Tax Notes Talk

Reuven Avi-Yonah, a professor at the University of Michigan Law School, reviews the arguments raised in Altera v. Commissioner and predicts where the case might go with Tax Notes legal reporter Ryan Finley. For additional coverage, read these articles in Tax Notes : A Look Ahead: High-Stakes Transfer Pricing Disputes to Continue in 2020 IRS Will Continue  Altera  Fight in Other Circuits if Needed...

Tax Notes' s Jeremy Scott, Stephanie Cumings, and Andrew Velarde review what happened with tax legislation and guidance in 2019 and what lies ahead in 2020. For additional coverage, read these articles in Tax Notes : Conservatives Worry TCJA Could Be Death Blow to Future Tax Cuts Senate Sends $426B in Tax Cuts to Trump's Desk A Look Ahead: Democrats to Stand Behind Wealth Taxes in 2020 A...

Tax Notes reporters recount some of the quirkiest tax stories they encountered in 2019. For additional coverage, read these articles in Tax Notes : Did World’s Oldest Woman Evade Both Death and Taxes? Horse Business Deductions Can’t Survive Dead Horse Arizona Governor Pulls Tax Breaks for Nike Over Canceled Shoe Line Executors Reap Millions in Fees on Tax Cheat Helmsley’s Estate

Tax Notes reporters Stephanie Johnston and Ryan Finley provide an update on the OECD’s work to find a multilateral solution on the taxation of the digital economy. For additional coverage, read these articles in Tax Notes : U.S. Calls for Broader Scope, Narrower Nexus for Global Tax Deal EU Parliament Calls for One Voice in OECD Global Tax Talks OECD Aims to Publish Global Tax Reform Analysis in E...

Tax Notes chief correspondent Amanda Athanasiou discusses with Eversheds Sutherland partner Kriss Rizzolo the dearth of women in senior roles in tax law.  Rizzolo describes her own experience climbing the ladder and how to support other women who are doing the same.   For additional coverage, read Athanasiou's article in Tax Notes: Why Women Are Still Leaving Tax, and What to Do About It In W...

Joe Myszka, a partner at DLA Piper, discussed the proposed rules on cloud computing transactions with Tax Notes legal reporter Kristen Parillo. For additional coverage, read these articles in Tax Notes : Treasury Wants Input on Need for Cloud Transaction Sourcing Rule Practitioners Throw Shade at Cloud Regs' Digital Content Rule CPA Questions Scope of Cloud Computing Regs Treasury’s Proposal...

Fasten your safety belts. Jeremy Cape of Squire Patton Boggs explains the U.K.’s Air Passenger Duty (APD) and one group’s proposal to impose a frequent flyer levy. For additional coverage, read these articles in Tax Notes : Come Fly With Me, But Not Too Frequently German Airline Tax Prepared for Takeoff 9 European Countries Unite in Push for EU Aviation Tax Brazilian Government to End $18 Fee on I...

Scott Peterson — South Dakota’s former sales tax director and the Streamlined Sales Tax Governing Board’s first chief — discusses post- Wayfair issues, the current controversy in Kansas, and the gig economy with Tax Notes chief correspondent Amy Hamilton. For additional coverage, read these article in Tax Notes : ACMA Compiling Remote-Seller Testimony to Spur Federal Legislation AICPA Paper Will F...

Gabriel Zucman, an economics professor at the University of California, Berkeley, discusses wealth and inequality in America with Tax Notes contributing editor Nana Ama Sarfo. He co-authored the book The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay with Emmanuel Saez. For additional coverage, read these articles and opinion pieces in Tax Notes : A Better Alternative to W...

Tax Notes reporter Ryan Finely summarizes the OECD’s pillar 2 consultation draft and BDO’s Monika Loving provides her take on the proposal. For additional coverage on pillar 2, read these article in Tax Notes : BEPS 2.0 Work Must Remove Unilateral Taxes, Tech Firms Tell OECD EU Divided Over GLOBE Minimum Tax OECD Calls for Design Advice on GLOBE Minimum Tax Proposal OECD’s Minimum Tax Work Has a L...

Martin Hearson, the international tax program lead at the International Center for Tax and Development, discusses how the OECD’s work on taxation of the digital economy affects developing countries.  Listen to our previous episode for a primer on Pillar 1 and the business perspective from EY’s Barbara Angus.  *** This episode is sponsored by University of California, Irvine Law School’s Graduate T...

Former Tax Notes reporter Asha Glover interviews Jay Soled, a professor at Rutgers Business School, about his proposal for a value tax on publicly traded U.S. corporations. Soled co-authored the proposal in Tax Notes with Rutgers Business School Professor Dan Palmon.

Joseph Thorndike, director of the Tax History Project, explains the history of estate and inheritance taxes and how they became so unpopular. For additional coverage, read these article in Tax Notes : Tax History: The Century of the Estate Tax: Made for Revenue, Not Redistribution Tax History: The Not-So-Puzzling Unpopularity of the Estate Tax Tax History: When Estates Were (Almost) Taxed as Incom...

Barbara Angus, global tax policy leader at EY, shares her thoughts on the OECD’s Pillar 1 consultation draft after Tax Notes chief correspondent Stephanie Johnston provides an update on its proposed profit allocation and nexus rules. For additional coverage, read these article in Tax Notes : G-20 Ministers Call for Agreement on BEPS 2.0 Outline in January Agreement on BEPS 2.0 Expected in June 202...

In part 2 of an interview with former IRS Commissioner John Koskinen, Tax Notes Today senior reporter William Hoffman and Koskinen discuss President Trump’s tax returns, transparency, and whistleblowers. For additional coverage, read these article in Tax Notes : No Interview Yet Between Neal and IRS Whistleblower Treasury IG to Review Handling of Trump Tax Returns House Lawyers to Interview Trump...

In part 1 of an interview with former IRS Commissioner John Koskinen, Tax Notes Today senior reporter William Hoffman and Koskinen discuss IRS resources, enforcement, and taxpayer services. For additional coverage, read these article in Tax Notes : IRS Rules New Cryptocurrency From Hard Forks Is Taxable IRS Exams Focus on EITC Claims, Not Poor, Inspector General Says IRS Budget Reduced Billions in...

Grace Perez-Navarro, the deputy director of the OECD’s Center for Tax Policy and Administration, discusses the findings of the organization’s recent report on tax morale—the willingness of companies and individuals to pay taxes—with Tax Notes Today International chief correspondent Stephanie Soong Johnston in London. For additional coverage, read these articles in Tax Notes : OECD Highlights Taxpa...

Tax Notes Today State legal reporter Andrea Muse chats with Donald Williamson, the director of the graduate tax program at American University’s Kogod School of Business, about a New York resident tax credit case and his argument for the U.S. Supreme Court to hear it. For additional coverage, read these articles in Tax Notes : New York’s Denial of Credit Is Unconstitutional, Taxpayers Argue New Yo...

Pascal Saint-Amans, the director of the OECD's Center on Tax Policy and Administration, shares the latest on efforts to address the tax challenges of the digital economy with Tax Notes Today International chief correspondent Stephanie Soong Johnston in London. For additional coverage, read these articles in Tax Notes : Certainty at Core of Digital Proposal, OECD Tax Chief Says Unilateral Acti...

Tax Notes Talk host David Stewart catches up with Jeremy Cape of Squire Patton Boggs in London about the current state of Brexit. For additional coverage, read these articles in Tax Notes : The U.K. Conservative Party’s Paucity of Tax Policy Thinking Johnson’s Election Call Rejected as MPs Approve Brexit Bill MPs Win Control of Agenda in Move to Block No-Deal Brexit Johnson Defends Plan to Shut Pa...

Tax Notes Today Federal reporters Jad Chamseddine and Asha Glover outline the tax issues Congress will likely tackle this fall.  For additional coverage, read these articles in Tax Notes : Stalled Retirement Bill Causing Frustration in Senate Task Force Results Shed Little Light on Extenders Future Debt Limit, Budget Caps Bill Heads to Trump’s Desk Gillibrand Drops Out of Presidential Race Ahead o...

Francois Chadwick, Uber’s vice president of finance, tax, and accounting, details the ride-sharing company’s proposal on international tax rules for the digital economy. *** This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax .

Tax Notes Today State reporters Lauren Loricchio and Aaron Davis recap the biggest tax trends to emerge from state legislatures in 2019 and preview what’s to come. For additional coverage, read these articles in Tax Notes : Massachusetts Enacts Budget Revamping Remote Retailer Obligations Wisconsin Governor Signs Budget Including Income Tax Cuts Roundup: Marketplace Facilitator Laws Enacted in 33...

Francine J. Lipman, the William S. Boyd Professor of Law at the University of Nevada, Las Vegas, discusses her role as a Nevada state tax commissioner and her recent column in Tax Notes on U.S. Supreme Court Justice Ruth Bader Ginsburg’s pro bono tax work. *** This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gr...

Tax Notes Today reporters Kristen Parillo and Jad Chamseddine discuss the Senate’s recent action on several tax treaties after a nearly decade-long delay.  For additional coverage, read these articles in Tax Notes : Senate Finishes Tax Protocols, Sets Sights on Treaties Next Senate Ratifies Spain Protocol, More to Come Senate Doesn’t Want Further Debate on Tax Treaties Tax Treaties Advance in Sena...