OECD Side-by-Side Deal Has its Limits, International Tax Pro Says
One cross-border tax attorney sees the Organization for Economic Cooperation and Development’s (OECD) new side-by-side safe harbor as patchwork relief …
Tim Shaw, Checkpoint News
Senior Editor
Tim Shaw covers developments from the IRS and tax organizations for Thomson Reuters, including issues impacting taxpayer service, compliance, and technology.
Tim previously worked at Tax Analysts on Tax Notes Today State.
He can be reached at tim.shaw@thomsonreuters.com.
Posts by this author
Additional Interim CAMT Guidance Tweaks AFSI Calculations
The IRS has issued additional interim guidance on the corporate alternative minimum tax (CAMT) that provides several new or modified …
IRS-ICE Data Sharing Error Admission Sparks Congressional, Legal Backlash
Congressional committees are demanding investigations into the IRS’ disclosure of immigrant taxpayer data to U.S. Immigration and Customs Enforcement (ICE) …
Retroactive OBBB Provisions Will Impact Tax Season, Experts Say
Taxpayers should prepare for a complicated 2026 filing season due to a host of retroactive tax changes passed in the …
OBBB Put Pressure on States to Raise Revenues, Analysts Say
Policy experts warned that the One Big Beautiful Bill (OBBB) is creating a fiscal crisis for states, forcing them to …
Trump’s $10B IRS Suit Over Tax Data Leaks Raises Legal Issues
President Donald Trump, along with his two eldest sons and the Trump Organization, have filed a lawsuit against the IRS …
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IRS Asks for Help With Combatting Digital Asset Fraud
The IRS is looking for new ways to spot illicit activity in the digital asset space — and it wants …
Court Dismisses PBM Expenses Lawsuit, but Expresses Sympathy for Participants
Navarro v. Wells Fargo, 2025 WL 897717 (D. Minn. 2025) Available at https://www.govinfo.gov/content/pkg/USCOURTS-mnd-0_24-cv-03043/pdf/USCOURTS-mnd-0_24-cv-03043-0.pdf A group of former participants in a …
Mississippi Governor Signs Legislation Phasing Out Individual Income Tax
By Ashleigh M. Paige, Esq., Checkpoint On March 27, 2025, Mississippi Governor Tate Reeves signed the Build-Up Mississippi Act, legislation …