Send us a text 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. For additional coverage, read these articles in Tax Notes: Civil Liberties Group Sides With Ohio in Offset Provision Lawsuit Ohio Attorney General Seeks Permanent Injunction in Tax Restriction Suit Offset Provision Guidance Could Be Thorny fo...
Jun 18, 2021•31 min
Send us a text 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. *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith Showrunner: Paige Jones Audio Engineer: Jordan Parrish Guest Relations: Christa Goad
Jun 11, 2021•31 min
Send us a text Kevin Brown, an associate with Morrison & Foerster LLP, discusses his proposal for taxing moon-based activity. Read Brown's piece in Tax Notes, " Tax the Moon That the Earth May Prosper: How to Tax Lunar Occupation. " 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? ” *** Credits Host: David D. Stewart Executiv...
Jun 04, 2021•22 min
Send us a text 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 . For additional coverage, read these articles in Tax Notes: Limitations of CIC Services Opinion Are Unclear Lawsuit on Access to Appeals Barred Under CIC Services , DOJ Says Supreme Court’s CIC Services Opinion Clarifies Scope of AIA Professor Highlights Potential Reach of California D...
May 28, 2021•21 min
Send us a text 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. For additional coverage, read these articles in Tax Notes: Amazon May Force the EU Commission to Change Its Approach Amazon and Engie Cast Doubt on State Aid Enforcement Approach Engie Loses €120 Million Tax Fight Against European Commission Luxembourg Gets Resounding Win in Amazon State Aid Decision Amazon Must Repay €250 Mi...
May 21, 2021•22 min
Send us a text 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. For additional coverage, read Goulder's piece in Tax Notes: Treasury’s Pillar 1 Reset: In Praise of Comprehensive Scoping All Roads Lead to Ireland: Pillar 2 and the Path of Least Resistance The BEPS Gambit: Will the OECD Know When to Resign? ** This episode is sponsored by Avalara. For mo...
May 14, 2021•24 min
Send us a text 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. For additional coverage, read these articles in Tax Notes: Yellen Leaves Door Open to Deficit-Financing Biden’s Big Plans Biden’s NII Tax Fix Destined to Be the Bane of Practitioners Republicans Denounce Biden’s Tax Hike Proposals Like-Kind Exchange Proposal Is a Job Killer, Say Pro...
May 07, 2021•36 min
Send us a text 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. For additional coverage, read these articles in Tax Notes: IRS Remote Employees Mull Telework Despite Processing Backlogs IRS Backlogs to Last at Least Until Summer, Taxpayer Advocate Says Found Money and Powerlessness: Tax Pros Share 2021 Ups and Downs Return Filing Extension Receives Widespread Approval IRS Data...
Apr 30, 2021•37 min
Send us a text 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. For additional coverage, read these articles in Tax Notes: IRS Official Outlines Status of EO Examinations IRS Clarifies Reporting of Emergency Grants to College Students Lawmakers Reintroduce Legislation to Expand Charitable Deduction IRS Tackling Coronavirus Guidance for EOs Nonprofits Seek Enhanced Giving Deduct...
Apr 23, 2021•39 min
Send us a text 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. For additional coverage, read these articles in Tax Notes: Wyden Cheers New Treasury Pitch in OECD Global Tax Reform Talks Brady Lambastes Potential Tax Hikes as Invitation for Inversions Treasury Ties Corporate Reforms to Improved U.S. Competitiveness Biden Administration’s ‘SHIELD’ Proposal...
Apr 16, 2021•33 min
Send us a text 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. Read his piece in Tax Notes , " Making the U.N. Tax Committee More Effective for Developing Countries. " Thomas S. Neubig of the of the Council on Economic Policies talks about his recent Tax Notes piece, “ Disparate Racial Impact...
Apr 09, 2021•47 min
Send us a text 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. Check out our related episode " From Henry VIII to James Bond: Weird Tax Facts Throughout History ." ** This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes . This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more informa...
Apr 02, 2021•34 min
Send us a text 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. For additional coverage, read these articles in Tax Notes: EU Digital Levy Won't Be Discriminatory, Vestager Says Economist Says Electricity Tax Cuts Will Help Countries Go Green OECD Agreement Vital to Achieving Tax Fairness, EU Lawmakers Say Nicholas Kuria of Conyers Dill & Pearman talks ab...
Mar 26, 2021•45 min
Send us a text 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. For additional coverage, read these articles in Tax Notes: Return Filing Extension Receives Widespread Approval House Approves Two-Month PPP Extension Preparers Eager for Guidance on Unemployment Exclusion, Credits Biden Signs $1.9 Trillion COVID-19 Relief Bill Into Law House Sends Massive COVID-...
Mar 19, 2021•37 min
Send us a text 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. For additional coverage, read Lind's special report in Tax Notes: " Gender Equality, Taxation, and the COVID-19 Recovery: A Study of Sweden and Denmark ." Alexandre Marcellesi of Gibson, Dunn & Crutcher discusses his upcoming article in Tax Notes on creditor continuity of interest. ** This episode is ...
Mar 12, 2021•22 min
Send us a text 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. For additional coverage, read these articles in Tax Notes: EU Must Consider Removing VAT Exemption for Financial Services Paul Tang Discusses The Future of EU Tax EU Parliament Tax Subcommittee to Focus on New Revenue Sources European Parliament Names Members of Permanent Tax Subcommittee European Parliament Tax Su...
Mar 05, 2021•40 min
Send us a text 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. For additional coverage, read these articles in Tax Notes: IRS Plan for Monthly Child Credit Distribution Lacks Details IRS Has No Plans to Extend 2021 Filing Season Nationwide Calls Grow for Tax Return Filing Deadline Extension House Democrats to Fig...
Feb 26, 2021•29 min
Send us a text 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. ** This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes . *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Janelle Julien Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Guest Relations: Nicole Wilder...
Feb 19, 2021•22 min
Send us a text 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. For additional coverage, read these articles in Tax Notes: Late Start to Filing Season Has More Preparers Wanting Extra Time Tax Pros Debate Later Filing Season Opening — And Closing 2020 Tax Woes Likely to Haunt Practitioners Into Next Year CPAs Tackle COVID Tax Impact on Athletes...
Feb 12, 2021•45 min
Send us a text Morgan Scarboro of MultiState discusses the tax topics state legislatures are likely to tackle this year. For additional coverage, read these articles in Tax Notes: Experts, Activists Weigh In on Proposed Washington State Wealth Tax Connecticut Bill Looks to Prevent Double Taxation of Remote Workers Maryland Bill Would Disallow Retroactive Tax Breaks in CARES Act Kansas House Panel Proposes Marketplace Facilitator Bill Connecticut Rep Proposes Digital Ad Tax on Social Media Compan...
Feb 05, 2021•28 min
Send us a text 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: Wyden Eyes Corporate Tax, Capital Gains Reform as Finance Chair Tax Staffers Highlight Focus on Bipartisanship for 117th Congress Ways an...
Jan 29, 2021•25 min
Send us a text 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. For additional coverage, read the article in Tax Notes: Stakeholders Push for ‘Angel List’ in OECD Minimum Tax Plan U.S. Must Rethink Stance on Global Tax Reform Deal, Harter Says Delivering on Tax Certainty Is Critical to Pillar 1’s Success OECD Navigates Calls for Simplifying Global Tax Reform Plan OECD Opens Global Ta...
Jan 22, 2021•24 min
Send us a text Retired IRS economist Kim Bloomquist discusses his findings of geographic – and perhaps race and class – bias in the tax agency’s selection of audits. For additional coverage, read these articles in Tax Notes: IRS Exams Focus on EITC Claims, Not Poor, Inspector General Says Audit Patterns Not Racially Biased, IRS Chief Tells House Panel Rettig to Tax Pros: Get Clients in the Compliance ‘Zone’ Scott St. Amand of Fisher, Tousey, Leas & Ball talks about his upcoming Tax Notes pie...
Jan 15, 2021•27 min
Send us a text 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. For additional coverage, read these articles in Tax Notes: Study Sheds Light on Inclusivity of OECD Global Tax Negotiations Lower-Income Countries Must Collaborate for Tax Policy Sway A Look Ahead: Hurry Up and Wait for a Global Tax Reform Deal OECD Nails Down Dat...
Jan 08, 2021•46 min
Send us a text 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: A Look Ahead: COVID-19 Relief Likely to Be Yellen’s Legislative Focus Trump Signals He May Not Sign COVID-19 Relief Bill A Look Ahead: Biden Expected to Mend Fences at WTO Congress Passes Year-End Bill With Full PPP Deductibility Progressive Tax Aspirations Thwarted by Split Congress In the...
Jan 01, 2021•22 min
Send us a text 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. For additional coverage, read the article in Tax Notes: Pandemic Spooks Salem's Tourism Tax Revenue This Halloween Ping Pong Tops Colorado’s First Month of Sports Betting Door Swings Both Ways Denying Equitable Remedies to Tax Schemers Nominee Tax Dodging Scheme Backfired Mexic...
Dec 24, 2020•21 min
Send us a text 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. For additional coverage, read the article in Tax Notes " Walking a Unique Path: A Conversation With Miller & Chevalier’s Loren Ponds ." This interview published on the Miller & Chevalier podcast tax break . In the segment In the Pages, Tax Notes Federal Editor in Chief Ariel...
Dec 18, 2020•27 min
Send us a text 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. For additional coverage, read these articles in Tax Notes : Tax Court Hopes More Practitioners Will Use Remote Trials Learning Curves, Adaptation Predicted for Remote Tax Court Trial Coronavirus Measures Will Leave Tax Court More Accessible Tax Court Institutes Remote Hearings, E-Access to Court Docs Tax Court...
Dec 11, 2020•50 min
Send us a text 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 : U.S. Tax Court’s Coca-Cola Ruling: Early Sign of a New Approach? Tax Court Sides With IRS in Coca-Cola Transfer Pricing Case IRS, Coca-Cola Continue Fight Over Transfer Pricing Analysis Coca-Cola's Tax Court Petition Disputes the IRS's Transfer Pricing Adjustments Economist A...
Dec 04, 2020•21 min
Send us a text 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. ** This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes . This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax . This episode is sponsored by the Graduate Tax Program at Loyola Law School. For more inf...
Nov 25, 2020•26 min
