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Grace Perez-Navarro discusses her long career at the OECD Centre for Tax Policy and Administration and what’s next after her retirement. For additional coverage, read these articles in Tax Notes: Analysis: The OECD’s Push for Women Leaders in Tax Transparency Analysis: Grace Perez-Navarro — A Champion of Transparency and Inclusion Follow us on Twit…

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. For additional coverage, read these articles in Tax Notes: White House Budget Plan Targets Wealthy With Tax Increases Treasury Green Book Shows Few Majo…

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. For additional coverage, read these articles in Tax Notes: Pillar 1 Tax Convention Talks Hitting Roadblocks, Le Maire Says Analysis: DSTs, Destabilization, and the Rocky Road to …

Tony Santiago of TaxSearch Inc. discusses how the tax profession is changing and offers advice on developing future tax leaders. For additional coverage, read Santiago's articles in Tax Notes: Addressing the Upcoming Tax Leadership Shortfall Prepare for the Biggest Tax Leadership Turnover Ever How an EY Split-Off Could Affect the U.S. Tax Professio…

Tax Notes contributing editor Ryan Finley discusses the IRS’s major win in 3M and how it may affect other transfer pricing cases. Listen to related episodes: Transfer Pricing Litigation Update II Transfer Pricing Litigation Update Coca-Cola Transfer Pricing Challenge Fizzles For additional coverage, read these articles in Tax Notes: Analysis: 3M an…

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. For additional coverage, read these articles in Tax Notes: IRS Starts Showing Tax Fraud Fruits of Pandemic Investigations First Update to IRS’s Bank Secrecy Act Data Anal…

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. For additional coverage, read these articles in Tax Notes: Yellen Insists New Tax Credits Will Reduce Inequality Jury Is Still Out on Treasury Equity Plan Listen to more Tax Notes Talk ep…

Tax Notes reporters Sarah Paez and Kiarra Strocko discuss what they found in an exploration of the OECD-supported mediation process for multinational corporations. For more, read Paez and Strocko's article in Tax Notes, "OECD Corporate Mediation Lacks Teeth on Tax Matters, Critics Say." In our “Editors’ Corner” segment, Abraham Leitner, a director …

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. For additional coverage, read these articles in Tax Notes: Perspective: The Orgy of Nontaxation Biden Criticizes Republican Plans to Abolish IR…

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. For more, read Kemker's article "'Cracking Open' the Tax Casebook: Genre, Ideological Closure, and the Earned Income Tax Credit." Follow us on Twitter: Caitlin Mullaney: @MullaneyWrites D…

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. To see the collection of presidential tax returns, visit taxnotes.com/tax-history-project. For additional coverage, read these articles in Tax N…

Tax Analysts Chief Content Officer Jeremy Scott reviews the 2022 developments in U.S. tax legislation and speculates about what may lie ahead. For additional coverage, read these articles in Tax Notes: Nearly 6,000 Pages of Trump Returns Released, but Not IRS Files EV Credit Guidance Buys Time for Automakers on Battery Rules Initial Guidance Limits…

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. For additional coverage, read these articles in Tax Notes: Louisiana Adopts Rules on Passthrough Entity Tax, NOLs Colorado Offers Millions in Incentives for Semiconduct…

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. For additional coverage, read these articles in Tax Notes: Tax Crime Roundup: Reality TV Stars Face Real Prison Colorado Now Accepts Cryptocurrency for Tax Payments HMRC …

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. Listen to the other two episodes in the series: The TCJA Five Years Later: State Tax Issues The TCJA Five Years Later: Federal Tax I…

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. Listen to the first episode in the series here: The TCJA Five Years Later: State Tax Issues For additional coverage, read these articles in Tax Notes:…

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. For additional coverage, read these articles in Tax Notes: Consistent Guidance on SALT Cap Workarounds Needed, Panel Says California Governor Signs S…

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: Implementation Issues: An OECD Tax Reform Project Update The End Is Ni…

Stephanie Hunter McMahon of the University of Cincinnati College of Law discusses why labor performed by incarcerated workers should be subject to tax. For more, read Hunter McMahon's article in Tax Notes, "Prison Work Is Taxing and Should Be Taxed." Follow us on Twitter: Joe Thorndike: @jthorndike David Stewart: @TaxStew Tax Notes: @TaxNotes ** Th…

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. Listen to the first episode in this series, "Should We Have a Robot Tax? Part 2." For more on Orly, read "A Conversation With Orly Mazur: Taking on Tax and Tech." Fol…

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. For more, read Abbott and Bogenschneider's article, "Should Robots Pay Taxes? Tax Policy in the Age of Automation." In our “Editors’ Corner” segment, Elizabeth Stevens, a me…

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. For additional coverage, read these articles in Tax Notes: TIGTA Tees Up Hot-Button Issues for Review in 2023 Leaderless IRS Threatens Credibility Cr…

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. Listen to our episode with Judge Foley, "Talking With the Tax Court Chief Judge: A Year of Change." For additional coverage, read these articles in Tax Note…

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. We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey. Follow us on Twitter: Gulnar Zam…

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. For additional coverage, read these articles in Tax Notes: Cutting Taxes Is ‘the Right Thing to Do,’ Truss Says Kwarteng Forced Into ‘Screeching U-Turn’ on Income Tax Rates Kwarteng to Bring Forward Medium…

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. Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act: U.S. Tax Provisions Driving the Fight Against Climate Change $80 Bi…

Tax Notes contributing editor Ryan Finley discusses the latest updates in recent transfer pricing cases Eaton and Medtronic II. Listen to related episodes: Transfer Pricing Litigation Update Coca-Cola Transfer Pricing Challenge Fizzles For additional coverage, read these articles in Tax Notes: Analysis: Medtronic and the Role of Unspecified Transfe…

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. Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act: $80 Billion in New Funding: What’s Next for the IRS? Analyzing the Corporate Alternative Minimum Tax …

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: Backlog Thwarted IRS’s ‘Well-Planned’ IT Modernization Strategy IRS Urged to Budget for Transparency Yellen to Promote New Tax …

Caroline Rule of Kostelanetz & Fink LLP discusses the post-Roe tax complications for employers covering abortion-related interstate travel expenses. For more, read Rule's article, "Tax Implications of Dobbs for Interstate Travel Expenses to Obtain Abortions," in Tax Notes. We want to hear from you, our listeners! To fill out a short, two-minute sur…

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. For more, read Bearer-Friend's article, "Colorblind Tax Enforcement." We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey. Listen to…

Reuven Avi-Yonah of the University of Michigan Law School discusses the new corporate alternative minimum tax and how it intersects with international taxation. For additional coverage, read these articles in Tax Notes: Inflation Reduction Act Raises Pillar 2 Hopes and Concerns Hard Part Begins for IRS and Treasury as Biden Signs Reconciliation Bil…

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. For additional coverage, read these articles in Tax Notes: House Democrats Tee Up Tax Bill Debate and Nix GOP Amendments Critics Recall BURP in Debate Over Corporate Minimum Tax Democra…

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. For additional coverage, read these articles in Tax Notes: Sinema Wants Carried Interest Out of Reconciliation, Reports Say Clawbacks Will Pr…

Martin A. Sullivan, Tax Analysts’ chief economist, revisits the United States’ economic path to inflation and discusses mitigation efforts for a possible recession. For more inflation coverage on the podcast, listen to Inflation, Tax, and the COVID-19 Economy. For additional coverage, read these articles in Tax Notes: Grassley Follows Up With Secon…

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. Listen to more podcast episodes on the OECD's tax reform plan: The End Is Nigh: An Update on the OECD Tax Reform Plan The Beginning of the End? An Update on the OECD T…

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. For additional coverage, read these articles in Tax Notes: House and Senate Taxwriters to Quiz Rettig in Private Meetings Rettig Requests TIGTA Investigation of Comey, M…

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: IRS Releases New Environmental Taxes Form as Superfund Kicks In IRS Issues Rules on Requesting Superf…

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. For more information about the Tax Analysts Public Service Fellowship, visit taxnotes.com/fellowship. Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes *…

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: The Advance Child Tax Credit: Changes Coming? The Advance Child Tax Credit: What Lies Ahead For additional coverage, read these articles in Tax…

Marie-France Dompierre of Davies Ward Phillips & Vineberg discusses how Canada taxes professional athletes who aren’t Canadian residents. For more, read Dompierre's article, "An ‘Expensive’ Trade? Taxation of Nonresident Professional Athletes Playing in Canada," in Tax Notes. For more episodes on taxes and sports, listen to: The NCAA vs. Taxation: …

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 additional coverage, read these articles in Tax Notes: Yellen Nixes Foreign Tax Credit Reg Delay, Defends OECD Talks Treasury Offers More Details on FTC Roy…

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 additional coverage, read these articles in Tax Notes: DSTs ‘Back on Table’ if U.S. Doesn’t Adopt Pillar 1, MEPs Say EU Stays Focused on Pillar 2 Despite Pillar 1 Delays Pressu…

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 additional coverage, read these articles in Tax Notes: Federal Judge Dismisses Taxpayers' Suit Over Disney District Bill Florida Taxpayers Sue Over Disney Tax District Dissolu…

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. For additional coverage, read these articles in Tax Notes: TurboTax Settlement May Open the Door to Huge Tax Break Intuit, States Enter Settlement Over ‘Free File’ Scandal GAO: Tax…

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 additional coverage, read these articles in Tax Notes: EU Commission Proposes Thorough Examinations of Golden Visas EU Commiss…

Timothy Noonan of Hodgson Russ LLP discusses how some states tax remote employees and the effect of temporary pandemic tax changes. For additional coverage, read these articles in Tax Notes: Bill Seeks to Shield Teleworkers From St. Louis's Earnings Tax Analysis: The Pandemic’s Tax Fallout Continues Remote Work Complicates Employer Tax Compliance, …

Beth Viola and Nicole Elliott of Holland & Knight discuss the latest clean energy tax proposals and the likelihood of their passage in Congress. For additional coverage, read these articles in Tax Notes: Bipartisan Energy Bill May Focus on Carbon Capture Credits Analysis: Low-Carbon Hydrogen Credits Break Through Green Tax Credits Spotlighted in St…

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: Ukraine Issues Guidance on Corporate Tax Benefits Argentina Proposes Tax on Profits of Firms Benefiting From War ICRICT Calls on G-20 to Establish Global Asset Regi…

IRS Commissioner Charles Rettig discusses the current state of the tax agency, including the paper return backlog, technology improvements, and hiring updates. Listen to the entire interview here: The State of the IRS with Commissioner Charles Rettig For additional coverage, read these articles in Tax Notes: Rettig Warns Against New Info Reporting …