Send us a text Will Morris, former chair of the tax committee at Business at OECD, reflects on his nearly decadelong tenure and experiences leading the business community through OECD global corporate tax reform projects. Read Soong's profile on Morris: Changing of the Guard: Ex-BIAC Tax Chair Reflects on Tenure Follow us on X: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com ...
Jan 14, 2022•46 min
Send us a text In honor of Tax Notes Talk ’s 200th episode, we review some of our favorite interviews and discussions from the last 100 episodes. In our “In the Pages” segment, Andrew Hughes, a Brussels-based economist who specializes in transfer pricing, valuation, and risk management, chats about his Tax Notes series on transfer pricing. Listen to our 100th episode: Tax Notes Goes To Court (Again) Find out the answer to the tax trivia question by listening to The Category Is Tax Trivia . Liste...
Jan 07, 2022•35 min
Send us a text Tax Analysts Chief Content Officer Jeremy Scott reviews the 2021 developments in U.S. tax legislation and speculates what lies ahead in 2022. For additional coverage, read these articles in Tax Notes: Schumer Vows Build Back Better Vote as Manchin, Dems Squabble Build Back Better Act Will Drag on Into New Year Child Credit Deadline Adds Pressure to Reconciliation Efforts Uncertainty Mars Future of Advance Child Credit Administration Republican Senators Eye Legislative Fix for Cryp...
Dec 31, 2021•31 min
Send us a text Tax Notes reporters recap some of the unusual tax stories they covered in 2021, from an international basketball player’s tax troubles to a court fight in India over a Michael Jackson concert tax. Listen to the following related podcast episodes: Year-End Collection: Tax Oddities of 2020 Year-End Collection: Tax Oddities of 2019 Year-End Collection, Volume 2: Tax Oddities Year-End Collection, Volume 1: Tax Oddities For additional coverage, read these news articles in Tax Notes: Te...
Dec 24, 2021•34 min
Send us a text Benjamin Alarie with Blue J Legal discusses how technology is influencing and changing the tax field and the future of tax jobs. For the related episode mentioned in the intro, listen to Teaching Tomorrow’s Tax Pros . For additional coverage, read these articles in Tax Notes: Business of Tax: AI Brings Uncertainty and Opportunity to Tax Practice Business of Tax: The Emergence of the High-Tech Accountant Business of Tax: Why Aren’t Accounting Firms Hiring Accountants? Follow us on ...
Dec 17, 2021•42 min
Send us a text Adam Feinberg with Miller & Chevalier discusses air travel taxation, how it affects passengers, and the biggest issues for airlines. In our “In the Pages” segment, Timothy Noonan, partner with Hodgson Russ, chats about his recent Tax Notes piece, " The Nuts and Bolts of New York’s 548-Day Rule, Revisited ." For additional coverage, read these articles in Tax Notes: Wisconsin Justices Affirm Denial of Property Tax Break for Airlines Georgia Moves to End Jet Fuel Tax Break After...
Dec 10, 2021•27 min
Send us a text Carl Davis of the Institute on Taxation and Economic Policy discusses the biggest trends in state tax policy this year and those likely next year, including the implications of the Build Back Better Act. For additional coverage, read these articles in Tax Notes: Arkansas Taxwriters Float Plan to Cut Income Taxes Maryland AG: Digital Ad Tax Is Not a Penalty for TIA Purposes New Mexico Governor Proposes Sales Tax Cut Georgia House Panel Advances IRC Conformity Bill Texas, Washington...
Dec 03, 2021•42 min
Send us a text Mike Kowis, author of American Tax Trivia: The Ultimate Quiz on U.S. Taxation , challenges the Tax Notes Talk team to a game of tax trivia and discusses his new book. In a special “In the Pages” segment, Tax Notes International columnist Peter Mason chats about his new book, Building Better Taxes . Listen to related episodes: Stranger Than Fiction: Lessons From Odd Tax Facts of Yore From Henry VIII to James Bond: Weird Tax Facts Throughout History Follow us on Twitter: Robert Goul...
Nov 24, 2021•51 min
Send us a text In the second of a two-episode series, Professor Richard D. Pomp of the University of Connecticut School of Law discusses his views on the federal lawsuit challenging Maryland’s digital advertising tax. Listen to the first episode in the series: The Fight Over Maryland’s Digital Advertising Tax, Part 1 For additional coverage, read these articles in Tax Notes: Practitioner Slams Maryland’s New Digital Advertising Tax Maryland AG Argues for Dismissal of Verizon, Comcast Digital Ad ...
Nov 19, 2021•28 min
Send us a text In the first of a two-episode series, Professor Young Ran (Christine) Kim of the University of Utah College of Law discusses her views on the federal lawsuit challenging Maryland’s digital advertising tax. Listen to our last episode on the digital advertising taxes: Digital Advertising Taxes and the States For additional coverage, read these articles in Tax Notes: Practitioner Slams Maryland’s New Digital Advertising Tax Maryland AG Argues for Dismissal of Verizon, Comcast Digital...
Nov 12, 2021•26 min
Send us a text Professor Goldburn P. Maynard Jr. of the Indiana University Kelley School of Business discusses the U.S. tax code’s effect on wealth inequality and how race has shaped the distribution of wealth. Listen to more Tax Notes Talk episodes from our critical tax theory series: Feminism and the Tax Code Taxes and the LGBTQ Community Addressing Racial Inequity in State and Local Tax Policy The Tax Code and Economic Justice in America How Racial Diversity Shaped U.S. International Tax Poli...
Nov 05, 2021•43 min
Send us a text National Taxpayer Advocate Erin Collins discusses the effect of the COVID-19 pandemic on taxpayers, recent IRS program changes, and what’s to come from the annual Taxpayer Advocate Service report to Congress. In our “In the Pages” segment, David Hasen, a professor at the University of Florida Levin College of Law, chats about his recent Tax Notes piece, " Three Cheers for Proposed Changes to Partnership Debt Basis Allocation Rules ." For additional coverage, read these articles in...
Oct 29, 2021•51 min
Send us a text Professor Jacob Goldin of Stanford Law School discusses proposed changes to the advance child tax credit in draft legislation recently released by House Democrats. Listen to our last episode on the advance child tax credit: The Advance Child Tax Credit: What Lies Ahead For additional coverage, read these articles in Tax Notes: Child Tax Credit Targeted as Dems Clip Budget Bill Biden Would Consider Lower Child Credit Income Phaseout Expats Protest Exclusion From Expanded Child Tax ...
Oct 22, 2021•31 min
Send us a text Tax Notes chief correspondent Stephanie Soong Johnston recaps the final agreement on the OECD’s two-pillar corporate tax reform plan approved in October by 136 countries of the inclusive framework. Listen to more podcast episodes on the OECD's tax reform plan: The Beginning of the End? An Update on the OECD Tax Reform Plan New Year, New Tax Rules? An OECD Tax Reform Project Update Delays Ahead: An Update on the OECD’s Global Corporate Tax Reform A New Tax World Order: Coming Soon?...
Oct 15, 2021•31 min
Send us a text Tax Notes reporter Sarah Paez discusses the EU tax haven blacklist and the potential impact of the recently released Pandora Papers. Read Sarah's article on the EU blacklist here: EU Tax Haven Blacklist Hamstrung by Politics, Critics Say For additional coverage, read these articles in Tax Notes: MEPs Demand Action Against Tax Avoidance After Pandora Papers Pandora Papers Leak Details Widespread Use of Offshore Entities Turkey Evades EU Tax Haven Blacklist Once Again EU Code of Con...
Oct 08, 2021•19 min
Send us a text Tax Notes Capitol Hill reporters Doug Sword and Frederic Lee return to discuss the latest tax developments with the record-breaking infrastructure and reconciliation legislation advancing in Congress. Listen to the last Tax Notes Talk episode about Congress: Keeping Up With Congress: Fall 2021 Preview For additional coverage, read these articles in Tax Notes: ‘We Need to Get a Number,’ Neal Says of Reconciliation Stalemate Neal Continues Push for Action on Retirement Issues Democr...
Oct 01, 2021•34 min
Send us a text Professors Bridget J. Crawford of the Pace University School of Law and Anthony C. Infanti of the University of Pittsburgh School of Law discuss viewing the U.S. tax code through a feminist lens. Listen to more Tax Notes Talk episodes from our critical tax theory series: Taxes and the LGBTQ Community Addressing Racial Inequity in State and Local Tax Policy The Tax Code and Economic Justice in America How Racial Diversity Shaped U.S. International Tax Policy ** This episode is spon...
Sep 24, 2021•37 min
Send us a text Jordan Bass of the firm Taxing Cryptocurrency discusses the proposed cryptocurrency tax changes that Congress is considering, and how they could affect taxpayers and the digital asset industry. For additional coverage, read these articles in Tax Notes: House Democrats Propose Dramatic Changes to Wash Sale Rule Potential Breadth of Crypto Rules Worries Industry News Analysis: A Scorecard for Reconciliation, Round 2 Ramp Up Crypto Reporting Now, Say Tax Pros Practitioner Suggests An...
Sep 17, 2021•37 min
Send us a text Mark Strimber of RSM US LLP provides an overview of the global minimum tax rule featured in the OECD/G-20’s two-pillar project and discusses the effect it could have on various tax regimes. Listen to the episode with Tax Notes chief correspondent Stephanie Soong Johnston here: The Beginning of the End? An Update on the OECD Tax Reform Plan For additional coverage, read these articles in Tax Notes: U.S. Must Be Bold in Global Minimum Tax Effort, Treasury Says Yellen Touts OECD Tax ...
Sep 10, 2021•32 min
Send us a text Nikki Dobay, a partner with Eversheds Sutherland’s tax practice group, discusses the SALT cap workarounds for passthrough entities that many states have adopted, and possible coming developments for those policies. For additional coverage, read these articles in Tax Notes: Illinois Governor Signs Passthrough SALT Cap Workaround Less Expensive SALT Cap Rollbacks Still Mostly Benefit Wealthy New York Issues Guidance on SALT Cap Workaround Surge of SALT Workarounds Could Pose Complic...
Sep 03, 2021•38 min
Send us a text Tax Notes Capitol Hill reporters Doug Sword and Frederic Lee examine the record-breaking budget and infrastructure legislation advancing on Capitol Hill and preview potential tax policy proposals coming this fall. For additional coverage, read these articles in Tax Notes: Will Dems Pay Full Freight on $3.5 Trillion Reconciliation Bill? International Tax Draft Offers New Details, but Major Gaps Remain House Passes Budget Bill; Flurry of Markups to Follow Democrats Promise, GOP Fume...
Aug 27, 2021•18 min
Send us a text Tax Notes legal reporter Ryan Finley discusses the latest updates in recent transfer pricing cases, including Coca-Cola and Medtronic , and reviews the upcoming Amgen case. The Coca-Cola episode can be listened to here: Coca-Cola Transfer Pricing Challenge Fizzles For additional coverage, read these articles in Tax Notes: Amgen Disputes $3.6 Billion Deficiency in Transfer Pricing Case Medtronic Doubles Down on Its Use of CUT Method in New Trial Tax Court Sides With IRS in Coca-Col...
Aug 20, 2021•26 min
Send us a text In the second of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews Shuting Pomerleau, a climate policy analyst at the Niskanen Center, about her views on a carbon tax. The first episode in the series can be listened to here: The Case Against a Carbon Tax For additional coverage, read these articles in Tax Notes: Israel to Introduce Carbon Tax EU to Delay CBAM, ETS Own Resources Proposals G-20 Finance Ministers Call for More Carbon Pricing Coordination Ne...
Aug 13, 2021•30 min
Send us a text In the first of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews David Kreutzer, an economist at the Institute for Energy Research, about his views on a carbon tax. For additional coverage, read these articles in Tax Notes: Israel to Introduce Carbon Tax EU to Delay CBAM, ETS Own Resources Proposals G-20 Finance Ministers Call for More Carbon Pricing Coordination New U.S. Position on Climate Change Doesn't Portend Carbon Tax Can a Tax Save the Planet? I...
Aug 06, 2021•29 min
Send us a text Tax Notes reporters Amanda Athanasiou and Lauren Loricchio share what they learned reporting on their recent piece, “ How the Pandemic Upended Life and Work for Women in Tax ,” and their personal experiences. For additional coverage, read Athanasiou's article in Tax Notes: Why Women Are Still Leaving Tax, and What to Do About It *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Paige Jones Showrunner and Audio Engineer: Jordan Parrish Guest Relations: Christ...
Jul 30, 2021•14 min
Send us a text Tax Notes chief correspondent Stephanie Soong Johnston recaps the historic agreement reached by the majority of the OECD's inclusive framework countries on its two-pillar corporate tax reform proposal. For additional coverage, read these articles in Tax Notes: OECD Tax Chief Outlines Next Steps for Global Tax Reform Deal Ireland to Start Consultation on Global Tax Reform Deal Soon EU Digital Levy Delay Is Welcome News, OECD Deputy Chief Says Amount A Plan Is a Formulary Approach T...
Jul 23, 2021•23 min
Send us a text Andrew Dana, a partner with Parker Poe Adams & Bernstein LLP, discusses the Supreme Court case NCAA v. Alston ; name, image, and likeness rights; and how both could affect taxation of college athletes. *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Paige Jones Showrunner and Audio Engineer: Jordan Parrish Guest Relations: Christa Goad...
Jul 16, 2021•29 min
Send us a text Liz Armbruester, Avalara's senior vice president of global compliance, discusses the recent EU VAT e-commerce reforms and their impact on businesses and consumers worldwide. For additional coverage, read these articles in Tax Notes: EU Assures No Further Postponement of VAT E-Commerce Rules European Commission Clarifies Scope of New VAT E-Commerce Rules European Commission Proposes Delaying E-Commerce VAT Rules EU Fleshes Out Anti-Fraud Measures for New VAT Regime In our “In the P...
Jul 09, 2021•39 min
Send us a text Omeed Firouzi with Philadelphia Legal Assistance discusses the upcoming advance child tax credit payments and the related potential challenges for taxpayers and practitioners. For additional coverage, read these news articles and analyses in Tax Notes: What to Know About the New and Upcoming Child Tax Credit Portals Advance Child Credit Payment Denials Must Be Reviewed, ABA Says IRS Planning Outreach Blitz for Nonfilers Eligible for Advance CTC Practitioners Cast Wary Eye on Perio...
Jul 02, 2021•26 min
Send us a text Rajat Bansal, a departing member of the U.N. Committee on Experts on International Cooperation in Tax Matters, recaps the group’s milestones over the last four years and describes what challenges lie ahead. For additional coverage, read these articles in Tax Notes: The Evolution of the U.N. Tax Model — Software Payments as Royalties U.N. Tax Committee Notes Support for Revising Royalty Definition U.N. Releases New Transfer Pricing Manual for Developing Countries U.N. Tax Committee...
Jun 25, 2021•31 min
