Tax Notes Talk

In the third of a three-episode series, former senior Treasury official Chip Harter discusses his experience creating the international tax guidance for the Tax Cuts and Jobs Act and the evolution of those provisions.  Listen to the other two episodes in the series:   The TCJA Five Years Later: State Tax Issues The TCJA Five Years Later: Federal Tax Issues For additional coverage, read these artic...

In the second of a three-episode series, Jennifer Acuña, now with KPMG and former tax counsel for the Ways and Means Committee, discusses how guidance for the Tax Cuts and Jobs Act is still evolving. Listen to the first episode in the series here: The TCJA Five Years Later: State Tax Issues For additional coverage, read these articles in Tax Notes: This Isn’t Your Father’s Tax Extender Package Yea...

In the first of a three-episode series, Steven Wlodychak, formerly with EY, discusses the creation of the SALT cap deduction by the Tax Cuts and Jobs Act and how states addressed it and other changes.  For additional coverage, read these articles in Tax Notes: Consistent Guidance on SALT Cap Workarounds Needed, Panel Says California Governor Signs SALT Cap Workaround Fix Pennsylvania Bill Would Cr...

Tax Notes chief correspondent Stephanie Soong discusses how countries are approaching implementation of the OECD’s two-pillar corporate tax reform plan and the future of the OECD after Pascal Saint-Amans’s departure.   Listen to more podcast episodes on the OECD's tax reform plan: Implementation Issues: An OECD Tax Reform Project Update The End Is Nigh: An Update on the OECD Tax Reform Plan T...

Stephanie Hunter McMahon of the University of Cincinnati College of Law discusses why labor performed by incarcerated workers should be subject to tax.   For more, read Hunter McMahon's article in Tax Notes , " Prison Work Is Taxing and Should Be Taxed ." Follow us on Twitter: Joe Thorndike: @jthorndike David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by 360...

In the second of a two-episode series, Orly Mazur of SMU Dedman School of Law discusses her views on the tax implications of increasing automation and the alternatives to a robot tax. Listen to the first episode in this series, " Should We Have a Robot Tax? Part 2 ." For more on Orly, read " A Conversation With Orly Mazur: Taking on Tax and Tech ." Follow us on Twitter: Marie S...

In the first of a two-episode series, Ryan Abbott of the University of Surrey discusses his views on the tax implications of increasing automation and the need for a robot tax. For more, read Abbott and Bogenschneider's article, " Should Robots Pay Taxes? Tax Policy in the Age of Automation ." In our “Editors’ Corner” segment, Elizabeth Stevens, a member in the international tax pra...

Former IRS Commissioner Mark Everson, now with Alliantgroup, discusses the need to identify the agency’s next leader and how the IRS should use its additional funding from the Inflation Reduction Act. For additional coverage, read these articles in Tax Notes: TIGTA Tees Up Hot-Button Issues for Review in 2023 Leaderless IRS Threatens Credibility Crisis in Key Months Ahead Republicans Voice Concern...

U.S. Tax Court Chief Judge Kathleen Kerrigan discusses the court’s post-COVID transition and case management system, and how the additional funding from the Inflation Reduction Act may be used. Listen to our episode with Judge Foley, " Talking With the Tax Court Chief Judge: A Year of Change ." For additional coverage, read these articles in Tax Notes: Company Looks to Reverse Tax Court...

It’s Tax Notes Talk ’s fifth anniversary! Host David Stewart discusses the history of the podcast with current and former members of the team: Gulnar Zaman, Derek Squires, Paige Jones, and Jordan Parrish. We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey . Follow us on Twitter: Gulnar Zaman: @zgulnar Paige Jones: @paigeleejones Jordan...

Dan Neidle of Tax Policy Associates in London discusses the United Kingdom’s recent mini-budget and what effects the new tax proposals may have. For additional coverage, read these articles in Tax Notes: Cutting Taxes Is ‘the Right Thing to Do,’ Truss Says Kwarteng Forced Into ‘Screeching U-Turn’ on Income Tax Rates Kwarteng to Bring Forward Medium-Term Fiscal Plan Kwarteng Criticized Over Delayed...

Eric Solomon of Steptoe & Johnson LLP discusses the new excise tax on corporate stock buybacks and examines the issues that the IRS and Treasury will need to tackle before its implementation. Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act: U.S. Tax Provisions Driving the Fight Against Climate Change $80 Billion in New Funding: What’s Next for the IRS?...

Tax Notes contributing editor Ryan Finley discusses the latest updates in recent transfer pricing cases Eaton and Medtronic II .  Listen to related episodes: Transfer Pricing Litigation Update Coca-Cola Transfer Pricing Challenge Fizzles For additional coverage, read these articles in Tax Notes: Analysis:  Medtronic  and the Role of Unspecified Transfer Pricing Methods Medtronic  Might Trigger Up...

Lauren Collins of Vinson & Elkins LLP provides an overview of the new tax credits designed to reduce greenhouse gas emissions in the Inflation Reduction Act.  Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act: $80 Billion in New Funding: What’s Next for the IRS? Analyzing the Corporate Alternative Minimum Tax For additional coverage, read these articles...

Robert Kerr of Kerr Consulting LLC discusses how the $80 billion of additional funding for the IRS in the Inflation Reduction Act could be best used by the agency.  For additional coverage, read these articles in Tax Notes: Backlog Thwarted IRS’s ‘Well-Planned’ IT Modernization Strategy IRS Urged to Budget for Transparency Yellen to Promote New Tax Measures With Speaking Tour Tax Professionals See...

Caroline Rule of Kostelanetz & Fink LLP discusses the post- Roe tax complications for employers covering abortion-related interstate travel expenses. For more, read Rule's article, " Tax Implications of Dobbs for Interstate Travel Expenses to Obtain Abortions, " in Tax Notes. We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podca...

Professor Jeremy Bearer-Friend of the George Washington University Law School highlights key areas of the IRS’s tax enforcement where racial bias can occur.   For more, read Bearer-Friend's article, " Colorblind Tax Enforcement ." We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey . Listen to more Tax Notes Talk episodes...

Reuven Avi-Yonah of the University of Michigan Law School discusses the new corporate alternative minimum tax and how it intersects with international taxation. For additional coverage, read these articles in Tax Notes: Inflation Reduction Act Raises Pillar 2 Hopes and Concerns Hard Part Begins for IRS and Treasury as Biden Signs Reconciliation Bill Critics Recall BURP in Debate Over Corporate Min...

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 Fun...

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-T...

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 Rep...

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 OE...

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 Fou...

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 fo...

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...