Tax Notes Talk

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 Prop...

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 V...

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 Dig...

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...

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 an...

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...

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 Consid...

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 Ah...

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 Widespre...

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 o...

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 Amer...

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 Recon...

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:...

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 Yor...

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 Rem...

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 D...

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 Re...

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....

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...

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...

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

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...

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 Outre...

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...

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 Perm...