Tax Notes Talk

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...

Professor Patricia A. Cain of the Santa Clara University School of Law discusses the unique tax challenges faced by members of the LGBTQ community in the past and today. *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith Showrunner: Paige Jones Audio Engineer: Jordan Parrish Guest Relations: Christa Goad

Kevin Brown, an associate with Morrison & Foerster LLP, discusses his proposal for taxing moon-based activity. Read Brown's piece in Tax Notes, " Tax the Moon That the Earth May Prosper: How to Tax Lunar Occupation. " In our “In the Pages” segment, Steven N.J. Wlodychak, the former indirect state and local tax policy leader for EY, discusses his recent Tax Notes piece, “ Why Are...

Tax Notes legal reporter Jennifer McLoughlin and contributing editor Kristen Parillo discuss two important tax cases heard by the Supreme Court: Americans for Prosperity Foundation and CIC Services .  For additional coverage, read these articles in Tax Notes: Limitations of CIC Services  Opinion Are Unclear Lawsuit on Access to Appeals Barred Under CIC Services , DOJ Says Supreme Court’s CIC Servi...

Tax Notes legal reporters Ryan Finley and Kiarra M. Strocko discuss the EU General Court’s judgments in Amazon and Engie and their effect on state aid rules.  For additional coverage, read these articles in Tax Notes: Amazon  May Force the EU Commission to Change Its Approach Amazon  and Engie  Cast Doubt on State Aid Enforcement Approach Engie Loses €120 Million Tax Fight Against European Commiss...

Tax Notes contributing editor Robert Goulder discusses the Biden administration’s approach to the OECD’s two-pillar solution to taxing the digital economy and the potential for global consensus. For additional coverage, read Goulder's piece in Tax Notes: Treasury’s Pillar 1 Reset: In Praise of Comprehensive Scoping All Roads Lead to Ireland: Pillar 2 and the Path of Least Resistance The BEPS...

 Jonathan Curry of Tax Notes recaps the tax provisions of President Biden’s American Families Plan and discusses with Dean Zerbe of Alliantgroup the finer details and its likelihood of passing Congress. For additional coverage, read these articles in Tax Notes: Yellen Leaves Door Open to Deficit-Financing Biden’s Big Plans Biden’s NII Tax Fix Destined to Be the Bane of Practitioners Republicans De...

Enrolled agents Eva Rosenberg and Jeffrey Schneider share their experiences on communicating with the IRS during the coronavirus pandemic and how the agency can improve.  For additional coverage, read these articles in Tax Notes: IRS Remote Employees Mull Telework Despite Processing Backlogs IRS Backlogs to Last at Least Until Summer, Taxpayer Advocate Says Found Money and Powerlessness: Tax Pros...

David Thompson of the National Council of Nonprofits talks about how tax policy affects tax-exempt organizations and tax issues on the nonprofit industry’s radar today.  For additional coverage, read these articles in Tax Notes: IRS Official Outlines Status of EO Examinations IRS Clarifies Reporting of Emergency Grants to College Students Lawmakers Reintroduce Legislation to Expand Charitable Dedu...

Tax Notes reporters examine President Biden’s Made in America Tax Plan and the international tax framework by Senate Finance Committee Chair Ron Wyden, D-Ore., and their international impact.  For additional coverage, read these articles in Tax Notes: Wyden Cheers New Treasury Pitch in OECD Global Tax Reform Talks Brady Lambastes Potential Tax Hikes as Invitation for Inversions Treasury Ties Corpo...

Abdul Muheet Chowdhary of South Centre, an intergovernmental organization of developing countries, talks about how the U.N. Committee on Experts on International Cooperation in Tax Matters could be more transparent and effective for developing countries. Read his piece in Tax Notes , " Making the U.N. Tax Committee More Effective for Developing Countries. " Thomas S. Neubig of the of the...

Joel Slemrod and Michael Keen, authors of Rebellion, Rascals, and Revenue: Tax Follies and Wisdom Through the Ages , share interesting tax facts and lessons learned from history.  Check out our related episode " From Henry VIII to James Bond: Weird Tax Facts Throughout History ." ** This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes . This episode is s...

Benjamin Angel, director of direct taxation at the European Commission’s Directorate-General for Taxation and Customs Union, discusses the EU’s biggest tax challenges and what lies ahead.  For additional coverage, read these articles in Tax Notes: EU Digital Levy Won't Be Discriminatory, Vestager Says Economist Says Electricity Tax Cuts Will Help Countries Go Green OECD Agreement Vital to Ach...

 Martin A. Sullivan of Tax Notes and Tynisa Gaines, an enrolled agent, discuss the tax provisions of the new coronavirus relief package and its impact on the economy and the tax community.  For additional coverage, read these articles in Tax Notes: Return Filing Extension Receives Widespread Approval House Approves Two-Month PPP Extension Preparers Eager for Guidance on Unemployment Exclusion, Cre...

Yvette Lind, an assistant professor of tax law at the Copenhagen Business School, talks about how the coronavirus pandemic hurt gender equality and offers possible tax solutions. For additional coverage, read Lind's special report in Tax Notes: " Gender Equality, Taxation, and the COVID-19 Recovery: A Study of Sweden and Denmark ." Alexandre Marcellesi of Gibson, Dunn & Crutcher...

Paul Tang, a Dutch member of the European Parliament, discusses the challenges facing the international tax community and his goals as chair of the subcommittee on tax.  For additional coverage, read these articles in Tax Notes: EU Must Consider Removing VAT Exemption for Financial Services Paul Tang Discusses The Future of EU Tax EU Parliament Tax Subcommittee to Focus on New Revenue Sources Euro...

Rebecca Thompson of Prosperity Now, a nonprofit based in Washington, D.C., discusses how the COVID-19 pandemic has affected low-income communities and families of color in the United States, and what tax policy tools could help them. For additional coverage, read these articles in Tax Notes: IRS Plan for Monthly Child Credit Distribution Lacks Details IRS Has No Plans to Extend 2021 Filing Season...

Josh Goodman of the Pew Charitable Trusts talks about the organization’s recent report on how states can direct economic development to people and places in need.  ** This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes . *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Janelle Julien Showrunner: Paige Jones Audio Engineers: Derek Squires,...

Phyllis Jo Kubey, a solo practitioner based in New York City, and Ryan L. Losi, executive vice president at PIASCIK, discuss the 2021 tax season and the unique challenges posed by the COVID-19 pandemic. For additional coverage, read these articles in Tax Notes: Late Start to Filing Season Has More Preparers Wanting Extra Time Tax Pros Debate Later Filing Season Opening — And Closing 2020 Tax Woes...

Morgan Scarboro of MultiState discusses the tax topics state legislatures are likely to tackle this year. For additional coverage, read these articles in Tax Notes: Experts, Activists Weigh In on Proposed Washington State Wealth Tax Connecticut Bill Looks to Prevent Double Taxation of Remote Workers Maryland Bill Would Disallow Retroactive Tax Breaks in CARES Act Kansas House Panel Proposes Market...

Tax Notes reporters Jad Chamseddine and Alexis Gravely speculate on upcoming tax changes and developments on Capitol Hill this year.  Jeffrey A. Friedman of Eversheds Sutherland (US) LLP talks about his recent Tax Notes piece, “ The Complexities of State Taxation of Digital Advertising .” For additional coverage, read these articles in Tax Notes: Wyden Eyes Corporate Tax, Capital Gains Reform as F...

Tax Notes reporters Stephanie Soong Johnston and Ryan Finley recap the OECD’s latest public consultation on its two-pillar approach to taxing the digital economy. For additional coverage, read the article in Tax Notes: Stakeholders Push for ‘Angel List’ in OECD Minimum Tax Plan U.S. Must Rethink Stance on Global Tax Reform Deal, Harter Says Delivering on Tax Certainty Is Critical to Pillar 1’s Suc...