customer Service By Meeren Amin, Brian C. Bernhardt, Kristy Caron, Matthew D. Lee, and Jonathan M. Wasser This…
Tax Controversy Report
Senators Introduce Bipartisan Legislation to Significantly Improve Federal Tax Administration and Procedure
By Meeren Amin, Brian Bernhardt, Kristy Caron, Matthew D. Lee, Jonathan Wasser
On February 26, 2026, Senate Finance Committee Chairman Mike Crapo (R-Idaho) and Ranking Member Ron Wyden (D-Oregon) introduced the Taxpayer Assistance and Service Act, a bipartisan legislative package proposing significant…
China Law Insight
QFLP税收征管新动向：常设机构风险与应对建议
By King & Wood
作者：董刚 余悦 自2010年在上海首次推出以来，合格境外有限合伙人（Qualified Foreign Limited Partner, QFLP）制度一直是境外投资者将境外资金投向中国境内私募股权与风险投资市场以及其他允许投资范围的重要路径之一。 阅读更多
Tax Controversy Report
IRS Unveils More Leadership Changes as Tax Filing Season Opens
After a few months of relative calm at the highest levels of the Internal Revenue Service (following turbulence and high-level executive turnover that marked much of 2025), the tax agency…
delaJusticia.com
El Tribunal Supremo analiza los actos de trámite simples y cualificados con criterio flexible
By JR Chaves
Hay sentencias de la sala tercera que encierran perlas académicas, empíricas y procesales. Es el caso de la reciente sentencia de la sala tercera del Tribunal Supremo de 17 de…