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Send us a Text Message. Tax Notes contributing editor Marie Sapirie discusses the recent Supreme Court decisions overturning Chevron and defining the statute of limitations period and their potential impact on the future of tax litigation. Listen to our related episodes: Less Is Moore: The Supreme Court's Ruling in Moore v. United States Pending Su…
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Send us a Text Message. Ted Peterson of the University of North Texas Ryan College of Business discusses the SALT deduction cap and its potential paths forward as the 2025 sunset date approaches. Read Peterson's article, "The SALT Cap: Looking Beyond 2025." Listen to our previous episode on the SALT cap, "Recapping States’ SALT Cap Workarounds." Fo…
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Send us a Text Message. Tax Notes chief correspondent Amanda Athanasiou discusses the effectiveness of carbon pricing as a climate change mitigation strategy and possible alternative policies. Read Athanasiou's article, "Keeping the Promise of Carbon Taxes in Perspective." Listen to our previous episode on carbon pricing, "Taxing Carbon at the Bord…
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Send us a Text Message. Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's decision in Moore v. United States and its implications for the future of tax. To hear from the Moores' lawyers, watch the upcoming Taxing Issues webinar here. Listen to our previous Moore episodes: A Recap of SCOTUS Oral Arguments in Moore v. U…
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Send us a Text Message. Tax Notes reporter Sarah Paez discusses the proposed tax plans from the United Kingdom’s political parties before their upcoming July 4 election. For more coverage, read these articles in Tax Notes: Tories, Labour, Lib Dems Make Tax Pitches to SMEs U.K. Labour Vows to Improve EU Trade Terms, No Council Tax Reform Tories Say …
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Send us a Text Message. Nina Olson of the Center for Taxpayer Rights and the Tax Analysts board of directors discusses the challenges in preserving taxpayer rights in light of increasing digitalization by the IRS and tax preparation companies. For more coverage, read these articles in Tax Notes: IRS Seeks to Procure Artificial Intelligence Tools IR…
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Send us a Text Message. Susan Lanham, Amanda Thompson-Abbott, and Tom Norton of Marshall University discuss their research on the earned income tax credit’s effectiveness in alleviating poverty. For more, read Lanham, Thompson-Abbott, and Norton's Tax Notes article, "Assessing the EITC’s Role in Poverty Alleviation." For more coverage, read these a…
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Send us a Text Message. Alysse McLoughlin and Katie Quinn of Jones Walker discuss state tax implications of the Inflation Reduction Act’s clean energy credits. For more episodes on the Inflation Reduction Act energy credits, listen to: IRA Energy Credits, Part 2: Proposed Regs and What’s Next IRA Energy Credits, Part 1: History and Early Guidance F…
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Send us a Text Message. Monte Jackel of Jackel Tax Law discusses partnership taxation rules and the role they play in former President Trump’s ongoing IRS audit. For more, read the article from ProPublica and The New York Times, "IRS Audit of Trump Could Cost Former President More Than $100 Million." For more on Trump's taxes, listen to Trump’s Tax…
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Send us a Text Message. Tax Notes senior legal reporter Nathan Richman discusses the tax implications of the recent financial controversies surrounding Los Angeles Dodgers player Shohei Ohtani and his former translator. For additional coverage, read these articles in Tax Notes: Ohtani’s Ex-Translator Agrees to Plead Guilty to Tax Charge Tax May Sti…
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Send us a Text Message. Libin Zhang and Kristin Hickman discuss the broader implications of Moore v. United States and the challenges to the Chevron doctrine during a live recording from the American Bar Association Section of Taxation May meeting. For related episodes, listen to: What the End of Chevron Deference May Mean for Tax A Recap of SCOTUS…
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Send us a Text Message. Mary Wood of Meadows Collier discusses recent updates on the employee retention credit, from the IRS’s moratorium on new claims to the potential effect of pending legislation. For more episodes on the employee retention credit, listen to: IRS Key Updates: ERC, EITC, and Government Shutdown Plans The Employee Retention Credit…
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Send us a Text Message. Professor Yariv Brauner of the University of Florida Levin College of Law discusses the challenges facing residence-based taxation and his proposal for a new way to tax individuals. For more, read Brauner's article, "Taxing People, Not Residents." In our “Editors’ Corner” segment, Andrey Yushkov, senior policy analyst for th…
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Send us a Text Message. Frank Agostino of Agostino & Associates discusses two pending Supreme Court cases, their potential effects on the Chevron doctrine, and their implications for the tax world. Listen to our latest episode on Moore here: A Recap of SCOTUS Oral Arguments in Moore v. United States For additional coverage, read these articles in T…
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Send us a Text Message. Tax Analysts' chief economist Martin Sullivan discusses the Congressional Budget Office’s latest economic forecast, new insights on the effects of the Tax Cuts and Jobs Act, and what all this means for tax policy. For more, read Sullivan's analysis, "Economists Find Little Growth and Worsening Inequality From TCJA." Follow u…
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Send us a Text Message. Tax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and their reception from the business community. For additional coverage, read Sarfo's article in Tax Notes, "Examining the SEC’s Simpler Carbon Pricing Disclosure Rules." Follow us on Twitter: Nana Ama Sarfo: @…
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Send us a Text Message. William McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner and what it means for the private equity sector. For additional coverage, read these articles in Tax Notes: Tax Pro Questions Tax Court’s Dealer Analysis in YA Global Tax Pros Weigh Impact of YA Global on Fund In…
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Send us a Text Message. Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the roadblocks the Tax Relief for American Families and Workers Act is facing in the Senate. For additional coverage, read these articles in Tax Notes: Crapo’s Tax Deal Offers Were Non-starters for Dems, Wyden Says Finance Republicans Have Problem With Tax …
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Send us a Text Message. Tax Notes chief correspondent Stephanie Soong discusses the latest developments surrounding amount B under pillar 1 of the OECD’s two-pillar corporate tax reform plan. Listen to our last podcast on amount B: Pillar 1 Amount B: Disagreements and Divides For additional coverage, read these articles in Tax Notes: Amount B Trans…
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Send us a Text Message. Christine Green of Steptoe & Johnson PLLC discusses the Corporate Transparency Act and the recent litigation regarding its constitutionality. For additional coverage, read these articles in Tax Notes: U.S. Court Declares Corporate Transparency Act Unconstitutional Yellen: New Beneficial Ownership Reporting Rules Already Work…
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Send us a Text Message. Tax Notes contributing editor Ryan Finley discusses the latest developments in three transfer pricing cases — Medtronic, 3M, and Abbott Labs — and their implications for the future. For additional coverage, read these articles in Tax Notes: Business Groups Urge Eighth Circuit to Overturn Tax Court in 3M Medtronic Budges on C…
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Send us a Text Message. Professors Edward Fox and Zachary Liscow discuss their proposal for a new tax on billionaires that would apply to borrowing against their assets. For more, read Fox and Liscow's article, "No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole," in Tax Notes. For more on wealth taxes, listen to The Wealth Tax…
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Send us a Text Message. Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the key provisions of the Tax Relief for American Families and Workers Act and its potential paths for passage in the Senate. For additional coverage, read these articles in Tax Notes: House Kills SALT Marriage Penalty Bill in Procedural Vote Smith Combats …
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Send us a Text Message. Professor Roberta Mann of the University of Oregon School of Law explains how taxing single-use plastics could help combat their environmental effects. For more, read Mann's article, "Targeting Plastic Pollution with Taxes." Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by th…
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Send us a Text Message. Tax Notes managing legal reporter Andrew Velarde discusses the economic substance doctrine dispute in Liberty Global Inc. v. United States and its potential implications. For previous Moore episodes, listen to the following: A Recap of SCOTUS Oral Arguments in Moore v. United States Moore Money, More Tax Problems? Analyzing …
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Send us a Text Message. Kelly Phillips Erb, known online as Taxgirl, discusses the 2024 filing season’s challenges and considerations in light of the IRS’s post-IRA funding changes and the potential for congressional action on a tax deal. For additional coverage, read these articles in Tax Notes: IRS Hasn’t Been Idle During ERC Moratorium IRS Launc…
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Send us a Text Message. Tax Notes contributing editor Robert Goulder discusses the downward attribution dispute in Altria Group Inc. v. United States and the case’s similarities to Moore. Listen to our Moore episodes: A Recap of SCOTUS Oral Arguments in Moore v. United States Moore Money, More Tax Problems? Analyzing Moore v. United States For addi…
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Send us a Text Message. Tax Notes contributing editor Nana Ama Sarfo discusses global tax transparency efforts, specifically beneficial ownership registries and country-by-country public reporting. For more, read Sarfo's analysis in Tax Notes: New Year, New Expectations for Global Tax Transparency Follow us on Twitter: Nana Ama Sarfo: @nanaama_sarf…
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Send us a Text Message. Stephanie Do of the Council On State Taxation discusses key state tax policy topics that are likely to see action in 2024, including the expiration of Tax Cuts and Jobs Act provisions. For additional coverage, read these articles in Tax Notes: West Virginia Governor Highlights Fiscal 2024 Revenue COST Urges California High C…
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Send us a Text Message. Tax Analysts Chief Operating Officer Jeremy Scott reviews the 2023 developments in U.S. tax legislation and speculates what may lie ahead in 2024. For more on AI and the Big 4, read this Fortune article. For additional coverage, read these articles in Tax Notes: Businesses Paid More Taxes in Fiscal 2022, COST Report Says A L…
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Send us a Text Message. Tax Notes reporters recap some of the strangest stories they encountered in 2023, from a video game that can prepare tax returns to the IRS attempting to seize a 200-year-old Italian cello. For additional coverage, read these articles in Tax Notes: The ‘Gamification’ of Tax Return Preparation Has Arrived Tax Wonk Calls Foul …
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Send us a Text Message. Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's oral arguments in Moore and predicts what's next for the case. For additional coverage, read these articles in Tax Notes: Government May Have Upper Hand in Moore, but Court May Go Narrow Moore Sold Shares in Transition Tax Company for Big Gain M…
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Send us a Text Message. In honor of Tax Notes Talk's 300th episode, Tax Notes chief correspondent Stephanie Soong reviews her tax career and coverage of the OECD over the last decade. For additional coverage, read these articles in Tax Notes: Pillar 1 Treaty Safe Harbor May Fall Short of Goals, Group Says EU Won’t Introduce Pillar 1 Directive, Comm…
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Send us a Text Message. Tax Notes chief correspondent Amanda Athanasiou discusses the growing global popularity of carbon border adjustment mechanisms, the EU’s new regime, and how border adjustments can be used to support carbon pricing and environmental policy. For additional coverage, read these articles in Tax Notes: Official Defends EU CBAM Ag…
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Send us a Text Message. Wally Hellerstein of the University of Georgia Law School discusses the emerging state guidance for taxing cryptoassets. For more on the taxation of cryptoassets, listen to "Cryptocurrency and the Newly Proposed Tax Rules on Digital Assets." For additional coverage, read these articles in Tax Notes: OECD Cryptoasset Framewor…
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Send us a Text Message. Tax Notes contributing editor Nana Ama Sarfo discusses how lawmakers across the globe are looking to taxes to address problems with fast fashion. For additional coverage, read Sarfo's analysis for free in Tax Notes: "The Tax Man Comes for Fast Fashion." Follow us on Twitter: Nana Ama Sarfo: @nanaama_sarfo David Stewart: @Tax…
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Send us a Text Message. Sanessa Griffiths of Skadden, Arps, Slate, Meagher & Flom LLP discusses the lack of diversity in the tax bar and recommends ways to fix it. For more, read Griffiths et al's article, "Diversity in the Tax Bar — Reflections on Lessons Learned and the Path Forward." For the report mentioned in the intro, visit "Goal III Report …
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Send us a Text Message. Mike Resnick of Eversheds Sutherland discusses the effects on taxpayers of the corporate alternative minimum tax and its recently released guidance. For additional coverage, read these articles in Tax Notes: Proposed Regs for Corporate AMT Will Address Partnership Shares Corporate AMT Consolidation Rules Flow From Tax Princi…
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Send us a Text Message. In the second of a two-episode series, Tim Jacobs of Hunton Andrews Kurth continues his discussion of the energy credits enacted in the Inflation Reduction Act and the proposed regulations. Listen to the first part of this series: IRA Energy Credits, Part 1: History and Early Guidance For additional coverage, read these arti…
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Send us a Text Message. In the first of a two-episode series, Tim Jacobs of Hunton Andrews Kurth discusses the energy credits enacted in the Inflation Reduction Act and the major pieces of guidance released so far. Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act: The New Excise Tax on Corporate Stock Buybac…
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Send us a Text Message. Tax Notes reporter Elodie Lamer discusses the Business for Europe: Framework for Income Taxation (BEFIT) initiative, the European Commission’s latest plan to harmonize and streamline certain aspects of corporate taxation. For additional coverage, read these articles in Tax Notes: Analysis: BEFIT for Europe: Must We Do This A…
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Send us a Text Message. Professor Jeremy Bearer-Friend of the George Washington University Law School discusses poll taxes in the 20th century and how they were used to target taxpayers based on race and ethnicity. For more, read Bearer-Friend's article, "Race-Based Tax Weapons." Listen to more Tax Notes Talk episodes from our critical tax theory s…
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Send us a Text Message. Robert Kerr, formerly with the IRS and now with Kerr Consulting, discusses latest developments from the IRS, including the tax agency’s plans for a government shutdown and its handling of the employee retention credit. For additional coverage, read these articles in Tax Notes: Looming Shutdown Threatens to Derail IRS’s Progr…
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Send us a Text Message. Garrett Brodeur, a tax attorney based in Washington, D.C., discusses the recently released proposed regulations for the cryptocurrency industry and their potential effect on digital asset transactions. For additional coverage, read these articles in Tax Notes: Tax Pros Wary of Overly Inclusive Crypto Reporting Regs Decentral…
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Send us a Text Message. Tax Notes reporter Andrew Velarde discusses the latest developments on the final regulations for claiming foreign tax credits, including the IRS’s decision to delay implementation and the tax community’s response. For more on the foreign tax credits, listen to "The Final Foreign Tax Credit Rules: Complaints and Confusion." F…
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Send us a Text Message. Professor Clint Wallace of the University of South Carolina School of Law discusses his argument for using tax policy to reinforce democracy. For more, read Wallace's article, "A Democratic Perspective on Tax Law." Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by Practising L…
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Send us a Text Message. Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword preview what to expect from Congress in tax policy this fall, from a potential end-of-year tax package to IRS funding. For additional coverage, read these articles in Tax Notes: GOP Taxwriters to Air Grievances to OECD Leaders in Europe Once Upon a Time: Bipartisan…
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Send us a Text Message. John McGowan of HubSync discusses artificial intelligence and its role in the tax field. For additional coverage, read these articles in Tax Notes: AI in the DOR: State Tax Departments Ponder Use of Artificial Intelligence IRS Working to Deploy AI Algorithms and Models AI Programs Not Reliable Enough Yet for Tax Work, Attorn…
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Send us a Text Message. Tax Notes contributing editor Ryan Finley provides an overview of amount B from pillar 1 of the OECD’s two-pillar corporate tax reform plan and discusses the fundamental dispute over it. For additional coverage, read these articles in Tax Notes: Analysis: Scoping-Criteria Dispute Overshadows Amount B Progress Analysis: OECD …
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Send us a Text Message. Tom Cullinan, a former IRS official now with Chamberlain Hrdlicka, discusses the basics of the employee retention credit, the recent rise in misleading promotions and fraudulent ERC claims, and the IRS’s response. For additional coverage, read these articles in Tax Notes: Employee Retention Credit a ‘Great Concern’ for IRS, …
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