Send us a text 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 Democrats Play Whack-a-Mole as GOP Rages Against IRS Funding Partnership Rules Likely at Root of Corporate Minimum Tax Fight Biden and Democra...
Aug 12, 2022•30 min
Send us a text 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 Prevent Companies From Exporting CHIPS Benefits Ex-Treasury Secretaries Support Inflation Reduction Act Democrats Hit Back at Criticism o...
Aug 05, 2022•28 min
Send us a text 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 Second Inflation-Indexing Package North Carolina Republicans' Budget Preserves Income Tax Cuts California Budget Deal Includes Billions in ...
Jul 29, 2022•31 min
Send us a text 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 Tax Reform Plan New Year, New Tax Rules? An OECD Tax Reform Project Update For additional coverage, read these articles in Tax Notes: U....
Jul 22, 2022•26 min
Send us a text 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, McCabe Audits Former IRS Officials Skeptical of Foul Play in Comey, McCabe Audits We want to hear from you, our listeners! To fill out a...
Jul 15, 2022•22 min
Send us a text 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 Superfund Substance List Changes IRS Releases Rates for Superfund Chemical Excise Tax IRS Issues Lengthy List of Substances to Face Superfund...
Jul 08, 2022•31 min
Send us a text 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 ** This episode is sponsored by SafeSend. For more information, visit safesend.com . *** Credits Host: David D. Stewart Executive Produ...
Jul 01, 2022•29 min
Send us a text 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 Notes: Analysis: Resolving the Child Tax Credit Conundrum Boosted Child Credit Helped More Parents Feel Financially Secure GAO Suggest...
Jun 24, 2022•22 min
Send us a text 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: How Colleges Are Caught in the Middle Taxing College Athletes After NCAA v. Alston Follow us on Twitter: Stephanie Soong Johnsto...
Jun 17, 2022•28 min
Send us a text 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 Royalty Withholding Carveout Valuation Allowances Soften FTC Regs' Blow for Some Taxpayers FTC Analysis Worries Persist in Regs, USCIB...
Jun 10, 2022•43 min
Send us a text 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 Pressure Mounts for EU Ministers on Pillar 2 Agreement EU Lawmakers Back Climate Plans but Challenges Remain Follow us on Twitter: David Stew...
Jun 03, 2022•33 min
Send us a text 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 Dissolution Florida Governor Signs Bill to End Disney's Special Tax District Florida Bill to Eliminate Disney’s Special Tax District Goes to G...
May 27, 2022•14 min
Send us a text 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: Taxpayer Use of Free File Waned After Intuit’s Exit Intuit’s Ad Campaign for ‘Free’ Tax Software Draws FTC Ire Intuit to Exit Free File Al...
May 20, 2022•21 min
Send us a text 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 Commission Steps Up Legal Fight Over Maltese Golden Passports EU Commission Wants to Revoke Golden Passports of Putin Allies EU Considers Stre...
May 13, 2022•19 min
Send us a text 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, Pressures States to Revise Rules New York Remote Work Rules Clash With COVID-19 Realities, Experts Say In our “In the Pages” segment, D...
May 06, 2022•41 min
Send us a text 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 State of the Union Follow us on Twitter: Marie Sapirie: @mariesapirie David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is...
Apr 29, 2022•23 min
Send us a text 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 Registry NGOs Highlight Effectiveness of Taxing Russian Energy Bipartisan Bill Targets Foreign Tax Credits in Russia Ukraine Considering Ta...
Apr 22, 2022•35 min
Send us a text 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 Rules Without Funding New Tax Credits Blamed for Huge Number of 2021 Filing Errors New Hiring Authority Paying Off for IRS, Rettig Says...
Apr 15, 2022•44 min
Send us a text Rohit Kumar of PwC discusses the Biden administration’s fiscal 2023 budget, explaining the new proposals and how the budget is different than the Build Back Better Act. For additional coverage, read these articles in Tax Notes: Tax Pros Eye Biden’s Estate Tax Plans, Shrug Off Billionaire’s Tax White House Seeks Double-Digit Increase in IRS Funding Plans for Taxing the Wealthy and Corporations Grow Larger Treasury Green Book Reveals Major Changes in Tax Goals In our “In the Pages” ...
Apr 08, 2022•36 min
Send us a text Tax Notes reporters Jonathan Curry and Caitlin Mullaney set the record straight on 10 common tax myths. For more coverage, read Mullaney's article in Tax Notes , " #TaxTok Answers the Request for Easy-to-Understand Tax Info ." Follow us on Twitter: Jonathan Curry: @jtcurry005 Caitlin Mullaney: @MullaneyWrites David Stewart: @TaxStew Tax Notes: @TaxNotes For more about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students . ** This episode is sponso...
Apr 01, 2022•18 min
Send us a text Marlene Nembhard Parker and Fabrizia Lapecorella discuss their partnership as the first co-chairs of the OECD inclusive framework on base erosion and profit shifting and speculate on the future of women leading international tax. For additional coverage, read these articles in Tax Notes: OECD's BEPS Inclusive Framework Appoints New Co-Chair OECD Tax Standard-Setting Body Appoints New Chair Follow us on Twitter: Stephanie Soong Johnston: @SoongJohnston David Stewart: @TaxStew Tax N...
Mar 25, 2022•36 min
Send us a text Tax Notes reporter Andrew Velarde discusses the tax structure dispute in Whirlpool v. Commissioner and the case’s future implications for multinational companies. For additional coverage, read these articles in Tax Notes: No Full Court Rehearing for Whirlpool, Sixth Circuit Says Whirlpool Agitated Over Attempt to Brand It a Tax Cheat Parts Manufacturer Sees Daylight Between Itself and Whirlpool DOJ Urges Circuit to Reject Whirlpool’s Call for Rehearing Groups Line Up to Warn Circu...
Mar 18, 2022•22 min
Send us a text Professor Richard Schmalbeck of Duke University Law School discusses college sports and taxation, including the potential effect of compensation for coaches and athletes on colleges’ tax-exempt status. For more, read Schmalbeck and Zelenak's paper, " The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax ." For related coverage, read these articles in Tax Notes: Taxwriter Questions More Universities About Coaches' Salaries Taxwriter Questions B...
Mar 11, 2022•35 min
Send us a text Martin A. Sullivan, Tax Analysts’ chief economist, provides an overview of the U.S. economy before and during the COVID-19 pandemic, explaining the drastic increase in inflation and what is needed to curb it. For more, read Sullivan's article in Tax Notes , " Your Quick Guide to the COVID-19 Economy and the Future of Inflation ." Listen to the episodes mentioned in this interview: Breaking Down the American Rescue Plan Act Countering the Coming Coronavirus Recession Follow us on T...
Mar 04, 2022•24 min
Send us a text Professor Adam Crepelle of the George Mason University Antonin Scalia Law School discusses the complicated tax relationship between U.S. states and Native American tribes. Listen to more Tax Notes Talk episodes from our critical tax theory series: Wealth, Inequality, and Taxes in the U.S. 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. Inte...
Feb 25, 2022•39 min
Send us a text Pascal Saint-Amans discusses his decadelong tenure as the director of the OECD Centre for Tax Policy and Administration and what’s to come in the future. For additional coverage, read these articles in Tax Notes: A Decade of Change: OECD Tax Chief Looks Back at 10 Years on the Job OECD Working to Cut Revenue Sourcing Complexity, Tax Chief Says Uncoordinated Climate Policies Risk Carbon Leakage, OECD Warns Countries Must Unite on Carbon Pricing, OECD Tax Chief Says Conversations: P...
Feb 18, 2022•35 min
Send us a text Eelco van der Enden, the new CEO of the Global Reporting Initiative, discusses the growing environmental, social, and governance landscape and why tax is a necessary and important part of ESG reporting. For more, read Sarfo's article on van der Enden, " New GRI CEO Shares Vision on ESG Tax Disclosures ." In our “In the Pages” segment, Steven Wlodychak, the former indirect state and local tax policy leader for EY, chats about his upcoming Tax Notes piece, “ State PTE Tax Updates: A...
Feb 11, 2022•43 min
Send us a text Tax Notes reporter Jonathan Curry reviews President Biden’s tax policy campaign promises after one year in office and where those proposals, including the Build Back Better Act, stand today. For additional coverage, read these articles in Tax Notes: Build Back Better Talks Reset, Without a Deadline This Time Manchin Calls Build Back Better ‘Dead’; Schumer Vows to Advance House and Senate Reconciliation Bills Differ on 24 Tax Provisions Hope Springs Eternal for Some of Biden’s Tax ...
Feb 04, 2022•18 min
Send us a text Max Dilendorf of the Dilendorf Law Firm PLLC discusses non-fungible tokens, or NFTs, and the related tax planning and compliance issues. In our “In the Pages” segment, Edward Zelinsky, Morris and Annie Trachman Professor of Law at the Benjamin N. Cardozo School of Law of Yeshiva University, chats about his recent Tax Notes piece, “ Simplifying Income Tax Reporting for Americans Abroad .” For additional coverage, read these articles in Tax Notes: More Cryptocurrency Reporting Chang...
Jan 28, 2022•28 min
Send us a text Beverly Winstead of the Law Office of Beverly Winstead LLC and Paul Miller of Miller & Co. LLP discuss the 2022 filing season’s challenges and considerations in the third year of the pandemic. For additional coverage, read these articles in Tax Notes: Ineligible Taxpayers May Be Able to Keep Child Tax Credits Lawmakers Report Surge in Requests for Help With Unresponsive IRS Congress May Consider Pausing Automated IRS Notices Taxpayer Advocate Report Prompts Concern, Emergency ...
Jan 21, 2022•38 min
