Send us a text In an exclusive sit-down interview with Tax Notes Talk, IRS Commissioner Daniel Werfel discusses his tenure and the agency’s future with major Tax Cuts and Jobs Act provisions expiring next year. For more coverage, read the following in Tax Notes : IRS Is Well Positioned to Handle Tax Bill, Werfel Says IRS Council Calls for Public Education About Tax Noncompliance IRS to Beef Up Artificial Intelligence Oversight Structure Election Results Cast Doubt on Fate of IRS Funding, Direct ...
Nov 27, 2024•44 min
Send us a text Jānis Taukačs, a partner at Sorainen in Latvia, discusses the Baltic region’s tax priorities, as well as his own professional journey through the world of tax. For other episodes from Cape Town, listen to: "From Cape Town: A Sit-Down With South Africa's Top Tax Official." "From Cape Town: Developing Tax Policy for Developing Nations." For more about the Sergei Magnitsky story, read David Stewart's article in Tax Notes , "Death of Russian Lawyer Puts Spotlight on Hermitage Tax Frau...
Nov 22, 2024•18 min
Send us a text Professor Afton Titus of the University of Cape Town explains her view on how the tax initiatives of the OECD and United Nations affect developing nations. For other episodes from Cape Town, listen to "From Cape Town: A Sit-Down With South Africa's Top Tax Official." For more coverage, read the following in Tax Notes : Trump Win Casts Shadow Over OECD Global Tax Reforms OECD Framework Discussing Permanent Pillar 2 Safe Harbors Frustration Persists in OECD Framework Over Pillar 1 U...
Nov 15, 2024•19 min
Send us a text South African Revenue Service Commissioner Edward Kieswetter discusses his tenure leading the agency and the country’s position in the modernization of the international tax system. For more coverage, read the following in Tax Notes : DSTs Could Violate Tax Treaty Obligations, U.N. Official Says EU Commission Fully Supports Permanent Pillar 2 Safe Harbor OECD Framework Discussing Permanent Pillar 2 Safe Harbors Frustration Persists in OECD Framework Over Pillar 1 U.N. Official Flo...
Nov 08, 2024•50 min
Send us a text Tax Notes contributing editor Robert Goulder shares his take on the effects of the Foreign Account Tax Compliance Act and common reporting standards on the feasibility of taxing foreign assets. Listen to our previous episodes on taxing hidden assets: The Constitutionality of Penalties on Undeclared Assets America the Tax Haven? Exploring the U.S. Trade Deficit For more coverage, read the following in Tax Notes : Trump Vows to End ‘Double Taxation’ of Overseas Citizens Court Tells ...
Nov 01, 2024•20 min
Send us a text Monisha Santamaria and Nick Tricarichi of KPMG discuss the scope of the latest guidance on the corporate alternative minimum tax and its impact on tax and accounting professionals. Listen to our previous episode on CAMT: Navigating New Guidance on the Corporate Alternative Minimum Tax For more coverage, read the following in Tax Notes : Exempt Orgs Get Temporary Break From Filing Corporate AMT Form Corrections Coming for Corporate AMT Proposed Regs Treasury Downplays FTC Timing Co...
Oct 25, 2024•30 min
Send us a text Tax Notes White House reporter Alexander Rifaat discusses the tax policies proposed by Vice President Kamala Harris and former President Trump. For more coverage, read the following in Tax Notes : Trump Proposes Tax Write-Off for Generator Purchases Trump Proffers Tax Incentives for Car Owners, Manufacturers Trump’s Plan Would Swell Deficit More Than Harris’s, Study Says No Indication Vance Will Release Tax Returns Harris Proposes New Manufacturing Tax Credit Unrealized Capital Ga...
Oct 18, 2024•15 min
Send us a text Tax Notes contributing editor Robert Goulder discusses the history of foreign bank account reporting penalties and how two recent court cases could affect the FBAR regime. For more coverage, read the following in Tax Notes : Jury Finds Professor’s FBAR Failures Willful FBAR Penalty Circuit Split Has Potential for Supreme Court Review Schwarzbaum FBAR Penalty Dispute Results in Circuit Split Court Tells DOJ No Do-Over in Venture Capitalist FBAR Case Ninth Circuit Approves Prejudgme...
Oct 11, 2024•20 min
Send us a text Professors Kenneth Austin and Hillel Nadler discuss the policies that they believe make the United States a tax haven, and the resulting effects on the economy. For more, read Nadler and Austin's article in Tax Notes, " America the Tax Haven and Its Trade Deficits. " Listen to more Tax Notes Talk episodes about tax havens: Bad Credit: A Look at Switzerland’s Bank Secrecy Let’s Talk Tax Havens: The EU Blacklist and the Pandora Papers For more coverage, read the following in Tax Not...
Oct 04, 2024•32 min
Send us a text Tax Notes contributing editor Nana Ama Sarfo discusses methane-related tax policy and how it might lead to future taxation of greenhouse gas emissions. For more on taxing greenhouse gases, listen to Is Carbon Pricing the Best Way to Mitigate Climate Change? For additional coverage, read Sarfo's analysis in Tax Notes : The Future of Carbon Taxes Could Lie in Methane Follow us on X: Nana Ama Sarfo: @nanaama_sarfo David Stewart: @TaxStew Tax Notes: @TaxNotes *** Credits Host: David D...
Sep 27, 2024•18 min
Send us a text Tax Notes contributing editor Ryan Finley breaks down the EU Court of Justice’s recent ruling that Ireland granted €13 billion of unlawful state aid to Apple and its implications for state aid analysis. For more coverage, read the following in Tax Notes : Irish Finance Minister Defends Tax System After Apple Decision CJEU Reinstates €13 Billion State Aid Decision Against Apple Follow us on X: Ryan Finley: @ryanmfinley David Stewart: @TaxStew Tax Notes: @TaxNotes *** Credits Host: ...
Sep 20, 2024•20 min
Send us a text Alan McLean, chair of the tax committee at Business at OECD, discusses the developments in the international business tax world during his tenure and the committee’s priorities. Listen to our episode with Will Morris, former chair of the tax committee, here: The Tax Diplomat: Reflections From Former BIAC Tax Chair For more coverage, read the following in Tax Notes : OECD Targets Country Benefits That May Weaken Pillar 2 Rules Businesses Call for Central Platform for Global Minimum...
Sep 13, 2024•33 min
Send us a text Do you have questions about tax policy in the 2024 election? Submit your questions here . Steve Rosenthal of the Urban-Brookings Tax Policy Center and Don Susswein of RSM discuss how Congress should handle agency delegation following the Loper Bright decision. For more from Rosenthal and Susswein, read the following: Congress Can Maintain IRS Rulemaking Authority What About Vague ‘Delegated’ Tax Regulations? For additional coverage, read the following articles in Tax Notes : DOJ, ...
Sep 06, 2024•40 min
Send us a text Do you have questions about tax policy in the 2024 election? Submit your questions here . Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword assess the tax policy items on Congress’s slate this fall, from IRS funding to TCJA extenders, and the potential implications of the upcoming elections. For additional coverage, read these articles in Tax Notes : Tax Extenders Menu Heavy With Energy, Business Tax Breaks Tax Package Could Be Useful Lame-Duck Launching Point Lengthy T...
Aug 30, 2024•19 min
Send us a text Javiera Moraga Valverde, a Chilean lawyer and U.S. law firm associate, discusses her research on how tax systems can harm women via gender-neutral tax policies and shares potential solutions. For more, read Moraga Valverde's article in Tax Notes, " Tax Policy: Is Gender Neutrality Enough? " Listen to more Tax Notes Talk episodes from our critical tax theory series: Gender Equality, Tax, and the Pandemic Race-Based Poll Taxes and 20th-Century Discrimination Examining Treasury’s Rev...
Aug 23, 2024•24 min
Send us a text Sarah Lora of Lewis & Clark Law School discusses the personal exemption after the Tax Cuts and Jobs Act and the implications for immigrant families with nonresident dependents. For more, read Lora's paper, " Righting Tax Wrongs for Immigrants ." Follow us on X: Robert Goulder: @RobertGoulder David Stewart: @TaxStew Tax Notes: @TaxNotes *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Paige Jones Showrunner: Jordan Parrish Audio Engineers: Jordan Parrish...
Aug 16, 2024•21 min
Send us a text Leslie McLean, director of the low-income taxpayer clinic at DNA-People’s Legal Services, discusses the barriers Navajo Nation members face when filing their taxes and attempting to claim credits. Listen to the first episode in this series, " The Tax Challenges of the Navajo Nation, Part 1. " Read Investigations Editor Lauren Loricchio's series: Legislation, Outreach Could Help Tribal Taxpayers Access Tax Credits Scarce Resources Leave Navajo Nation With Few Tax Options For additi...
Aug 09, 2024•30 min
Send us a text Tax Notes investigated the Navajo Nation’s tax challenges with the IRS and gathered firsthand accounts of how its members navigate a complex filing system with scarce resources and cultural differences. Investigations Editor Lauren Loricchio interviewed two members of the Navajo Nation: Laura Mike, executive director of the Navajo United Way, and Buu Nygren, president of the Navajo Nation. She also spoke with Nick Mattison, a partner at Feferman, Warren & Mattison, who special...
Aug 02, 2024•28 min
Send us a text George Ford with the Phoenix Center for Advanced Legal and Public Policy Studies discusses film tax incentives and their effectiveness in attracting business to states. Read Ford's article, " Asking the Right Questions About Film Tax Incentives ." For additional coverage, read the following articles in Tax Notes : Maryland Tax Credit Encouraged Apple Production to Film In-State Michigan House Committee Approves Film Tax Credit Legislation Accountants and Aliens: California Bags 15...
Jul 26, 2024•24 min
Send us a text Tax Notes contributing editor Marie Sapirie discusses the recent Supreme Court decisions overturning Chevron and defining the statute of limitations period and their potential impact on the future of tax litigation. Listen to our related episodes: Less Is Moore : The Supreme Court's Ruling in Moore v. United States Pending Supreme Court Cases and the Challenges for Tax Policy What the End of Chevon Deference May Mean For Tax For additional coverage, read the following articles in ...
Jul 19, 2024•15 min
Send us a text Ted Peterson of the University of North Texas Ryan College of Business discusses the SALT deduction cap and its potential paths forward as the 2025 sunset date approaches. Read Peterson's article, " The SALT Cap: Looking Beyond 2025 ." Listen to our previous episode on the SALT cap, " Recapping States’ SALT Cap Workarounds ." For additional coverage, read the following articles in Tax Notes : Hawaii Enacts Fixes for SALT Cap Workaround California Senate OKs Change to SALT Cap Work...
Jul 12, 2024•19 min
Send us a text Tax Notes chief correspondent Amanda Athanasiou discusses the effectiveness of carbon pricing as a climate change mitigation strategy and possible alternative policies. Read Athanasiou's article, " Keeping the Promise of Carbon Taxes in Perspective ." Listen to our previous episode on carbon pricing, " Taxing Carbon at the Border ." For additional coverage, read the following articles in Tax Notes : Canada's Budget Watchdog Reveals Gag on Carbon Tax Data Carbon Pricing Systems Col...
Jul 03, 2024•13 min
Send us a text Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's decision in Moore v. United States and its implications for the future of tax. To hear from the Moores' lawyers, watch the upcoming Taxing Issues webinar here . Listen to our previous 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 these articles in Tax Notes : Moores' Counsel Says...
Jun 28, 2024•14 min
Send us a text Tax Notes reporter Sarah Paez discusses the proposed tax plans from the United Kingdom’s political parties before their upcoming July 4 election. For more coverage, read these articles in Tax Notes : Tories, Labour, Lib Dems Make Tax Pitches to SMEs U.K. Labour Vows to Improve EU Trade Terms, No Council Tax Reform Tories Say Labour Will Hike U.K. Capital Gains Tax Post-Election U.K. Labour Party's Tax Plans Could Raise Over £8 Billion U.K. Conservatives Plan Further Cuts to Employ...
Jun 21, 2024•17 min
Send us a text Nina Olson of the Center for Taxpayer Rights and the Tax Analysts board of directors discusses the challenges in preserving taxpayer rights in light of increasing digitalization by the IRS and tax preparation companies. For more coverage, read these articles in Tax Notes : IRS Seeks to Procure Artificial Intelligence Tools IRS Modernization Effort Seen as Lacking Transparency IRS to Make Direct File Permanent, Expand It Nationwide IRS Nears Decision on Fate of Direct File; Free Fi...
Jun 14, 2024•31 min
Send us a text Susan Lanham, Amanda Thompson-Abbott, and Tom Norton of Marshall University discuss their research on the earned income tax credit’s effectiveness in alleviating poverty. For more, read Lanham, Thompson-Abbott, and Norton's Tax Notes article, " Assessing the EITC’s Role in Poverty Alleviation. " For more coverage, read these articles in Tax Notes : CBO Analysis of Taxpayer Race Data Shows Disparities Refundable Credit Audits Should Reflect Equity, GAO Says Data Could Help IRS Eval...
Jun 07, 2024•27 min
Send us a text Alysse McLoughlin and Katie Quinn of Jones Walker discuss state tax implications of the Inflation Reduction Act’s clean energy credits. For more episodes on the Inflation Reduction Act energy credits, listen to: IRA Energy Credits, Part 2: Proposed Regs and What’s Next IRA Energy Credits, Part 1: History and Early Guidance For more coverage, read these articles in Tax Notes : IRS Guidance Amps Up Clean Electricity Tax Credit Flexibility Analysis: A Trap for the Unwary Purchaser of...
May 31, 2024•17 min
Send us a text Monte Jackel of Jackel Tax Law discusses partnership taxation rules and the role they play in former President Trump’s ongoing IRS audit. For more, read the article from ProPublica and The New York Times , " IRS Audit of Trump Could Cost Former President More Than $100 Million. " For more on Trump's taxes, listen to Trump’s Tax Returns and the Future of Transparency . For additional coverage, read these articles in Tax Notes: Analysis: The Worthlessness Deduction for Partnership I...
May 24, 2024•35 min
Send us a text Tax Notes senior legal reporter Nathan Richman discusses the tax implications of the recent financial controversies surrounding Los Angeles Dodgers player Shohei Ohtani and his former translator. For additional coverage, read these articles in Tax Notes: Ohtani’s Ex-Translator Agrees to Plead Guilty to Tax Charge Tax May Still Come to Bat in Saga of Ohtani’s Translator California Proposal Would Urge Congress to Block Ohtani-Type Deferred Pay Ohtani's Dodgers Contract Draws Califor...
May 17, 2024•13 min
Send us a text Libin Zhang and Kristin Hickman discuss the broader implications of Moore v. United States and the challenges to the Chevron doctrine during a live recording from the American Bar Association Section of Taxation May meeting. For related episodes, listen to: What the End of Chevron Deference May Mean for Tax A Recap of SCOTUS Oral Arguments in Moore v. United States For additional coverage, read these articles in Tax Notes: Late Chevron Challenge to Split-Dollar Regs Falls Flat Sta...
May 10, 2024•21 min
