Send us a text 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. For additional coverage, read these articles in Tax Notes : Biden’s International Tax Proposals Missing Many Pieces EU Hopes to Repair Bilateral Relationship With U.S. Biden Win Brings Hope for Progress in Global Tax Talks TaxOps SALT expert Tram Le talks about her recently published piece, “ Simplification Initiativ...
Nov 20, 2020•41 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : Retroactive Tax Hikes Seen as Unlikely Under Biden Administration Elections Viewed as Opportunity for O-Zone Reset Smaller COVID Relief More Likely as Dems Underperform in Election California, Alaska, and Illin...
Nov 13, 2020•25 min
Send us a text 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. Kim Clausing, incoming professor at the University of California, Los Angeles Law School, talks about her upcoming Tax Notes piece, “Five Lessons on Profit Shifting From the US Country by Country Data.” For additional coverage, read these articles in Tax Notes : Reflections on Thomas F. Field: Speaking...
Nov 06, 2020•32 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : BEPS 5 Years Later: Action 1 and the Quest to Tax Di...
Oct 30, 2020•28 min
Send us a text 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. *** Credits Host: David D. Stewart Executi...
Oct 23, 2020•31 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : G-20 Ministers Greenlight New Deadline for OECD Global Tax Accord OECD Now Aiming for Global Corporate Tax Reform Deal by Mid-2021 EU Will Respect New OECD D...
Oct 16, 2020•26 min
Send us a text 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: A Seat at the Tax Hearing Table for Women-Owned Businesses In the segment In the Pages, Tax Notes Executive Editor for Commentary Jasper Smith chats with the 2020 winner of the Christophe...
Oct 08, 2020•28 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : Trump Disputes Reports, Claims He's Paid ‘Millions’ in Income Taxes Trump Tax Revelations Spur Fresh Calls for IRS, Tax Reforms Trump's Seven Springs Property Could Be Subject to SALT Cap Trump Tax Returns Call Consulting Fees Into Quest...
Oct 02, 2020•28 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : Incoming CI Chief Plans New Law Enforcement Network Another Longtime CI Veteran Will Be Next Division Chief Practitioners Say Fort Is Leaving CI Better Than He Found It CI Chief Fort Retiring at End of Septe...
Sep 25, 2020•30 min
Send us a text 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. For more about the intersection of U.S. tax policy and racial wealth inequality, check out our podcast episode, " The Tax Code and Economic Justice in America ." *** Credits Host: David D. Stewart Executive Producers...
Sep 18, 2020•25 min
Send us a text 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. For additional coverage, read Christians's paper, " Really Basic Rules for Writing Good Papers in Law School ." *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Faye McCray Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Gue...
Sep 11, 2020•23 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : GOP Takes Subdued Victory Lap on TCJA at Republican Convention Payroll Tax Deferral for Federal Employees Prompts Criticism Biden Tax Agenda Gets Brief Nods at Democratic Convention Trump on the Hu...
Sep 04, 2020•31 min
Send us a text 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 Host: David D. Stewart Executive Producers: Jasper B. Smith, Faye McCray Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Guest Relations: Nicole White...
Aug 28, 2020•30 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : California Chamber Backs Labor, Payroll Tax Exemption for...
Aug 21, 2020•30 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : Lessons From Virtual Settlement Days Could Help Future Events Work-From-Home Technology Comes With New Privilege Concerns Virtual Settlement Days Will Continue, IRS Says IRS Collection Officials Seeing Settlement Day Benefits IRS Considering Long-Term Benefits ...
Aug 14, 2020•27 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : Ireland’s Reputation Harmed by Apple State Aid Investigation Will the EU Commission Cut Its Losses After the Apple Decision? Crunch Time: What the Apple Decision Means for Global Tax Refor...
Aug 07, 2020•32 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : Don’t Count Out PPP Deductibility, Senate Republicans Say Senate Coronavirus Relief Package Faces Uphill Battle Senate Relief Package Expands PPP, Extends Tax Credits AICPA Calls for PPP Clarity in Next Round of Virus...
Jul 31, 2020•25 min
Send us a text 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. For additional coverage, read Dean's piece in Tax Notes: FATCA, the U.S. Congressional Black Caucus, and the OECD Blacklist In the segment "In the Pages Sneak Peek," Tax Notes Executive Editor for Commentary Jasper B. Smith chats with Lucas de Lima Carvalho...
Jul 24, 2020•44 min
Send us a text Tax Notes reporter Carolina Vargas interviews Tax Notes State contributing editor Roxanne Bland about the emerging trend among some states to tax digital advertising. For additional coverage, read these articles in Tax Notes : D.C. Council Passes Digital Ad Tax in First Budget Vote Digital Advertising Taxes Trigger Foreign Commerce Clause Concerns Maryland Governor Vetoes Digital Ad Tax Bill Another New York Lawmaker Pushes for Digital Ad Tax Digital Advertising Tax Proposals: Rev...
Jul 17, 2020•15 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : COVID-19 Shaped Tax Pros’ Business Through Filing Season No Extension of July 15 Filing Deadline, IRS Announces Work-From-Home Technology Comes With New Privilege Concerns Some Tax Pros Wary of Another Return Filing Extension Preparers Scramble in Pan...
Jul 10, 2020•33 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : Conquering Hong Kong and Dubai: A Conversation With Virginia La Torre Jeker When Sharia and U.S. Tax Law Collide *** Credits Host: David D. Stewart Executive Pro...
Jul 03, 2020•33 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : Seven-Plus Decades of the Federal Income Tax in Sitcoms: An Update Six Decades of the Federal Income Tax in Sitcoms In the segment, “In the Pages Sneak Peek,” Tax Notes Federal Editor in Chief Ariel Greenblum talks with Philip Wolf about his new column...
Jun 26, 2020•34 min
Send us a text 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. For addit...
Jun 19, 2020•49 min
Send us a text 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. Read Steve Small's piece in Tax Notes: Some Dirty Realities About Syndicated Conservation Easements For additional coverage, read these articles in Tax Notes : Partnership Asks for D...
Jun 12, 2020•21 min
Send us a text 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. Read Robert Ramsay's piece in Tax Notes: A Dirty Dozen Myths About Conservation Easements and One Sad Truth For additional coverage, read these articles in Tax Notes : Partnership Asks for Do-Over in Easement Appeal IRS Win in Golf Course Easement Case Overturned S...
Jun 05, 2020•29 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : Supreme Court Weighs Limits, Burdens in Trump Tax Return Cases Judge Suggests Dismissing Trump Tax Returns Subpoena Judge Rejects Democrats’ Delay Request in Trump Tax Return Case Supreme Court Sets Hearing Date i...
May 29, 2020•19 min
Send us a text Tax Notes colleagues David D. Stewart and Stephanie Soong Johnston discuss how tax has influenced snacks, beards, and even legends. For additional coverage, read these articles in Tax Notes : James Bond Producers Offer New Clues on Mexican Incentives From Mexico With Love: How Sony Got Millions in Incentives to Rewrite 007 Film Sony E-Mails Show Plan to Exploit 'Loophole' in Expanded Film Credits In the segment "In the Pages Sneak Peek," Tax Notes State Editor in Chief Jéanne Rauc...
May 22, 2020•25 min
Send us a text 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 additional coverage, read her proposal in Tax Notes : It’s Time for Pillar 3: A Global Excess Profits Tax for COVID-19 and Beyond For more background, read these articles in Tax Notes : OECD Postpones Key Meeting of Global Tax Overhaul Pr...
May 15, 2020•27 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : IRS Provides Distribution Relief for REITs and RICs Substantive QIP Correction Answers Coming in Final Bonus Regs Some Taxpayers Would Rather Just Fix QIP Prospectively Bill Would Give O-Zone Treatment to Small Businesses Hit by Virus Loss Carryback Revival Could Pr...
May 08, 2020•32 min
Send us a text Katie Quinn of McDermott Will & Emery LLP discusses the state tax implications of the COVID-19 pandemic with Tax Notes senior reporter Lauren Loricchio. For additional coverage, read these articles in Tax Notes : Telework Could Trigger Withholding Changes in Some States CARES Act Could Compound 163(j) Issue for Separate Filers State Bills Would Clarify Exemption of Federal Stimulus Checks With Tax Deadlines Extended, States Offer Relief on Fines and Fees CARES Act Interest Lim...
May 01, 2020•13 min
