EDWARD EVERETT GORE: CONTRIBUTIONS OF AN EARLY 20TH CENTURY CPA AND CIVIC LEADER

Edward Everett Gore was the president of the American Institute of Accountants from 1922-1924. At the same time he was leading the accounting profession, he was the president of the Chicago Association of Commerce. He was later founder and president of the Chicago Crime Commission during the era when Alphonse Capone was terrorizing the city. He was responsible for the passage of the first Illinois CPA law and the establishment of the Journal of Accountancy and the AICPA Benevolent Fund . He wrote portions of the 1913 tax law and campaigned for the establishment of the Internal Revenue’s Board of Tax Appeals (Tax Court). He played an important leadership role in professionalizing public accounting during the first quarter of the twentieth century, and his civic work in the Chicago area extended his legacy beyond the realm of accountancy.

Online Resolution and Citizen Empowerment

In the private sector, the growth in interactive, online technology use has already disrupted many private industries, from medicine to finance to entertainment. Interactive, online technology has empowered consumers, giving them more choices and better information, which has in turn transformed global business. Now it is clear that government services are in the process of a similar transformation. Government agencies face unique challenges in implementing interactive, online technology, and understanding best practices can be a challenge. In this chapter, the authors describe their first-hand experience helping government agencies build advanced online dispute resolution systems. They focus in particular on two case studies: transitioning property tax appeals from a paper-based process to an interactive online process and introducing interactive online technology into the courts. Through this examination, they (1) highlight the unique challenges we encountered and (2) make recommendations for government agency decision makers from the lessons we learned.

A CAPACIDADE INSTITUCIONAL DO CONSELHO ADMINISTRATIVO DE RECURSOS FISCAIS - CARF PARA A DETERMINAÇÃO DE STANDARDS COMO SOLUÇÃO PARA QUESTÕES TÉCNICAS – UM POSSÍVEL PARADIGMA: A FIXAÇÃO DE UM PRAZO MÍNIMO PARA RESGATE DAS CONTRIBUIÇÕES DO EMPREGADOR EM PREVIDÊNCIA COMPLEMENTAR APORTADOS JUNTO ÀS ENTIDADES ABERTAS / THE INSTITUTIONAL CAPACITY OF ADMINISTRATIVE COUNCIL OF TAX APPEALS - ACTA TO DETERMINE STANDARDS AS A SOLUTION FOR TECHNICAL ISSUES - A POSSIBLE PARADIGM: THE ESTABLISHMENT OF A MINIMUM TERM FOR THE WITHDRAWAL OF THE PENSION FUND

O presente artigo examina a incidência de contribuições previdenciárias sobre a previdência complementar privada. Reconhece que a desvinculação da remuneração pelo artigo 202, §2º da Constituição Federal conferiu imunidade tributária ao benefício, orientando assim a solução hermenêutica para o conflito aparente entre as normas no artigo 28, §9° alínea p da Lei n° 8.212, de 24/07/91.

BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business.

BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business.

BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business.

The Effects of State Delinquent Tax Collection Outsourcing on Administrative Effectiveness, Efficiency, and Procedural Fairness

Since the 1980s, state governments have been using private debt collection agencies as facilitators and expediters in the delinquent tax collection process. The use of private collection agencies incorporates administrative effectiveness, efficiency, and procedural fairness, which can lead to an increase in revenues without affecting either the tax base or rate while protecting taxpayers. Using state-level panel data for the years 2000 to 2011, the administrative effectiveness outcome is that private collectors do not reduce the aggregate delinquent tax inventory, but the administrative efficiency outcome is that private collectors reduce collection cost. For procedural fairness, private collectors have a positive effect on the number of tax appeals filed in a state tax department with a Republican governor; however, they decrease the number of tax appeals filed with an outside-independent tax appeal agency.

BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business.