Listen to a podcast, please open Podcast Republic app. Available on Google Play Store.
Episode | Date |
---|---|
U.S. Economic Update: Inflation, the Deficit, and the Debt Limit
1319
Tax Analysts’ chief economist Martin Sullivan provides an overview of the state of the economy and how the recent debt limit bill could affect it.
|
Jun 02, 2023 |
We’re Free Filin’? Assessing the IRS’s Direct File Report
1893
Former IRS Commissioner David Kautter, now with RSM, discusses the recently released report on the feasibility of an IRS-run direct file program.
Follow us on Twitter:
|
May 26, 2023 |
State’s Victory: An Update on Maryland’s Digital Advertising Tax
798
Tax Notes reporter Andrea Muse provides an update on the state and federal lawsuits challenging Maryland’s digital advertising tax.
|
May 19, 2023 |
Clarence Thomas’s Luxury Travel and the Gift Tax
1776
Professors Bridget Crawford and Victoria Haneman discuss the estate and gift tax and how it could apply to the gifts received by Supreme Court Justice Clarence Thomas.
Follow us on Twitter:
|
May 12, 2023 |
Taxpayer Scores: Farhy Blocks International Reporting Penalties
839
Tax Notes reporter Andrew Velarde discusses the penalty dispute in Farhy v. Commissioner and the case’s implications for other penalties and future refund decisions.
|
May 05, 2023 |
Emissions Free Trade: EV Tax Credit Sourcing Rules and the EU
1969
Professor Kathleen Claussen of Georgetown Law discusses how the proposed regs for the new clean vehicle tax credit affect the EU and other countries without a free trade agreement.
|
Apr 28, 2023 |
Lies for Likes: Evaluating Social Media Tax Scams
2128
Professor Samuel Brunson of Loyola University Chicago discusses social media tax scams highlighted in the IRS’s 2023 “Dirty Dozen” list of scams and how to spot this misinformation.
|
Apr 21, 2023 |
Analyzing the IRS’s Inflation Reduction Act Spending Plan
2564
Former IRS Commissioner Fred Goldberg, now with Skadden, shares his thoughts on the IRS’s strategies and proposals outlined in the recently released spending plan for the $80 billion granted by the Inflation Reduction Act.
|
Apr 14, 2023 |
Bad Credit: A Look at Switzerland’s Bank Secrecy
1847
Tax Notes contributing editor Robert Goulder discusses the history of bank secrecy, Credit Suisse’s role in it, and the bank’s recent collapse.
|
Apr 07, 2023 |
ChatGPT Takes on Tax
1385
Tax Notes legal reporter Caitlin Mullaney discusses ChatGPT’s understanding of tax.
|
Mar 31, 2023 |
Grace Perez-Navarro: Tax Mainstay for 30 Years
1915
Grace Perez-Navarro discusses her long career at the OECD Centre for Tax Policy and Administration and what’s next after her retirement.
|
Mar 24, 2023 |
More of the Same: Breaking Down Biden’s Budget
1741
Kyle Pomerleau of the American Enterprise Institute discusses the Biden administration’s fiscal 2024 budget and examines how the tax proposals play into the administration’s wider political agenda.
** This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxplanning23. *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Paige Jones Showrunner: Jordan Parrish Audio Engineers: Jordan Parrish, Peyton Rhodes Guest Relations: Alexis Hart |
Mar 17, 2023 |
Bringing Order to Chaos? Digital Services Taxes and Pillar 1
1423
Tax Notes contributing editor Nana Ama Sarfo discusses digital services taxes and the OECD’s goal to solve related challenges through the pillar 1 multilateral convention.
|
Mar 10, 2023 |
Paving the Way for the Next Generation of Tax Professionals
1826
Tony Santiago of TaxSearch Inc. discusses how the tax profession is changing and offers advice on developing future tax leaders.
|
Mar 03, 2023 |
IRS Victory: 3M Transfer Pricing Challenge Update
1022
Tax Notes contributing editor Ryan Finley discusses the IRS’s major win in 3M and how it may affect other transfer pricing cases.
|
Feb 24, 2023 |
Updates From IRS Criminal Investigation Deputy Chief
2816
Tax Notes legal reporter Nathan Richman talks with IRS Criminal Investigation Deputy Chief Guy Ficco about the upcoming Advance Collaboration Data Center and other CI initiatives.
|
Feb 17, 2023 |
Examining Treasury’s Review of Racial Bias in the U.S. Tax Code
1740
Professor Steven Dean of Brooklyn Law School discusses the U.S. Treasury’s Equity Action Plan and its progress on examining potential racial bias in the tax code.
** |
Feb 10, 2023 |
Analyzing the Constraints of the OECD Corporate Mediation Process
1718
Tax Notes reporters Sarah Paez and Kiarra Strocko discuss what they found in an exploration of the OECD-supported mediation process for multinational corporations.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. |
Feb 03, 2023 |
A Closer Look at the National Sales Tax Proposal
1883
Tax Notes Capitol Hill reporter Doug Sword discusses the latest national sales tax proposal in Congress, and contributing editor Robert Goulder shares his thoughts on the challenges of implementing the tax.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. |
Jan 27, 2023 |
Teaching Tax Law Critically and the Earned Income Tax Credit
2351
Professor Diane Kemker of DePaul College of Law shares her argument for more coverage of the earned income tax credit in tax law casebooks to improve inclusivity.
|
Jan 20, 2023 |
Trump’s Tax Returns and the Future of Transparency
1992
Tax Notes contributing editor Joseph J. Thorndike discusses the release of former President Trump’s tax returns and how they may influence the discourse around disclosure in the next presidential election.
|
Jan 13, 2023 |
2023 U.S. Tax Legislation Forecast
1523
Tax Analysts Chief Content Officer Jeremy Scott reviews the 2022 developments in U.S. tax legislation and speculates about what may lie ahead.
|
Jan 06, 2023 |
State Tax Policy Trends to Watch in 2023
1817
Valerie Dickerson of Deloitte Tax LLP discusses key developments in state tax policy from 2022 that will likely remain relevant in 2023, including new incentives from the CHIPS Act.
|
Dec 30, 2022 |
Year-End Collection: Tax Oddities of 2022
1007
Tax Notes reporters recap some of the weirder stories they encountered in 2022, from the tax troubles of reality stars to a fight over a rather large tax bill for Christmas trees.
Listen to other tax oddities episodes:
** |
Dec 23, 2022 |
The TCJA Five Years Later: International Tax Issues
2335
In the third of a three-episode series, former senior Treasury official Chip Harter discusses his experience creating the international tax guidance for the Tax Cuts and Jobs Act and the evolution of those provisions.
** |
Dec 16, 2022 |
The TCJA Five Years Later: Federal Tax Issues
1684
In the second of a three-episode series, Jennifer Acuña, now with KPMG and former tax counsel for the Ways and Means Committee, discusses how guidance for the Tax Cuts and Jobs Act is still evolving.
In our “Editors’ Corner” segment, Michelle Markham, a professor at Bond University, chats about her Tax Notes column, Markham on Managing Disputes, and her latest installment, “Advancing Tax Certainty: The New OECD Bilateral APA Manual.” ** |
Dec 09, 2022 |
The TCJA Five Years Later: State Tax Issues
1817
In the first of a three-episode series, Steven Wlodychak, formerly with EY, discusses the creation of the SALT cap deduction by the Tax Cuts and Jobs Act and how states addressed it and other changes.
Follow us on Twitter: ** |
Dec 02, 2022 |
Advancing the Pillars: An OECD Tax Reform Project Update
1580
Tax Notes chief correspondent Stephanie Soong discusses how countries are approaching implementation of the OECD’s two-pillar corporate tax reform plan and the future of the OECD after Pascal Saint-Amans’s departure. Listen to more podcast episodes on the OECD's tax reform plan:
For additional coverage, read these articles in Tax Notes:
In our “Editors’ Corner” segment, Naomita Yadav, a partner at Withers in San Francisco, chats about her Tax Notes column, (Tax) Matters of Life and Death, and her latest installment, “To PTE or Not to PTE: Estate Planning and SALT PTE Elections.”
|
Nov 23, 2022 |
The Case for Taxing Prison Labor
1835
Stephanie Hunter McMahon of the University of Cincinnati College of Law discusses why labor performed by incarcerated workers should be subject to tax.
** |
Nov 18, 2022 |
Should We Have a Robot Tax? Part 2
1941
In the second of a two-episode series, Orly Mazur of SMU Dedman School of Law discusses her views on the tax implications of increasing automation and the alternatives to a robot tax.
** |
Nov 11, 2022 |
Should We Have a Robot Tax? Part 1
1961
In the first of a two-episode series, Ryan Abbott of the University of Surrey discusses his views on the tax implications of increasing automation and the need for a robot tax.
** |
Nov 04, 2022 |
IRS in Flux: New Funding and New Commissioner
2003
Former IRS Commissioner Mark Everson, now with Alliantgroup, discusses the need to identify the agency’s next leader and how the IRS should use its additional funding from the Inflation Reduction Act.
** |
Oct 28, 2022 |
Updates From the Tax Court: Post-COVID Plans and New Funding
2126
U.S. Tax Court Chief Judge Kathleen Kerrigan discusses the court’s post-COVID transition and case management system, and how the additional funding from the Inflation Reduction Act may be used.
In our “Editors’ Corner” segment, Filippo Noseda, a partner at Mishcon de Reya LLP and a visiting professor at King’s College in London, chats about his Tax Notes series on potentially corrupt behavior with FATCA and EU public registers. ** |
Oct 21, 2022 |
Taking a Look Behind the Mic for Our Fifth Anniversary
1742
It’s Tax Notes Talk’s fifth anniversary! Host David Stewart discusses the history of the podcast with current and former members of the team: Gulnar Zaman, Derek Squires, Paige Jones, and Jordan Parrish.
** |
Oct 14, 2022 |
Assessing the New U.K. Leadership’s Unexpected Tax Changes
1974
Dan Neidle of Tax Policy Associates in London discusses the United Kingdom’s recent mini-budget and what effects the new tax proposals may have.
** |
Oct 07, 2022 |
The New Excise Tax on Corporate Stock Buybacks
2129
Eric Solomon of Steptoe & Johnson LLP discusses the new excise tax on corporate stock buybacks and examines the issues that the IRS and Treasury will need to tackle before its implementation.
** |
Sep 30, 2022 |
Transfer Pricing Litigation Update II
2027
Tax Notes contributing editor Ryan Finley discusses the latest updates in recent transfer pricing cases Eaton and Medtronic II.
** |
Sep 23, 2022 |
U.S. Tax Provisions Driving the Fight Against Climate Change
1967
Lauren Collins of Vinson & Elkins LLP provides an overview of the new tax credits designed to reduce greenhouse gas emissions in the Inflation Reduction Act.
** |
Sep 16, 2022 |
$80 Billion in New Funding: What’s Next for the IRS?
2321
Robert Kerr of Kerr Consulting LLC discusses how the $80 billion of additional funding for the IRS in the Inflation Reduction Act could be best used by the agency. For additional coverage, read these articles in Tax Notes:
In our “Editors’ Corner” segment, Sarah-Jane Morin, a partner with Morgan, Lewis & Bockius LLP, chats about her coauthored Tax Notes piece, “How the Definition of Digital Asset Brokers Was Brokered.”
** |
Sep 09, 2022 |
The Unexpected Tax Consequences of Overturning Roe v. Wade
1555
Caroline Rule of Kostelanetz & Fink LLP discusses the post-Roe tax complications for employers covering abortion-related interstate travel expenses.
** |
Sep 02, 2022 |
Is IRS Tax Enforcement Colorblind?
1438
Professor Jeremy Bearer-Friend of the George Washington University Law School highlights key areas of the IRS’s tax enforcement where racial bias can occur.
** |
Aug 26, 2022 |
Analyzing the Corporate Alternative Minimum Tax
1931
Reuven Avi-Yonah of the University of Michigan Law School discusses the new corporate alternative minimum tax and how it intersects with international taxation.
|
Aug 19, 2022 |
Breaking Down the Tax Changes in the Inflation Reduction Act
1825
Kyle Pomerleau of the American Enterprise Institute discusses the key tax provisions of the Inflation Reduction Act and what they mean for the future of tax policy.
|
Aug 12, 2022 |
Congress vs. Inflation: The Legislative Showdown
1674
Tax Notes reporter Benjamin Guggenheim discusses the latest tax legislation on Capitol Hill: the recently passed CHIPS and Science Act and the revived reconciliation bill known as the Inflation Reduction Act.
|
Aug 05, 2022 |
Trouble Ahead? Inflation and the Coming Recession
1846
Martin A. Sullivan, Tax Analysts’ chief economist, revisits the United States’ economic path to inflation and discusses mitigation efforts for a possible recession.
|
Jul 29, 2022 |
Implementation Issues: An OECD Tax Reform Project Update
1548
Tax Notes chief correspondent Stephanie Soong Johnston recaps the agreement on the OECD’s two-pillar corporate tax reform plan and discusses recent roadblocks to full implementation.
For additional coverage, read these articles in Tax Notes:
We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.
|
Jul 22, 2022 |
The Comey and McCabe Audits: Questions and Concerns
1345
Tax Notes reporter Jonathan Curry discusses the IRS audits of former FBI Director James Comey and his deputy, Andrew McCabe, and why they’ve drawn attention from the tax community.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes. |
Jul 15, 2022 |
Superfund Taxes: The Cost of Cleaning Up the Environment
1833
Nicholas Mowbray of BakerHostetler discusses the recently enacted Superfund excise taxes on chemicals and hazardous substances and some compliance concerns and uncertainty surrounding them. For additional coverage, read these articles in Tax Notes:
In our “In the Pages” segment, Nikki Dobay, a partner with Eversheds Sutherland (US), chats about her Tax Notes piece, “Cross-Border State Legislative Tax Wars: Is This Just the Beginning?”
This episode is sponsored by SafeSend. For more information, visit safesend.com. |
Jul 08, 2022 |
A Closer Look at Low-Income Taxpayer Clinics
1749
La Posada Tax Clinic Director Robert Wunderle discusses the importance of low-income taxpayer clinics to the tax system and how his clinic serves the Twin Falls, Idaho, community. ** This episode is sponsored by SafeSend. For more information, visit safesend.com. |
Jul 01, 2022 |
The Advance Child Tax Credit: 2022 and Beyond
1324
Elaine Maag of the Urban-Brookings Tax Policy Center looks at lessons learned from the 2021 advance child tax credit and its potential political future. Listen to our other episodes on the child tax credit:
Follow us on Twitter:
For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students. |
Jun 24, 2022 |
How Canada Taxes Pro Athletes
1656
Marie-France Dompierre of Davies Ward Phillips & Vineberg discusses how Canada taxes professional athletes who aren’t Canadian residents.
Tax Analysts is honored to be recognized by The Washington Post as a 2022 Top Workplace in the D.C. metro area. For more information, visit taxnotes.com/dc2022. |
Jun 17, 2022 |
The Final Foreign Tax Credit Rules: Complaints and Confusion
2586
Raymond Stahl of Ernst & Young discusses concerns about the final regulations for claiming foreign tax credits, particularly how they affect creditability, withholding, and treaty benefits.
For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students. |
Jun 10, 2022 |
The European Parliament Comes to Washington
1956
Johan Langerock, policy adviser in the European Parliament, discusses his visit to Washington, the future of the OECD two-pillar tax plan, and the EU’s green initiative.
For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students. |
Jun 03, 2022 |
Examining Florida’s Removal of Disney’s Special Tax District
841
Tax Notes reporter Benjamin Valdez discusses the Florida legislation eliminating Disney's special tax district, what led to its passage, and what to expect in the future.
For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship. |
May 27, 2022 |
Free for a Fee: Intuit's TurboTax Scandal
1260
Tax Notes reporters Paul Jones and Nathan Richman discuss the $141 million settlement over Intuit’s TurboTax Free Edition program and the potential tax break for Intuit.
|
May 20, 2022 |
First-Class Tax Opportunities: Golden Visas and Passports
1166
Elodie Lamer and Nana Ama Sarfo of Tax Notes discuss the tax implications of golden visas and passports, which allow affluent foreigners to receive residency or citizenship in exchange for a minimum level of investment.
For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship. |
May 13, 2022 |
The Future of Tax Policy for Remote Workers
2451
Timothy Noonan of Hodgson Russ LLP discusses how some states tax remote employees and the effect of temporary pandemic tax changes.
|
May 06, 2022 |
Adjusting for Climate Change: Clean Energy Tax Proposals
1398
Beth Viola and Nicole Elliott of Holland & Knight discuss the latest clean energy tax proposals and the likelihood of their passage in Congress.
|
Apr 29, 2022 |
Examining the Ukrainian Tax Implications of Russia’s Invasion
2124
Valeria Tarasenko of Dentons Kyiv discusses the Ukrainian government’s tax policy changes in response to the Russian invasion. For additional coverage, read these articles in Tax Notes:
|
Apr 22, 2022 |
IRS Commissioner Talks About the State of the Service
2664
IRS Commissioner Charles Rettig discusses the current state of the tax agency, including the paper return backlog, technology improvements, and hiring updates.
For more about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students. |
Apr 15, 2022 |
The Biden Budget: Build Back Better Again?
2188
Rohit Kumar of PwC discusses the Biden administration’s fiscal 2023 budget, explaining the new proposals and how the budget is different than the Build Back Better Act.
|
Apr 08, 2022 |
Who You Gonna Call: Tax Myth Busters
1052
Tax Notes reporters Jonathan Curry and Caitlin Mullaney set the record straight on 10 common tax myths.
** |
Apr 01, 2022 |
Dynamic Duo: Meet the BEPS Inclusive Framework Co-Chairs
2141
Marlene Nembhard Parker and Fabrizia Lapecorella discuss their partnership as the first co-chairs of the OECD inclusive framework on base erosion and profit shifting and speculate on the future of women leading international tax.
|
Mar 25, 2022 |
Whirlpool Sends the Tax World Spinning
1332
Tax Notes reporter Andrew Velarde discusses the tax structure dispute in Whirlpool v. Commissioner and the case’s future implications for multinational companies.
** |
Mar 18, 2022 |
The NCAA vs. Taxation: How Colleges Are Caught in the Middle
2100
Professor Richard Schmalbeck of Duke University Law School discusses college sports and taxation, including the potential effect of compensation for coaches and athletes on colleges’ tax-exempt status.
** |
Mar 11, 2022 |
Inflation, Tax, and the COVID-19 Economy
1413
Martin A. Sullivan, Tax Analysts’ chief economist, provides an overview of the U.S. economy before and during the COVID-19 pandemic, explaining the drastic increase in inflation and what is needed to curb it.
** |
Mar 04, 2022 |
State Tax Authority and Native Americans: Complex and Convoluted
2358
Professor Adam Crepelle of the George Mason University Antonin Scalia Law School discusses the complicated tax relationship between U.S. states and Native American tribes.
** |
Feb 25, 2022 |
Pascal Saint-Amans: 10 Years of OECD Tax Leadership
2079
Pascal Saint-Amans discusses his decadelong tenure as the director of the OECD Centre for Tax Policy and Administration and what’s to come in the future.
** |
Feb 18, 2022 |
ESG’s Biggest Champion Talks Tax Transparency and Reporting
2582
Eelco van der Enden, the new CEO of the Global Reporting Initiative, discusses the growing environmental, social, and governance landscape and why tax is a necessary and important part of ESG reporting. Follow us on Twitter:
** |
Feb 11, 2022 |
From Tax Promise to Policy: Biden’s First Year in Office
1086
Tax Notes reporter Jonathan Curry reviews President Biden’s tax policy campaign promises after one year in office and where those proposals, including the Build Back Better Act, stand today.
** |
Feb 04, 2022 |
The World of NFTs: Taxation and Compliance
1698
Max Dilendorf of the Dilendorf Law Firm PLLC discusses non-fungible tokens, or NFTs, and the related tax planning and compliance issues. In our “In the Pages” segment, Edward Zelinsky, Morris and Annie Trachman Professor of Law at the Benjamin N. Cardozo School of Law of Yeshiva University, chats about his recent Tax Notes piece, “Simplifying Income Tax Reporting for Americans Abroad.” For additional coverage, read these articles in Tax Notes:
** |
Jan 28, 2022 |
Looking Ahead to the 2022 Filing Season and What to Expect
2293
Beverly Winstead of the Law Office of Beverly Winstead LLC and Paul Miller of Miller & Co. LLP discuss the 2022 filing season’s challenges and considerations in the third year of the pandemic.
** |
Jan 21, 2022 |
The Tax Diplomat: Reflections From Former BIAC Tax Chair
2787
Will Morris, former chair of the tax committee at Business at OECD, reflects on his nearly decadelong tenure and experiences leading the business community through OECD global corporate tax reform projects.
** |
Jan 14, 2022 |
200 Episodes: Tax Notes Talk's Defining Interviews
2127
In honor of Tax Notes Talk’s 200th episode, we review some of our favorite interviews and discussions from the last 100 episodes. Listen to the episodes mentioned:
** |
Jan 07, 2022 |
2022 U.S. Tax Legislation Forecast
1853
Tax Analysts Chief Content Officer Jeremy Scott reviews the 2021 developments in U.S. tax legislation and speculates what lies ahead in 2022.
Follow us on Twitter: ** |
Dec 31, 2021 |
Year-End Collection: Tax Oddities of 2021
2053
Tax Notes reporters recap some of the unusual tax stories they covered in 2021, from an international basketball player’s tax troubles to a court fight in India over a Michael Jackson concert tax.
** |
Dec 24, 2021 |
How Technology Is Shaping Tax Jobs of the Future
2519
Benjamin Alarie with Blue J Legal discusses how technology is influencing and changing the tax field and the future of tax jobs.
** |
Dec 17, 2021 |
The Sky’s the Limit: Looking at U.S. Air Travel Taxation
1629
Adam Feinberg with Miller & Chevalier discusses air travel taxation, how it affects passengers, and the biggest issues for airlines. In our “In the Pages” segment, Timothy Noonan, partner with Hodgson Russ, chats about his recent Tax Notes piece, "The Nuts and Bolts of New York’s 548-Day Rule, Revisited." For additional coverage, read these articles in Tax Notes:
For a related episode, listen to Aviation Taxes: Ready For Takeoff. Follow us on Twitter: ** |
Dec 10, 2021 |
Looking Ahead: State Tax Policy Trends to Watch in 2022
2535
Carl Davis of the Institute on Taxation and Economic Policy discusses the biggest trends in state tax policy this year and those likely next year, including the implications of the Build Back Better Act.
For related episodes, listen to:
Follow us on Twitter: ** |
Dec 03, 2021 |
The Category Is Tax Trivia
3032
Mike Kowis, author of American Tax Trivia: The Ultimate Quiz on U.S. Taxation, challenges the Tax Notes Talk team to a game of tax trivia and discusses his new book. In a special “In the Pages” segment, Tax Notes International columnist Peter Mason chats about his new book, Building Better Taxes. Listen to related episodes:
Follow us on Twitter:
** |
Nov 24, 2021 |
The Fight Over Maryland’s Digital Advertising Tax, Part 2
1673
In the second of a two-episode series, Professor Richard D. Pomp of the University of Connecticut School of Law discusses his views on the federal lawsuit challenging Maryland’s digital advertising tax.
** |
Nov 19, 2021 |
The Fight Over Maryland’s Digital Advertising Tax, Part 1
1589
In the first of a two-episode series, Professor Young Ran (Christine) Kim of the University of Utah College of Law discusses her views on the federal lawsuit challenging Maryland’s digital advertising tax.
Follow us on Twitter:
** |
Nov 12, 2021 |
Wealth, Inequality, and Taxes in the U.S.
2579
Professor Goldburn P. Maynard Jr. of the Indiana University Kelley School of Business discusses the U.S. tax code’s effect on wealth inequality and how race has shaped the distribution of wealth.
Follow us on Twitter:
Sources mentioned in the intro: ** |
Nov 05, 2021 |
Talking With the National Taxpayer Advocate: A Look Ahead
3068
National Taxpayer Advocate Erin Collins discusses the effect of the COVID-19 pandemic on taxpayers, recent IRS program changes, and what’s to come from the annual Taxpayer Advocate Service report to Congress.
Follow us on Twitter: ** |
Oct 29, 2021 |
The Advance Child Tax Credit: Changes Coming?
1875
Professor Jacob Goldin of Stanford Law School discusses proposed changes to the advance child tax credit in draft legislation recently released by House Democrats.
Follow us on Twitter:
** |
Oct 22, 2021 |
The End Is Nigh: An Update on the OECD Tax Reform Plan
1854
Tax Notes chief correspondent Stephanie Soong Johnston recaps the final agreement on the OECD’s two-pillar corporate tax reform plan approved in October by 136 countries of the inclusive framework.
For additional coverage, read these articles in Tax Notes:
Follow us on Twitter:
In our “In the Pages” segment, Lucas de Lima Carvalho, an international tax law professor at the Brazilian Institute of Tax Law, chats about his recent Tax Notes piece, "The Andean Question: Two Pillars, Two Sides?" |
Oct 15, 2021 |
Let’s Talk Tax Havens: The EU Blacklist and the Pandora Papers
1141
Tax Notes reporter Sarah Paez discusses the EU tax haven blacklist and the potential impact of the recently released Pandora Papers.
Follow us on Twitter:
** |
Oct 08, 2021 |
Crunch Time: An Update on the Infrastructure and Budget Bills
2034
Tax Notes Capitol Hill reporters Doug Sword and Frederic Lee return to discuss the latest tax developments with the record-breaking infrastructure and reconciliation legislation advancing in Congress.
In our “In the Pages” segment, Lynn Gandhi, a partner with Foley & Lardner LLP, chats about her recent Tax Notes cover piece, "Zelinsky — Round 2 of the Convenience of the Employer Test." |
Oct 01, 2021 |
Feminism and the Tax Code
2225
Professors Bridget J. Crawford of the Pace University School of Law and Anthony C. Infanti of the University of Pittsburgh School of Law discuss viewing the U.S. tax code through a feminist lens.
** |
Sep 24, 2021 |
Breaking Down the Cryptocurrency Tax Proposals in Congress
2228
Jordan Bass of the firm Taxing Cryptocurrency discusses the proposed cryptocurrency tax changes that Congress is considering, and how they could affect taxpayers and the digital asset industry.
In our “In the Pages” segment, Rob Warren, assistant professor of accounting at the Radford University Davis College of Business and Economics, chats about his recent Tax Notes piece, "More Tax Cops Are Needed to Close the Tax Gap." |
Sep 17, 2021 |
Tracing the Global Minimum Tax Rule’s Path for Success
1899
Mark Strimber of RSM US LLP provides an overview of the global minimum tax rule featured in the OECD/G-20’s two-pillar project and discusses the effect it could have on various tax regimes.
** |
Sep 10, 2021 |
Recapping States’ SALT Cap Workarounds
2288
Nikki Dobay, a partner with Eversheds Sutherland’s tax practice group, discusses the SALT cap workarounds for passthrough entities that many states have adopted, and possible coming developments for those policies.
In our “In the Pages” segment, Philip Wolf, associate at Belcher, Smolen & Van Loo LLP, chats about his new Tax Notes column, The Tax Scribe, and his first installment of the column, "Starting Strong in Tax Writing: The Opening Paragraph." |
Sep 03, 2021 |
Keeping Up With Congress: Fall 2021 Preview
1079
Tax Notes Capitol Hill reporters Doug Sword and Frederic Lee examine the record-breaking budget and infrastructure legislation advancing on Capitol Hill and preview potential tax policy proposals coming this fall.
** |
Aug 27, 2021 |
Transfer Pricing Litigation Update
1563
Tax Notes legal reporter Ryan Finley discusses the latest updates in recent transfer pricing cases, including Coca-Cola and Medtronic, and reviews the upcoming Amgen case.
In our “In the Pages” segment, Stephen Curtis, president of Cross Border Analytics Inc., chats about his Tax Notes piece, “Apple’s Cost-Sharing Arrangement: Frankenstein’s Monster.” |
Aug 20, 2021 |
The Case for a Border-Adjusted Carbon Tax
1804
In the second of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews Shuting Pomerleau, a climate policy analyst at the Niskanen Center, about her views on a carbon tax.
** |
Aug 13, 2021 |
The Case Against a Carbon Tax
1765
In the first of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews David Kreutzer, an economist at the Institute for Energy Research, about his views on a carbon tax.
In our “In the Pages” segment, Walter Hellerstein, Distinguished Professor Emeritus at the University of Georgia Law School and chair of the Tax Notes State advisory board, chats about his Tax Notes piece, “Platforms: The Postscript.” |
Aug 06, 2021 |
A Look at Life in Lockdown and Beyond for Women in Tax
836
Tax Notes reporters Amanda Athanasiou and Lauren Loricchio share what they learned reporting on their recent piece, “How the Pandemic Upended Life and Work for Women in Tax,” and their personal experiences. *** |
Jul 30, 2021 |
The Beginning of the End? An Update on the OECD Tax Reform Plan
1378
Tax Notes chief correspondent Stephanie Soong Johnston recaps the historic agreement reached by the majority of the OECD's inclusive framework countries on its two-pillar corporate tax reform proposal.
In our “In the Pages” segment, Lewis Greenwald, managing director with Alvarez and Marsal Taxand, chats about his Tax Notes piece, “On the Exceptional Importance of Intercompany Agreements That Can Be Readily Produced.” |
Jul 23, 2021 |
Taxing College Athletes After NCAA v. Alston
1744
Andrew Dana, a partner with Parker Poe Adams & Bernstein LLP, discusses the Supreme Court case NCAA v. Alston; name, image, and likeness rights; and how both could affect taxation of college athletes. |
Jul 16, 2021 |
VAT Matters: Exploring the EU E-Commerce Reforms
2340
Liz Armbruester, Avalara's senior vice president of global compliance, discusses the recent EU VAT e-commerce reforms and their impact on businesses and consumers worldwide.
In our “In the Pages” segment, Margaret Ryznar, a professor at Indiana University McKinney School of Law , chats about her upcoming Tax Notes piece, “A Tax Credit for Wills.” |
Jul 09, 2021 |
The Advance Child Tax Credit: What Lies Ahead
1530
Omeed Firouzi with Philadelphia Legal Assistance discusses the upcoming advance child tax credit payments and the related potential challenges for taxpayers and practitioners.
|
Jul 02, 2021 |
Reflecting on the U.N. Tax Committee’s Work in a World in Flux
1871
Rajat Bansal, a departing member of the U.N. Committee on Experts on International Cooperation in Tax Matters, recaps the group’s milestones over the last four years and describes what challenges lie ahead.
|
Jun 25, 2021 |
The State Fight to Eliminate the Federal Restriction on Tax Cuts
1858
Joseph Bishop-Henchman of the National Taxpayers Union Foundation discusses the litigation of a provision in the American Rescue Plan Act restricting states from using federal funds provided by the law to offset reductions in net tax revenue.
In our “In the Pages” segment, University of Virginia School of Law professor Ruth Mason chats about her recent Tax Notes piece, “State Aid Enforcement After Amazon.” |
Jun 18, 2021 |
Taxes and the LGBTQ Community
1846
Professor Patricia A. Cain of the Santa Clara University School of Law discusses the unique tax challenges faced by members of the LGBTQ community in the past and today. |
Jun 11, 2021 |
A Moon Tax: Out of This World?
1321
Kevin Brown, an associate with Morrison & Foerster LLP, discusses his proposal for taxing moon-based activity. In our “In the Pages” segment, Steven N.J. Wlodychak, the former indirect state and local tax policy leader for EY, discusses his recent Tax Notes piece, “Why Aren’t U.S. States Subject to International Tax Treaties?” |
Jun 04, 2021 |
SCOTUS Takes on Tax This Summer
1257
Tax Notes legal reporter Jennifer McLoughlin and contributing editor Kristen Parillo discuss two important tax cases heard by the Supreme Court: Americans for Prosperity Foundation and CIC Services.
** |
May 28, 2021 |
The State of State Aid After Amazon and Engie
1334
Tax Notes legal reporters Ryan Finley and Kiarra M. Strocko discuss the EU General Court’s judgments in Amazon and Engie and their effect on state aid rules.
In our “In the Pages” segment, Alan D. Viard, a resident scholar at the American Enterprise Institute, discusses his upcoming Tax Notes piece, “Notches in the Tax System: the Good, the Bad, and the Ugly.” |
May 21, 2021 |
The U.S. Influence on the OECD’s Global Tax Reform Plan
1450
Tax Notes contributing editor Robert Goulder discusses the Biden administration’s approach to the OECD’s two-pillar solution to taxing the digital economy and the potential for global consensus.
** |
May 14, 2021 |
Analyzing the American Families Plan
2180
Jonathan Curry of Tax Notes recaps the tax provisions of President Biden’s American Families Plan and discusses with Dean Zerbe of Alliantgroup the finer details and its likelihood of passing Congress.
Charlotte Tolman of Stibbe discusses her new Tax Notes column, “In Step With Stibbe.” |
May 07, 2021 |
Interacting With the IRS: Pandemic Challenges and Detours
2198
Enrolled agents Eva Rosenberg and Jeffrey Schneider share their experiences on communicating with the IRS during the coronavirus pandemic and how the agency can improve.
** |
Apr 30, 2021 |
The Tax Issues Facing Tax-Exempt Organizations
2328
David Thompson of the National Council of Nonprofits talks about how tax policy affects tax-exempt organizations and tax issues on the nonprofit industry’s radar today.
Brian Hamer of the Multistate Tax Commission discusses his recent Tax Notes piece “An Insider’s View of the MTC’s P.L. 86-272 Project.” |
Apr 23, 2021 |
The Biden and Wyden Tax Plans
2007
Tax Notes reporters examine President Biden’s Made in America Tax Plan and the international tax framework by Senate Finance Committee Chair Ron Wyden, D-Ore., and their international impact.
** |
Apr 16, 2021 |
The U.N. Tax Committee and Developing Countries
2798
Abdul Muheet Chowdhary of South Centre, an intergovernmental organization of developing countries, talks about how the U.N. Committee on Experts on International Cooperation in Tax Matters could be more transparent and effective for developing countries. |
Apr 09, 2021 |
Stranger Than Fiction: Lessons From Odd Tax Facts of Yore
2052
Joel Slemrod and Michael Keen, authors of Rebellion, Rascals, and Revenue: Tax Follies and Wisdom Through the Ages, share interesting tax facts and lessons learned from history. ** |
Apr 02, 2021 |
The European Commission’s Year Ahead in Tax
2703
Benjamin Angel, director of direct taxation at the European Commission’s Directorate-General for Taxation and Customs Union, discusses the EU’s biggest tax challenges and what lies ahead.
Nicholas Kuria of Conyers Dill & Pearman talks about his recent Tax Notes piece, “Tax and the British Virgin Islands: Separating Myth From Reality.” |
Mar 26, 2021 |
Breaking Down the American Rescue Plan Act
2230
Martin A. Sullivan of Tax Notes and Tynisa Gaines, an enrolled agent, discuss the tax provisions of the new coronavirus relief package and its impact on the economy and the tax community.
** |
Mar 19, 2021 |
Gender Equality, Tax, and the Pandemic
1293
Yvette Lind, an assistant professor of tax law at the Copenhagen Business School, talks about how the coronavirus pandemic hurt gender equality and offers possible tax solutions. |
Mar 12, 2021 |
Talking With Paul Tang: Tax Fairness in the EU
2379
Paul Tang, a Dutch member of the European Parliament, discusses the challenges facing the international tax community and his goals as chair of the subcommittee on tax.
** |
Mar 05, 2021 |
How Tax Policy Can Help Low-Income Americans’ Pandemic Plight
1717
Rebecca Thompson of Prosperity Now, a nonprofit based in Washington, D.C., discusses how the COVID-19 pandemic has affected low-income communities and families of color in the United States, and what tax policy tools could help them.
University of Virginia professor Andrew Kahrl talks about his recent Tax Notes piece, “More for Less: How Property Taxes Fuel Racial Inequality." |
Feb 26, 2021 |
Distressed Communities and the Role of Economic Incentives
1335
Josh Goodman of the Pew Charitable Trusts talks about the organization’s recent report on how states can direct economic development to people and places in need. |
Feb 19, 2021 |
Practitioners Anticipate Tax Filing Season Wins and Woes
2680
Phyllis Jo Kubey, a solo practitioner based in New York City, and Ryan L. Losi, executive vice president at PIASCIK, discuss the 2021 tax season and the unique challenges posed by the COVID-19 pandemic.
International tax attorney Paul J. Crispino talks about his upcoming Tax Notes piece, “Veering Off Course: Targeted Advertising and Market Taxation.” |
Feb 12, 2021 |
State Legislature Check-In: Tax Priorities in 2021
1659
Morgan Scarboro of MultiState discusses the tax topics state legislatures are likely to tackle this year.
** |
Feb 05, 2021 |
Capitol Hill Check-In: Tax Priorities in 2021
1504
Tax Notes reporters Jad Chamseddine and Alexis Gravely speculate on upcoming tax changes and developments on Capitol Hill this year. Jeffrey A. Friedman of Eversheds Sutherland (US) LLP talks about his recent Tax Notes piece, “The Complexities of State Taxation of Digital Advertising.” For additional coverage, read these articles in Tax Notes:
** |
Jan 29, 2021 |
New Year, New Tax Rules? An OECD Tax Reform Project Update
1415
Tax Notes reporters Stephanie Soong Johnston and Ryan Finley recap the OECD’s latest public consultation on its two-pillar approach to taxing the digital economy.
** |
Jan 22, 2021 |
A Closer Look at IRS Audit Selection Bias
1625
Retired IRS economist Kim Bloomquist discusses his findings of geographic – and perhaps race and class – bias in the tax agency’s selection of audits.
Scott St. Amand of Fisher, Tousey, Leas & Ball talks about his upcoming Tax Notes piece, “Prior Supervisory Approval: The Tax Penalty Poison Pill.”
Credits |
Jan 15, 2021 |
How Inclusive Is the OECD’s Inclusive Framework?
2756
Martin Hearson of the International Centre for Tax and Development and Emmanuel Eze of the Nigerian Federal Inland Revenue Service discuss the role and influence of developing countries in the OECD’s inclusive framework.
*** |
Jan 08, 2021 |
Looking Ahead: Tax Policy and Legislation in 2021
1317
Tax Analysts Chief Content Officer Jeremy Scott reviews U.S. tax legislation passed in 2020 and speculates about what lies ahead in 2021. For additional coverage, read the article in Tax Notes:
In the segment “In the Pages,” Tax Notes International Editor in Chief Cathleen Phillips talks about how (and why) to write for Tax Notes. *** |
Jan 01, 2021 |
Year-End Collection: Tax Oddities of 2020
1250
Tax Notes reporters recap some of the quirkiest tax stories they encountered in 2020, from two brothers’ legal and tax troubles to Mexico’s acceptance of art created by artificial intelligence to pay taxes.
In the segment “In the Pages,” Tax Notes State Editor in Chief Jéanne Rauch-Zender talks about how (and why) to write for Tax Notes. *** |
Dec 24, 2020 |
Loren Ponds Talks Secrets to Success and Writing Tax Reform
1627
Miller & Chevalier member Loren Ponds shares her journey from Georgetown University Law Center to the OECD to Capitol Hill, where she worked on the 2017 tax law, and what she learned along the way. This interview published on the Miller & Chevalier podcast tax break. In the segment In the Pages, Tax Notes Federal Editor in Chief Ariel Greenblum talks about how (and why) to write for Tax Notes. *** |
Dec 18, 2020 |
Talking With the Tax Court Chief Judge: A Year of Change
3007
U.S. Tax Court Chief Judge Maurice B. Foley discusses his path to the bench, the court’s new case management system, and pivoting to virtual during the coronavirus pandemic.
** *** |
Dec 11, 2020 |
Coca-Cola Transfer Pricing Challenge Fizzles
1242
Tax Notes legal reporter Ryan Finley discusses the IRS’s major victory in the Coca-Cola case and its future implications for transfer pricing cases. For additional coverage, read these articles in Tax Notes:
Economist Andrew Hughes talks about his upcoming series in Tax Notes on transfer pricing benchmarks. ** *** |
Dec 04, 2020 |
How Americans Pay the Price for Vice
1553
The Tax Foundation’s Ulrik Boesen discusses the excise taxes imposed on longtime vices like alcohol and cigarettes as well as more recently developed habits. *** |
Nov 25, 2020 |
The Impact of the 2020 U.S. Elections on International Tax
2433
Tax Notes senior legal reporter Andrew Velarde and contributing editor Robert Goulder discuss the influence of the 2020 U.S. elections on the international tax world.
TaxOps SALT expert Tram Le talks about her recently published piece, “Simplification Initiatives to Reduce Burdens for Remote Sellers.” *** |
Nov 20, 2020 |
2020 Election Aftermath: The Future of U.S. Tax Policy
1496
Tax Notes reporters Alexis Gravely and Jonathan Curry discuss U.S. tax policy following the 2020 presidential election, and Tax Notes senior reporter Paul Jones talks about the results of state tax ballot measures.
** This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax. *** |
Nov 13, 2020 |
50 Years Later: The Fight for Tax Transparency
1941
On Tax Analysts’ 50th anniversary, CEO and President Cara Griffith reflects on the organization’s history as a longtime transparency advocate and how she plans to expand its legacy.
** This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax. *** |
Nov 06, 2020 |
The BEPS Project: 5 Years Later
1687
Five years ago, the OECD released its final report on the base erosion and profit-shifting project. Tax Notes Talk host David D. Stewart chats with Deloitte’s Bob Stack, who represented the U.S. government at the OECD’s BEPS talks, about his thoughts on the project’s outcome and its effect on the OECD’s current work to overhaul the global tax system for the digital age.
|
Oct 30, 2020 |
Take A Break: Virtual Success in the Pandemic
1889
Tax Notes State Editor in Chief Jeanne Rauch-Zender talks with Amy Vetter, a keynote speaker and presenter, on how to survive – and thrive – personally and professionally despite the unique challenges presented by the coronavirus pandemic. In the segment In the Pages, Tax Notes Executive Editor for Commentary Jasper B. Smith chats with reference attorney Linda Friedman about the new Document Comparison tool available to Tax Notes readers.
|
Oct 23, 2020 |
Delays Ahead: An Update on the OECD’s Global Corporate Tax Reform
1561
Tax Notes Talk host David D. Stewart chats with Tax Notes chief correspondent Stephanie Soong Johnston and Tax Notes contributing editor Nana Ama Sarfo about recent developments on the OECD’s work to rebuild the international corporate tax system for the digital age.
|
Oct 16, 2020 |
How Small Business Tax Expenditures Miss Women-Owned Firms
1652
Tax Notes contributing editor Marie Sapirie talks with American University tax professor Caroline Bruckner about the lack of consideration by Congress on how the U.S. tax code affects women-owned businesses and what can be done. For additional coverage, read Marie Sapirie's analysis in Tax Notes: In the segment In the Pages, Tax Notes Executive Editor for Commentary Jasper Smith chats with the 2020 winner of the Christopher E. Bergin Award of Excellence in Writing, Alex Zhang of Yale Law School, about his winning paper, “The State and Local Tax Deduction and Fiscal Federalism.” |
Oct 08, 2020 |
Analyzing the President’s Tax Returns
1652
Tax Notes contributing editor Joseph J. Thorndike and University of Iowa law professor Andy Grewal take a closer look at the The New York Times reporting on President Trump’s tax returns.
|
Oct 02, 2020 |
Exit Interview With IRS Criminal Investigation Chief
1783
Tax Notes reporter Nathan J. Richman talks with outgoing IRS Criminal Investigations division Chief Don Fort about his decades-long career with the tax agency, his plans for retirement, and the future of the division.
In the segment In the Pages, Tax Notes State Editor in Chief Jéanne Rauch-Zender chats with Lynn A. Gandhi, a partner and business lawyer with Foley & Lardner LLP, about her recent piece, “The Broad Reach of Michigan’s Industrial Processing Exemption.” Credits |
Sep 25, 2020 |
Addressing Racial Inequity in State and Local Tax Policy
1510
Tax Notes contributing editor Roxanne Bland chats with Donnie Charleston, the public policy and advocacy director of the nonprofit E Pluribus Unum, about how state and local tax policies can exacerbate racial inequity and what some communities are doing to address it. Credits |
Sep 18, 2020 |
The Principles of Good Academic Writing
1350
Allison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, tells Tax Notes Executive Editor for Commentary Jasper Smith about her principles for writing good papers in law school and beyond. *** Credits |
Sep 11, 2020 |
Tax Policy and the 2020 Election
1867
Tax Notes Today International Editor in Chief David D. Stewart talks with Tax Notes reporters Jonathan Curry and Alexis Gravely about the tax policies proposed by President Trump and Democratic presidential candidate Joe Biden.
In the segment In the Pages, Tax Notes Federal Editor in Chief Ariel Greenblum chats with Tax Notes contributing editor Benjamin M. Willis about the piece he coauthored, “Biden-Harris’s High Hopes for Mitigating Tax Rate Disparities.” Credits |
Sep 04, 2020 |
The Tax Code and Economic Justice in America
1828
Francine J. Lipman, a law professor at the University of Nevada, Las Vegas, talks with Darrick Hamilton, a stratification economist and the New School’s incoming Henry Cohen Professor of Economics and Urban Policy, about the intersection of U.S. tax policy and racial wealth inequality. Credits |
Aug 28, 2020 |
Taxes and the Gig Economy
1782
Tax Notes senior reporter Paul Jones talks with Richard C. Auxier, senior policy associate at the Urban-Brookings Tax Policy Center, about tax issues raised by the gig economy and how policymakers are working to address them. Note: This episode was recorded prior to a California court decision mandating Uber and Lyft to reclassify drivers in the state as employees.
In the segment “In the Pages,” Tax Notes Executive Editor for Commentary Jasper B. Smith interviews Tax Notes contributing editor Nana Ama Sarfo about her recent piece, “Rwanda Leading African Sustainable Investment Drive.” Credits |
Aug 21, 2020 |
IRS Chief Counsel Describes New Normal of Settlement Days
1618
Tax Notes legal reporter Nathan J. Richman talks with IRS Chief Counsel Michael J. Desmond about pivoting to virtual settlement days amid the coronavirus pandemic.
*** Credits |
Aug 14, 2020 |
iWin: A Closer Look at Apple’s State Aid Victory
1898
Tax Notes chief correspondent Stephanie Soong Johnston and legal reporter Ryan Finley discuss Ireland and Apple Inc.’s state aid win with law professors Ruth Mason of the University of Virginia and Stephen Daly of King’s College London.
In the segment "In the Pages Sneak Peek," Tax Notes Federal Editor in Chief Ariel Greenblum chats with Alan I. Appel, director of the international tax program at New York Law School, about his recent piece, "The Hidden Marriage Penalty Inside the TCJA." *** Credits |
Aug 07, 2020 |
COVID-19 and Congress
1475
Tax Notes reporter Alexis Gravely talks with Edward Karl, vice president of taxation at the American Institute of CPAs, about tax changes made and considered by Congress in the wake of the COVID-19 pandemic.
Credits |
Jul 31, 2020 |
How Racial Diversity Shaped U.S. International Tax Policy
2663
Tax Notes contributing editor Robert Goulder talks with Steven A. Dean, faculty director of New York University School of Law’s graduate tax program, about the intersection of racial diversity and U.S. international tax policy. In the segment "In the Pages Sneak Peek," Tax Notes Executive Editor for Commentary Jasper B. Smith chats with Lucas de Lima Carvalho, an international tax law professor at the Brazilian Institute for Tax Law, about his recent piece, "The Trouble With 'Pillars' in International Tax Policy." |
Jul 24, 2020 |
Digital Advertising Taxes and the States
914
Tax Notes reporter Carolina Vargas interviews Tax Notes State contributing editor Roxanne Bland about the emerging trend among some states to tax digital advertising.
*** Credits |
Jul 17, 2020 |
The Taxing 2020 Tax Season
2008
Kelly Phillips Erb, the managing shareholder of Erb Law Firm PC, known as @taxgirl on Twitter, talks to Tax Notes reporter Jonathan Curry about the abnormal 2020 tax season.
In the segment “In the Pages Sneak Peek,” Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Robert Plattner about his recent piece, "Part 2: The Commerce Clause Strikes Back." |
Jul 10, 2020 |
Building an Expat Empire: One Tax Practitioner’s Story
1950
Tax Notes International contributing editor Nana Ama Sarfo talks with Virginia La Torre Jeker, a U.S. tax attorney based in Dubai, about establishing her tax practice abroad, the challenge of balancing family life with career, and recent international tax issues.
*** |
Jul 03, 2020 |
A Very Special Episode
2035
Lawrence A. Zelenak, the Pamela B. Gann Professor of Law at Duke University School of Law, shares his findings from watching dozens of hours of tax-related sitcom episodes.
In the segment, “In the Pages Sneak Peek,” Tax Notes Federal Editor in Chief Ariel Greenblum talks with Philip Wolf about his new column, A Young Practitioner's Journey. *** |
Jun 26, 2020 |
Wayfair Two Years Later: Compliance and Cost
2932
Tax Notes legal reporter Jennifer McLoughlin interviews Richard Cram, director of the Multistate Tax Commission’s National Nexus Program, on the state of the sales tax landscape two years after the Supreme Court ruling in South Dakota v. Wayfair Inc. McLoughlin moderates a discussion between Bradley Scott, finance director of the jewelry component wholesaler Halstead Bead Inc., and Scott Peterson, vice president of U.S. tax policy and government relations at Avalara Inc.
*** |
Jun 19, 2020 |
The Deal With Conservation Easements: A Traditionalist's View
1275
In the second part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Steve Small, one of the authors of the federal income tax regulations on conservation easements who is now in private practice, about the controversy surrounding the tax treatment of conservation easements. For additional coverage, read these articles in Tax Notes:
*** |
Jun 12, 2020 |
The Deal With Conservation Easements: P4C’s View
1734
In the first part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Robert Ramsay, executive director of the Partnership for Conservation, about controversy surrounding conservation easements. For additional coverage, read these articles in Tax Notes:
In our segment, “In the Pages Sneak Peek,” Tax Notes Executive Editor for Commentary Jasper Smith talks with Fenwick & West LLP’s Larissa Neumann about the recent piece she coauthored with James P. Fuller, "U.S. Tax Review." ***
|
Jun 05, 2020 |
SCOTUS Deliberates Trump's Tax Returns
1163
Joseph J. Thorndike, Tax Notes Federal contributing editor and tax historian, discusses the Supreme Court’s recent oral arguments on the legal cases involving President Trump’s tax returns and financial records.
***
|
May 29, 2020 |
From Henry VIII to James Bond: Weird Tax Facts Throughout History
1504
Tax Notes colleagues David D. Stewart and Stephanie Soong Johnston discuss how tax has influenced snacks, beards, and even legends.
In the segment "In the Pages Sneak Peek," Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Marty Eisenstein about his piece, "Alexa, Is AI Taxable?"
|
May 22, 2020 |
Pillar 3 for the OECD: A Global Excess Profits Tax
1617
Allison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, tells Tax Notes contributing editor Robert Goulder about her proposal for a global excess profits tax as the third pillar in the OECD’s digital economy project. For more background, read these articles in Tax Notes:
All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage ** |
May 15, 2020 |
COVID-19 and Tax Effects on Real Estate
1903
Kate Kraus, a partner at Allen Matkins, tells Tax Notes legal reporter Eric Yauch the unexpected tax results of recent coronavirus legislation on real estate.
In our new segment "In the Pages Sneak Peek," Tax Notes Executive Editor for Commentary Jasper B. Smith talks with Michael Q. Cannon about his recent piece, "Double Tax Benefits in the CARES Act." All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage ** |
May 08, 2020 |
Coronavirus and the States
807
Katie Quinn of McDermott Will & Emery LLP discusses the state tax implications of the COVID-19 pandemic with Tax Notes senior reporter Lauren Loricchio.
All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage ** |
May 01, 2020 |
The Tax Man Cometh ... Home?
1274
E. Martin Davidoff, the head of tax controversy at Prager Metis, discusses how the IRS and tax practitioners are handling tax changes and working from home as a result of the coronavirus pandemic with Tax Notes senior reporter Paul Jones.
In our new segment "In the Pages," Tax Notes Executive Editor for Commentary Jasper Smith discusses with contributing editor Ben Willis about his recently published article about former Vice President Joe Biden's COVID-19 tax plan. All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage ** |
Apr 24, 2020 |
Teaching Tomorrow’s Tax Pros
923
Omri Marian, the academic director of the Graduate Tax Program at the University of California, Irvine, discusses his role in preparing the next generation of tax professionals and virtual teaching during the coronavirus pandemic with Tax Notes reporter Jonathan Curry.
** |
Apr 17, 2020 |
The Complicated Web TCJA Weaves
1333
Mark Gasbarra, founder and national managing director of the firm Forte International Tax LLC, discusses how practitioners navigate the interconnected provisions of the Tax Cuts and Jobs Act with Tax Notes contributing editor Benjamin M. Willis. |
Apr 10, 2020 |
The CARES Act: What's New and What's Next
1444
Nicole Kaeding, vice president of policy promotion and economist with the National Taxpayers Union Foundation, discusses the Coronavirus Aid, Relief, and Economic Security (CARES) Act.
All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage |
Apr 03, 2020 |
Countering the Coming Coronavirus Recession
759
Martin Sullivan, the chief economist with Tax Analysts, says the U.S. is headed toward a recession unlike any other due to the economic fallout of the coronavirus pandemic and how to find relief.
All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage |
Mar 27, 2020 |
Tax Planning and the Coronavirus Pandemic
1018
Beverly Winstead, director of the University of Maryland’s Low-Income Tax Clinic, shares how the coronavirus pandemic has affected her as a practitioner and professor with Tax Notes Executive Editor for Commentary Jasper Smith.
|
Mar 20, 2020 |
States Seek Tax Incentives Truce After Amazon HQ2
1129
Tax Notes Today reporter Aaron Davis discusses the recent state efforts to clamp down on tax-incentive bidding wars by forming a multistate compact. In the latest installment of Willis Weighs In, Tax Notes contributing editor Benjamin Willis discusses PLR 202009002 and its greater application.
|
Mar 13, 2020 |
Eric Hylton: The New IRS Chief of Small Business
1668
Eric Hylton, the new head of the Small Business/Self-Employed Division at the IRS, discusses employment tax, recent high-income nonfiler visits, and data analytics.
|
Mar 06, 2020 |
Coronavirus and China's Tax Response
1255
Yue “Daisy” Dai, a professor at the Shanghai University of Finance and Economics, describes life in China during the coronavirus outbreak. For additional coverage, read these articles in Tax Notes:
In the latest installment of Willis Weighs In, Tax Notes contributing editor Benjamin Willis discusses the IRS's cryptocurrency guidance and its failure to properly address tax-free forks. Read his piece published in Tax Notes. |
Feb 28, 2020 |
Simply Tax Season
1138
Damien Martin, CPA and host of the Simply Tax Podcast talks about the 2020 tax filing season.
Also, check out Damien's interview with Tax Notes Talk host David Stewart now on the Simply Tax Podcast. |
Feb 21, 2020 |
The Wealth Tax Debate
1396
Jason Furman, a professor at Harvard University and former chair of the Council of Economic Advisers, discusses the arguments used to back a wealth tax and suggests alternatives to reduce the wealth inequality gap in the U.S. with Tax Notes contributing editor Joseph J. Thorndike. In the latest installment of Willis Weighs In, Benjamin Willis continues his vote-to-value disparity discussion by explaining how the value of vote can affect the value of other stock rights and classes of stock and the importance of appraisals .
|
Feb 14, 2020 |
Tax Notes Goes To Court (Again)
1107
In honor of Tax Notes Talk’s 100th episode, we went back to the roots of what Tax Notes stands for: transparency.Tax Notes senior reporter Lauren Loricchio discussed her efforts to obtain the bid Indianapolis submitted to Amazon for HQ2 and Tax Analysts legal counsel Con Hitchcock shares the ensuing legal battle.
|
Feb 07, 2020 |
Final Opportunity Zone Rules: A Deep Dive
1872
Tony Nitti, a tax partner at RubinBrown LLP, discusses the final rules on Opportunity Zones and his observations of the program in action with Tax Notes senior legal reporter Stephanie Cumings.
|
Jan 31, 2020 |
A Conversation With Former National Taxpayer Advocate: The Fight for Taxpayer Rights
1769
In part 2 of her interview with Tax Notes senior reporter William Hoffman, former National Taxpayer Advocate Nina Olson discusses her ongoing fight for taxpayer rights and the upcoming fifth International Conference on Taxpayer Rights in South Africa.
|
Jan 29, 2020 |
A Conversation With Former National Taxpayer Advocate: A New Era
1438
Nina Olson, who retired as the National Taxpayer Advocate six months ago, talks about her new nonprofit and the need for Treasury to soon name her permanent successor.
In Willis Weighs In, Tax Notes contributing editor Ben Willis discusses vote-to-value disparity related to his article. |
Jan 24, 2020 |
NAFTA Versus USMCA
1472
Tax Notes contributing editor Robert Goulder discusses the decades-old North American Free Trade Agreement (NAFTA), the new U.S.-Mexico-Canada Agreement (USMCA), and what these agreements mean for the future of tariffs and trade in North America.
|
Jan 17, 2020 |
The Future of Altera and Cost Sharing
842
Reuven Avi-Yonah, a professor at the University of Michigan Law School, reviews the arguments raised in Altera v. Commissioner and predicts where the case might go with Tax Notes legal reporter Ryan Finley.
|
Jan 10, 2020 |
2020 Foresight: Tax Legislation and Regulations
1459
Tax Notes's Jeremy Scott, Stephanie Cumings, and Andrew Velarde review what happened with tax legislation and guidance in 2019 and what lies ahead in 2020.
|
Jan 03, 2020 |
Year-End Collection: Tax Oddities of 2019
1017
Tax Notes reporters recount some of the quirkiest tax stories they encountered in 2019.
|
Dec 27, 2019 |
A New Tax World Order: Coming Soon?
1086
Tax Notes reporters Stephanie Johnston and Ryan Finley provide an update on the OECD’s work to find a multilateral solution on the taxation of the digital economy.
|
Dec 20, 2019 |
The Gender Gap in Tax Law
1259
Tax Notes chief correspondent Amanda Athanasiou discusses with Eversheds Sutherland partner Kriss Rizzolo the dearth of women in senior roles in tax law. For additional coverage, read Athanasiou's article in Tax Notes: In Willis Weighs In, Tax Notes contributing editor Ben Willis answers carried interest questions related to his article with Executive Editor for Commentary Jasper Smith. |
Dec 13, 2019 |
Regulating The Cloud
1086
Joe Myszka, a partner at DLA Piper, discussed the proposed rules on cloud computing transactions with Tax Notes legal reporter Kristen Parillo.
|
Dec 06, 2019 |
Aviation Taxes: Ready For Takeoff
1271
Fasten your safety belts. Jeremy Cape of Squire Patton Boggs explains the U.K.’s Air Passenger Duty (APD) and one group’s proposal to impose a frequent flyer levy.
In Willis Weighs In, Tax Notes contributing editor Ben Willis continues to discuss business purpose hurdles related to his article on the principle purpose threshold with Executive Editor for Commentary Jasper Smith. Please reach out to Ben with questions at ben.willis@taxanalysts.org. |
Nov 27, 2019 |
A Conversation With Scott Peterson: Wayfair, Kansas Controversy, and the Gig Economy
1950
Scott Peterson — South Dakota’s former sales tax director and the Streamlined Sales Tax Governing Board’s first chief — discusses post-Wayfair issues, the current controversy in Kansas, and the gig economy with Tax Notes chief correspondent Amy Hamilton.
This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax. |
Nov 22, 2019 |
Bonus Episode: Taxes and Inequality in America
1399
Gabriel Zucman, an economics professor at the University of California, Berkeley, discusses wealth and inequality in America with Tax Notes contributing editor Nana Ama Sarfo.
|
Nov 19, 2019 |
Analyzing The OECD's Pillar 2 Proposal
1459
Tax Notes reporter Ryan Finely summarizes the OECD’s pillar 2 consultation draft and BDO’s Monika Loving provides her take on the proposal.
In Willis Weighs In, Tax Notes contributing editor Ben Willis discusses business purpose and principle purpose threshold with Executive Editor for Commentary Jasper Smith. |
Nov 15, 2019 |
Digitalization and Developing Countries
1210
Martin Hearson, the international tax program lead at the International Center for Tax and Development, discusses how the OECD’s work on taxation of the digital economy affects developing countries. Listen to our previous episode for a primer on Pillar 1 and the business perspective from EY’s Barbara Angus. |
Nov 08, 2019 |
Bonus Episode: Taxing Corporate Wealth
946
Former Tax Notes reporter Asha Glover interviews Jay Soled, a professor at Rutgers Business School, about his proposal for a value tax on publicly traded U.S. corporations. Soled co-authored the proposal in Tax Notes with Rutgers Business School Professor Dan Palmon. |
Nov 06, 2019 |
Death Taxes
1223
Joseph Thorndike, director of the Tax History Project, explains the history of estate and inheritance taxes and how they became so unpopular.
|
Oct 31, 2019 |
The OECD’s Unified Pillar 1 Proposal: A Closer Look
1408
Barbara Angus, global tax policy leader at EY, shares her thoughts on the OECD’s Pillar 1 consultation draft after Tax Notes chief correspondent Stephanie Johnston provides an update on its proposed profit allocation and nexus rules.
|
Oct 25, 2019 |
A Conversation with Former IRS Commissioner John Koskinen: Trump and Transparency
1328
In part 2 of an interview with former IRS Commissioner John Koskinen, Tax Notes Today senior reporter William Hoffman and Koskinen discuss President Trump’s tax returns, transparency, and whistleblowers.
|
Oct 18, 2019 |
A Conversation with Former IRS Commissioner John Koskinen: Tax Administration
1483
In part 1 of an interview with former IRS Commissioner John Koskinen, Tax Notes Today senior reporter William Hoffman and Koskinen discuss IRS resources, enforcement, and taxpayer services.
|
Oct 11, 2019 |
From London: An Inside Look at the OECD’s Tax Morale Report
1088
Grace Perez-Navarro, the deputy director of the OECD’s Center for Tax Policy and Administration, discusses the findings of the organization’s recent report on tax morale—the willingness of companies and individuals to pay taxes—with Tax Notes Today International chief correspondent Stephanie Soong Johnston in London.
*** |
Oct 04, 2019 |
‘Son of Wynne’ and the Fight over Resident Tax Credits
628
Tax Notes Today State legal reporter Andrea Muse chats with Donald Williamson, the director of the graduate tax program at American University’s Kogod School of Business, about a New York resident tax credit case and his argument for the U.S. Supreme Court to hear it.
*** |
Sep 27, 2019 |
From London: OECD Update on BEPS 2.0
1434
Pascal Saint-Amans, the director of the OECD's Center on Tax Policy and Administration, shares the latest on efforts to address the tax challenges of the digital economy with Tax Notes Today International chief correspondent Stephanie Soong Johnston in London.
|
Sep 20, 2019 |
From London: Brexit Update
1240
Tax Notes Talk host David Stewart catches up with Jeremy Cape of Squire Patton Boggs in London about the current state of Brexit.
|
Sep 13, 2019 |
Back in Session: Congress's Next Tax Moves
793
Tax Notes Today Federal reporters Jad Chamseddine and Asha Glover outline the tax issues Congress will likely tackle this fall.
|
Sep 06, 2019 |
Uber’s Solution to Taxing the Digital Economy
1289
Francois Chadwick, Uber’s vice president of finance, tax, and accounting, details the ride-sharing company’s proposal on international tax rules for the digital economy. |
Aug 30, 2019 |
Tax Trends in State Legislatures
597
Tax Notes Today State reporters Lauren Loricchio and Aaron Davis recap the biggest tax trends to emerge from state legislatures in 2019 and preview what’s to come.
|
Aug 23, 2019 |
A Conversation with Francine Lipman: Nevada Tax Commissioner, Pro Bono Advocate
1331
Francine J. Lipman, the William S. Boyd Professor of Law at the University of Nevada, Las Vegas, discusses her role as a Nevada state tax commissioner and her recent column in Tax Notes on U.S. Supreme Court Justice Ruth Bader Ginsburg’s pro bono tax work. |
Aug 16, 2019 |
Tax Treaties Progress After Long Delay
485
Tax Notes Today reporters Kristen Parillo and Jad Chamseddine discuss the Senate’s recent action on several tax treaties after a nearly decade-long delay. For additional coverage, read these articles in Tax Notes:
|
Aug 09, 2019 |
Private Equity Firm Conversions In A Post-TCJA World
594
Tax Notes Today legal reporter Eric Yauch delves into the recent decisions by several private equity firms to convert to corporations in wake of the Tax Cuts and Jobs Act.
*** |
Aug 02, 2019 |
The Digital Services Tax: European Developments and U.S. Backlash
734
Tax Notes Today reporters Ryan Finley and Jad Chamseddine review several European countries’ unilateral approaches to taxing the digital economy and the U.S. reaction.
*** |
Jul 26, 2019 |
Behind the Scenes of OIRA and Draft TCJA Regs
1230
Jonathan Curry and Andrew Velarde discuss the draft regulations Tax Notes obtained from the Office of Information and Regulatory Affairs.
|
Jul 19, 2019 |
Professional Development in Tax
903
Jared Dunkin, head of tax at a Washington, D.C.-based publicly traded multinational, discusses the role practitioners have in mentoring and developing tax professionals. Dunkin is author of the book, Brass Tax: 14 Actionable Insights to Power Your Success. |
Jul 12, 2019 |
U.S. Supreme Court Upholds Auer Deference, With Limitations
1543
Steve Dixon and Kevin Kenworthy of Miller & Chevalier discuss the U.S. Supreme Court's recent decision to uphold Auer deference in Kisor v. Wilkie and what it means for the Treasury and the IRS. |
Jul 03, 2019 |
Altera, Again
697
Kristen Parillo and Ryan Finley discuss the Ninth Circuit's new opinion in Altera v. Commissioner upholding a regulation requiring that parties to a cost-sharing arrangement share stock-based compensation. |
Jun 28, 2019 |
Wayfair: One Year Later
772
Tax Notes Today State reporter Paige Jones discusses the developments in states since the U.S. Supreme Court's June 21, 2018, decision in South Dakota v. Wayfair Inc.
|
Jun 21, 2019 |
G-20 Meeting: OECD Digital Economy Taxation Update
649
Stephanie Johnston discusses the G-20 finance ministers' reaction to the OECD's workplan to achieve consensus on taxing the digital economy. The G-20 finance ministers met recently in Fukuoka, Japan. |
Jun 14, 2019 |
The Economics of Tax Policy
1162
Professor Yair Listokin of Yale Law School discusses the ways that tax policy has affected past recessions and how it may help or hurt in the next one. He also takes a look at the Tax Cuts and Jobs Act from a macroeconomic tax perspective. Listokin is the author of the book, Law and Macroeconomics: Legal Remedies to Recessions.
|
Jun 07, 2019 |
ABA Meeting: Key Insights Into TCJA Guidance
759
Eric Yauch and Andrew Velarde highlight the major themes that came up at the American Bar Association Section of Taxation meeting in Washington, including interesting insights into recent and coming regulations.
|
May 28, 2019 |
GILTI and the State Responses
1678
Andrew Velarde talks to Joe Calianno of BDO about the pending final guidance on the global intangible low-taxed income provision enacted as part of the Tax Cuts and Jobs Act, and Paige Jones talks to Scott Smith of BDO about the state responses to GILTI. |
May 23, 2019 |
Perspectives on the Taxation of the Digital Economy
2478
At a breakfast panel of the American Bar Association Tax Section meeting in Washington, David Stewart talks to Lilian Faulhaber and Will Morris about the taxation of the digital economy. Lilian Faulhaber is a professor at Georgetown Law, and Will Morris is the deputy global tax policy leader at PwC. |
May 17, 2019 |
Final 199A Rules: What Now?
840
Tax Notes Today Legal Reporter Eric Yauch discusses the final section 199A regulations and the IRS's FAQ on the application of the new passthrough deduction.
|
May 10, 2019 |
State of the Estates
1309
In a phone interview, Jonathan Curry talks to Brad Dillon of Brown Brothers Harriman about estate planning trends following the Tax Cuts and Jobs Act, as well as what keeps planners up at night ahead of the 2020 election. |
May 03, 2019 |
Opportunity Zone Program: A Primer
634
Stephanie Cumings discusses the Opportunity Zone program and the highlights of the new proposed regulations. |
Apr 26, 2019 |
A Conversation With the Taxpayer Advocate: Exit Interview
2591
In part 2 of an interview with National Taxpayer Advocate Nina Olson, Tax Notes Today senior reporter William Hoffman and Olson discuss her impending retirement, her work as the national taxpayer advocate, and her future plans. |
Apr 19, 2019 |
A Conversation With the Taxpayer Advocate: Filing Season
2141
In part 1 of an interview with National Taxpayer Advocate Nina Olson, Tax Notes Today senior reporter William Hoffman and Olson discuss the filing season, the Taxpayer First Act (H.R. 1957), the disclosure of program manager technical advice, and congressional efforts to get President Trump's tax returns. |
Apr 12, 2019 |
Final Transition Tax Regs: An Analysis of Important Changes
805
Raymond Wynman, the managing director of Global Tax Management’s International Tax practice, discusses the final rules on section 965, specifically the 965(b) basis-shifting election and the specified payment rule. |
Apr 05, 2019 |
Tax Conspiracy Theories
1429
In our special April Fools' episode, Tax Notes reporters recount some of their favorite stories of tax protester arguments. |
Apr 01, 2019 |
Tax Reform for the Digital Age
1378
Stephanie Johnston talks to Grace Perez-Navarro, deputy director of the OECD's Centre for Tax Policy and Administration, about its public consultation in Paris to address taxing the digital economy, and Ryan Finley and Johnston discuss the consultation document in detail.
|
Mar 23, 2019 |
The Cryptocurrency Market
1424
Mike Minihan of BX3 Capital discusses the cryptocurrency market and its regulatory and tax environment. |
Mar 15, 2019 |
Tax Filing Season Update
847
William Hoffman checks in on the the first round of tax filings under the Tax Cuts and Jobs Act, including the data on refunds and the effect of the government shutdown on the filing season.
|
Mar 08, 2019 |
Tariffs, Free Trade, and Open Economies
1568
Kimberly Clausing, the Thormund Miller and Walter Mintz Professor of Economics at Reed College, discusses tariffs, free trade, and globalization. She is also the author of the new book, Open: The Progressive Case for Free Trade, Immigration, and Global Capital. |
Mar 01, 2019 |
Business Loss Deduction Complications
1307
Richard Joslin, a consultant to EnTrustPermal, discusses how the new business loss and interest expense limitations work together and affect other code provisions. |
Feb 22, 2019 |
TCJA Tax Rate Increases: What to Expect
466
Carrie Elliot talks about the changes the Tax Cuts and Jobs Act will bring between now and 2027, including rate increases. |
Feb 15, 2019 |
Final Audit Rules: Where Things Stand
956
Eric Yauch discusses the final rules on the centralized partnership audit regime. |
Feb 08, 2019 |
The Regulatory Power of the Executive Branch
1234
Tax Notes contributing editor Benjamin Willis examines the authority of regulators in interpreting statutory tax provisions, especially in the context of the Tax Cuts and Jobs Act as the role of regulations has become more prominent. |
Jan 25, 2019 |
Tax Policy and the EU's Unanimity Requirement
1610
Robert Goulder discusses the proposal to eliminate the EU's unanimity requirement for tax directives and what that would mean for tax policy.
|
Jan 18, 2019 |
Revisiting the OIRA Reg Review Process
894
Jonathan Curry takes a fresh look at the tax regulatory review agreement between the Office of Management and Budget and Treasury now that the process has had time to play out.
|
Jan 11, 2019 |
The Year Ahead: Tax Legislation and Regulations
1362
Jeremy Scott, Stephanie Cumings, and Andrew Velarde provide a review of what happened with tax legislation and guidance in 2018 and what's ahead in 2019.
|
Jan 04, 2019 |
Year-End Collection, Volume 2: Tax Oddities
995
In the second volume, reporters highlight the quirkiest tax stories of the year.
|
Dec 28, 2018 |
Year-End Collection, Volume 1: Tax Oddities
767
Reporters highlight the quirkiest tax stories of the year.
|
Dec 21, 2018 |
Proposed Interest Regs: Key Details
1294
Emily Foster and Eric Yauch discuss some of the key elements of the recently proposed regulations on the business interest deduction limitation.
|
Dec 14, 2018 |
International Taxation Conference 2018: A View From India
739
David Stewart talks to Porus Kaka at the International Taxation Conference in Mumbai about various tax issues, including India's new permanent establishment concept, taxation of the digital economy, and the effects of the Tax Cuts and Jobs Act. |
Dec 07, 2018 |
Beyond Wayfair: The Fallout
1097
Jad Chamseddine and Paul Jones discuss the Wayfair decision and the long-term implications for state and foreign taxes. For additional coverage, read these articles in Tax Notes:
|
Nov 30, 2018 |
Amazon Chooses HQ2 Locations
403
Lauren Loricchio provides an update on Amazon's choice of two HQ2 locations: Northern Virginia and the borough of Queens in New York City.
|
Nov 22, 2018 |
The Midterm Elections: Implications for Tax Policy
1839
A roundup of the November 6 midterm election results. Asha Glover and Stephen Cooper discuss what changes to look for in the new Congress, including the makeup of the House Ways and Means Committee and the tax agendas. Paul Jones and Lauren Loricchio discuss the results in the state gubernatorial races as well as the tax ballot measures approved by state voters.
|
Nov 16, 2018 |
Multiple Trust Planning and 199A Regs
746
Jonathan Curry discusses the IRS's rules addressing strategies using trusts to sidestep the section 199A deduction limitations and claim multiple deductions. |
Nov 09, 2018 |
Deciphering the New Loss Limitation Rules
369
Eric Yauch discusses a provision of the Tax Cuts and Jobs Act that hasn't received a lot of attention: section 461(l), which caps excess business losses at $250,000 for individuals and $500,000 for joint filers.
|
Nov 02, 2018 |
Brexit: The Tax Implications
1720
Jeremy Cape of Squire Patton Boggs discusses the tax issues arising from Brexit.
For more on the Jaffa Cakes and Pringles debate, see:
|
Oct 26, 2018 |
The Taxability of Peer-to-Peer Car Sharing
852
Andrew Breiner talks to practitioners about the various issues raised by state efforts to tax peer-to-peer car rentals.
|
Oct 19, 2018 |
ABA Meeting: Key Takeaways
613
Andrew Velarde highlights the significant insights from the recent American Bar Association Section of Taxation meeting in Atlanta, where the Tax Cuts and Jobs Act was once again the main topic of discussion.
|
Oct 12, 2018 |
An Overview of the Proposed SALT Regs
521
Amy Hamilton discusses the IRS's proposed regulations addressing workarounds to the cap on state and local tax deductions.
For additional coverage of the SALT regs, read these articles from Tax Notes:
|
Oct 05, 2018 |
Proposed GILTI Regs: The Details
982
Andrew Velarde and Alexander Lewis provide an in-depth look into the proposed regs on global intangible low-taxed income.
Read Tax Notes’ latest coverage of the proposed GILTI regs:
|
Sep 27, 2018 |
IFA 2018: The Highlights
1547
Stephanie Johnston, Robert Goulder, and David Stewart highlight the hot topics at the 72nd Congress of the International Fiscal Association recently held in Seoul.
Check out these stories for coverage of the 2018 IFA Congress:
|
Sep 18, 2018 |
Navigating the Post-Wayfair World
1724
Paige Jones talks to Jim Ford of Global Tax Management about how retailers are preparing to collect and remit sales and use taxes in the wake of the U.S. Supreme Court's decision in South Dakota v. Wayfair Inc.
|
Sep 14, 2018 |
Altera: All You Need to Know
805
David Stewart, Kristen Parillo, and Ryan Finley examine the Altera v. Commissioner case — everything leading up to the Ninth Circuit opinion, the withdrawal of the opinion by that court, and the status of the case now.
|
Aug 31, 2018 |
Proposed 199A Regs: An In-Depth Overview
950
David Stewart and Eric Yauch delve into the details of the proposed regulations on the passthrough deduction under section 199A.
|
Aug 17, 2018 |
Treasury-OMB Tax Reg Agreement
943
Jonathan Curry discusses the details of the new agreement between the Treasury Department and the Office of Management and Budget over authority to review tax regulations.
|
Aug 10, 2018 |
State Responses to the TCJA
780
State Tax Notes Chief Correspondent Amy Hamilton examines the impact of federal tax reform on the states and how states are responding legislatively to the Tax Cuts and Jobs Act.
|
Jul 27, 2018 |
Transfer Pricing Under the TCJA
625
David Stewart and Ryan Finley discuss whether the Tax Cuts and Jobs Act will finally end the IRS's poor litigation record in transfer pricing cases.
|
Jul 13, 2018 |
TCJA: 6 Months Later
508
Tax Notes Today Editor in Chief Brett Ferguson discusses where things are with the Tax Cuts and Jobs Act now that it's been six months since the law was enacted.
|
Jun 29, 2018 |
U.S. Supreme Court Overturns Quill
616
Jad Chamseddine talks to David Stewart about the U.S. Supreme Court's decision to overturn Quill in South Dakota v. Wayfair Inc. and the implications of that ruling for state tax collection on remote sales.
|
Jun 26, 2018 |
Tax Challenges of the Digital Economy
|