A discussion of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations.
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An Update on Pillar 1 Amount B
14:38
14:38
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14:38
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 Transfer Pricing Approach Doe…
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Navigating the Corporate Transparency Act
26:09
26:09
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26:09
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 Working FinCEN Finalizes Acc…
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Medtronic, 3M, Abbott Labs, Oh My! Transfer Pricing Update
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38:57
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38:57
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 CUT Method in Round 2 at …
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Taxing Billionaire Borrowing: A New Kind of Wealth Tax?
30:17
30:17
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30:17
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 Debate. Follow us on Tw…
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Tracking the Latest on the House Tax Reform Plan
20:26
20:26
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20:26
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 Claims Senate Republican…
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The Plastic Problem: Using Tax to Protect the Environment
33:03
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33:03
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 the University of Californ…
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Liberty Global and the Economic Substance Doctrine
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15:34
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15:34
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 Moore v. United States F…
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What to Expect in the 2024 Filing Season
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33:14
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 Launches Direct-File Platform…
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Moore 2.0? Analyzing Altria Group Inc. v. United States
21:03
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21:03
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 additional coverage, read th…
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Spotlighting Tax Transparency Around the Globe
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16:36
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_sarfo David Stewart: @TaxSte…
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State Tax Policy Trends to Watch in 2024
31:11
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31:11
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 Court to Block Taxation o…
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2024 U.S. Tax Legislation Forecast
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35:43
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 Look Ahead: If a Tax Pack…
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Year-End Collection: Tax Oddities of 2023
22:13
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22:13
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 on Massachusetts Surtax …
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A Recap of SCOTUS Oral Arguments in Moore v. United States
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30:13
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 Moores Fire Back That Mac…
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The Reporter's Notebook: Stories From Covering the OECD
18:55
18:55
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18:55
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, Commission Official Says Can…
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Taxing Carbon at the Border
14:15
14:15
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14:15
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 Against Developing Countri…
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Cryptoassets and State Taxation
26:51
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26:51
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 Framework to Come Into Force in …
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Taxing the Fast-Fashionistas
18:13
18:13
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18:13
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: @TaxStew Tax Notes: @TaxNote…
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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 2022." Listen to more Ta…
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Navigating New Guidance on the Corporate Alternative Minimum Tax
36:59
36:59
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36:59
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 Principles Financial Firm High…
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IRA Energy Credits, Part 2: Proposed Regs and What’s Next
38:15
38:15
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38:15
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 articles in Tax Notes: Group…
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IRA Energy Credits, Part 1: History and Early Guidance
31:30
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31:30
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 Buybacks U.S. Tax Provisions D…
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The EU's Latest Plan to Simplify Corporate Taxation
17:33
17:33
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17:33
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 Again? Global Development…
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Race-Based Poll Taxes and 20th-Century Discrimination
37:55
37:55
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37:55
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 series: Examining Treasur…
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IRS Key Updates: ERC, EITC, and Government Shutdown Plans
32:02
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32:02
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 Progress IRS Isn’t Shutdown-P…
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Cryptocurrency and the Newly Proposed Tax Rules on Digital Assets
23:07
23:07
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23:07
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 Decentralized Exchanges Considere…
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An Update on the Foreign Tax Credit Rules and IRS Relief
17:51
17:51
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17:51
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." For additional coverage, …
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The Intersection of U.S. Tax Law and Democracy
36:54
36:54
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36:54
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 Law Institute. For more i…
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Checking In With Congress: Fall 2023 Preview
20:43
20:43
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20:43
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 Senate Group OK’d $40B …
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Tax and the Future of Artificial Intelligence
23:24
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23:24
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, Attorney Says Follow us on Twi…
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Pillar 1 Amount B: Disagreements and Divides
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16:40
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 Agreement on Amount B Ta…
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The Employee Retention Credit: Scams and Successes
35:19
35:19
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35:19
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, Werfel Says IRS May Face…
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Inside Bidenomics: Unpacking the President's Tax Priorities
14:59
14:59
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14:59
Tax Notes White House reporter Alexander Rifaat discusses the Biden administration’s economic plan called “Bidenomics” and its effect on tax. For additional coverage, read these articles in Tax Notes: National Economic Council Touts Impact of Biden Tax Incentives Biden Extols the Virtues of ‘Bidenomics’ Treasury Links Construction Surge to CHIPS an…
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Manal Corwin Takes the Helm: Updates on the OECD Tax Reform Plan
35:27
35:27
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35:27
Manal Corwin, the new director of the OECD's Centre for Tax Policy and Administration, discusses her vision for the organization and the latest updates on the inclusive framework and two-pillar project. For additional coverage, read these articles in Tax Notes: Vietnam Proposes Global Minimum Tax Rules to Apply in 2024 BIAC Calls for More Consultat…
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Moore Money, More Tax Problems? Analyzing Moore v. United States
26:43
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26:43
Professor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case Moore v. United States before the Supreme Court, and its implications on the U.S. tax system. For additional coverage, read these articles in Tax Notes: News Analysis: Limiting the Fallout From Moore Supreme Court to Hear Trans…
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The Evolution of International Corporate Taxation
26:31
26:31
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26:31
Marna Ricker, EY’s global vice chair of tax, discusses how international tax advisers and corporate tax clients have handled recent tax reforms and what to expect next. For additional coverage, read these articles in Tax Notes: Extended OECD Digital Tax Ban Will Hurt Canada, Freeland Says Countries Advance Pillar 1 Adoption, Extend Digital Tax Free…
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How Fake News Affects the Tax World
38:05
38:05
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38:05
Professors Kathleen DeLaney Thomas and Erin Scharff discuss fake tax news and the effect it has on public policy. For more, read the professors' article "Fake News and the Tax Law." Follow us on Twitter: Robert Goulder: @RobertGoulder David Stewart: @TaxStew Tax Notes: @TaxNotes *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smit…
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Let's Make a Deal: Examining the U.S.-Chile Tax Treaty
28:02
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28:02
Tax Notes reporters Cady Stanton and Michael Smith discuss the recently passed U.S.-Chile tax treaty and the importance of tax treaties on both a national and international scale. For additional coverage, read these articles in Tax Notes: Chile-U.S. Tax Treaty Gets Senate Approval, Heads to White House Senate Scheduled to Vote on Chile-U.S. Tax Tre…
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House GOP Tax Package: The Kickoff for Congressional Bargaining?
37:00
37:00
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37:00
Steve Rosenthal of the Urban-Brookings Tax Policy Center reviews the GOP tax package approved by the House Ways and Means Committee, specifically the proposed individual and business tax cuts. For additional coverage, read these articles in Tax Notes: House Tax Bill Racing Toward Floor Vote but Has a SALT Problem Ways and Means GOP Votes to Advance…
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Five Years of Wayfair: Continuing Complexity
30:01
30:01
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30:01
Scott Peterson of Avalara discusses the South Dakota v. Wayfair decision, including how companies and states are faring five years later and what could be next with sales tax nexus. For additional coverage, read these articles in Tax Notes: Quad Graphics Urges Supreme Court to Take Up Sales Tax Appeal South Dakota’s Deb Peters Discusses Wayfair Fiv…
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Crisis Averted: Breaking Down the Debt Ceiling Bill
13:14
13:14
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13:14
Tax Notes reporter Alexander Rifaat discusses the tax implications of the recently passed debt ceiling bill and gentleman’s agreement over IRS funding. For additional coverage, read these articles in Tax Notes: Biden Signs Debt Ceiling Bill Into Law Senate Approves Debt Limit Deal, IRS Clawbacks Freedom Caucus Voices Opposition to Debt Ceiling Agre…
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U.S. Economic Update: Inflation, the Deficit, and the Debt Limit
21:59
21:59
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21:59
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. For additional coverage, read these articles in Tax Notes: House Sends Debt Limit Bill, IRS Cuts to Senate Did the Pandemic Help or Hurt the Economy? Follow us on Twitter: Marty Sullivan: @M_SullivanTax …
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We’re Free Filin’? Assessing the IRS’s Direct File Report
31:33
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31:33
Former IRS Commissioner David Kautter, now with RSM, discusses the recently released report on the feasibility of an IRS-run direct file program. For additional coverage, read these articles in Tax Notes: Free Direct-File Pilot Will Launch Next Year, IRS Says Report of Free File Prototype Irks Top Senate Finance Republican Use of Free File Service …
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State’s Victory: An Update on Maryland’s Digital Advertising Tax
13:18
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13:18
Tax Notes reporter Andrea Muse provides an update on the state and federal lawsuits challenging Maryland’s digital advertising tax. Listen to our previous episodes on this: The Fight Over Maryland’s Digital Advertising Tax, Part 1 The Fight Over Maryland’s Digital Advertising Tax, Part 2 For additional coverage, read these articles in Tax Notes: Ma…
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Clarence Thomas’s Luxury Travel and the Gift Tax
29:36
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29:36
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. For additional coverage, read these articles in Tax Notes: Harlan Crow Dodges Wyden Request for Details on Thomas Gifts Wyden May Pursue Harlan Crow’s Tax Records Wyden Asks Harlan C…
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Taxpayer Scores: Farhy Blocks International Reporting Penalties
13:59
13:59
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13:59
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. For additional coverage, read these articles in Tax Notes: In Farhy’s Wake, Taxpayer Advocate Renews Call for Penalty Change Fallout From Farhy on Assessable Penalties Could Be Extensi…
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Emissions Free Trade: EV Tax Credit Sourcing Rules and the EU
32:49
32:49
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32:49
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. For additional coverage, read these articles in Tax Notes: Volkswagen EV Gains Tax Credit Eligibility Treasury Balancing Act on EV Tax Credits Leaves Open Questions Taxw…
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Lies for Likes: Evaluating Social Media Tax Scams
35:28
35:28
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35:28
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. For more, read "Be Wary of Tax Advice on Social Media, IRS Warns," in Tax Notes. In our “Editors’ Corner” segment, Robert van Brederode, the founding partner of Bredero…
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Analyzing the IRS’s Inflation Reduction Act Spending Plan
42:44
42:44
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42:44
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. For additional coverage, read these articles in Tax Notes: Werfel to Address IRS Budget and Filing Season at Senate Hearing Sch…
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Bad Credit: A Look at Switzerland’s Bank Secrecy
30:47
30:47
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30:47
Tax Notes contributing editor Robert Goulder discusses the history of bank secrecy, Credit Suisse’s role in it, and the bank’s recent collapse. For additional coverage, read these articles in Tax Notes: Government Goes After ‘Bank Hopping’ Couple for FBAR Penalties Finance Committee Says Hidden Swiss Bank Accounts Fight Isn't Over UBS May Have Boug…
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