Tax Notes Talk

Tax Notes reporter Andrew Velarde discusses the tax structure dispute in Whirlpool v. Commissioner and the case’s future implications for multinational companies. For additional  coverage, read these articles in Tax Notes:   No Full Court Rehearing for Whirlpool, Sixth Circuit Says Whirlpool Agitated Over Attempt to Brand It a Tax Cheat Parts Manufacturer Sees Daylight Between Itself and Whirlpool...

Professor Richard Schmalbeck of Duke University Law School discusses college sports and taxation, including the potential effect of compensation for coaches and athletes on colleges’ tax-exempt status. For more, read Schmalbeck and Zelenak's paper, " The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax ." For related coverage, read these articl...

Martin A. Sullivan, Tax Analysts’ chief economist, provides an overview of the U.S. economy before and during the COVID-19 pandemic, explaining the drastic increase in inflation and what is needed to curb it. For more, read Sullivan's article in Tax Notes , " Your Quick Guide to the COVID-19 Economy and the Future of Inflation ." Listen to the episodes mentioned in this interview: B...

Professor Adam Crepelle of the George Mason University Antonin Scalia Law School discusses the complicated tax relationship between U.S. states and Native American tribes. Listen to more Tax Notes Talk episodes from our critical tax theory series: Wealth, Inequality, and Taxes in the U.S. Feminism and the Tax Code Taxes and the LGBTQ Community Addressing Racial Inequity in State and Local Tax Poli...

Pascal Saint-Amans discusses his decadelong tenure as the director of the OECD Centre for Tax Policy and Administration and what’s to come in the future. For additional coverage, read these articles in Tax Notes:   A Decade of Change: OECD Tax Chief Looks Back at 10 Years on the Job OECD Working to Cut Revenue Sourcing Complexity, Tax Chief Says Uncoordinated Climate Policies Risk Carbon Leakage,...

Eelco van der Enden, the new CEO of the Global Reporting Initiative, discusses the growing environmental, social, and governance landscape and why tax is a necessary and important part of ESG reporting. For more, read Sarfo's article on van der Enden, " New GRI CEO Shares Vision on ESG Tax Disclosures ." In our “In the Pages” segment, Steven Wlodychak, the former indirect state and...

Tax Notes reporter Jonathan Curry reviews President Biden’s tax policy campaign promises after one year in office and where those proposals, including the Build Back Better Act, stand today. For additional coverage, read these articles in Tax Notes:   Build Back Better Talks Reset, Without a Deadline This Time Manchin Calls Build Back Better ‘Dead’; Schumer Vows to Advance House and Senate Reconci...

Max Dilendorf of the Dilendorf Law Firm PLLC discusses non-fungible tokens, or NFTs, and the related tax planning and compliance issues.  In our “In the Pages” segment, Edward Zelinsky, Morris and Annie Trachman Professor of Law at the Benjamin N. Cardozo School of Law of Yeshiva University, chats about his recent Tax Notes piece, “ Simplifying Income Tax Reporting for Americans Abroad .”  For add...

Beverly Winstead of the Law Office of Beverly Winstead LLC and Paul Miller of Miller & Co. LLP discuss the 2022 filing season’s challenges and considerations in the third year of the pandemic. For additional coverage, read these articles in Tax Notes:   Ineligible Taxpayers May Be Able to Keep Child Tax Credits Lawmakers Report Surge in Requests for Help With Unresponsive IRS Congress May Cons...

Will Morris, former chair of the tax committee at Business at OECD, reflects on his nearly decadelong tenure and experiences leading the business community through OECD global corporate tax reform projects. Read Soong's profile on Morris: Changing of the Guard: Ex-BIAC Tax Chair Reflects on Tenure Follow us on X: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the...

In honor of Tax Notes Talk ’s 200th episode, we review some of our favorite interviews and discussions from the last 100 episodes. In our “In the Pages” segment, Andrew Hughes, a Brussels-based economist who specializes in transfer pricing, valuation, and risk management, chats about his Tax Notes series on transfer pricing. Listen to our 100th episode: Tax Notes Goes To Court (Again) Find out the...

Tax Analysts Chief Content Officer Jeremy Scott reviews the 2021 developments in U.S. tax legislation and speculates what lies ahead in 2022. For additional coverage, read these articles in Tax Notes:   Schumer Vows Build Back Better Vote as Manchin, Dems Squabble Build Back Better Act Will Drag on Into New Year Child Credit Deadline Adds Pressure to Reconciliation Efforts Uncertainty Mars Future...

Tax Notes reporters recap some of the unusual tax stories they covered in 2021, from an international basketball player’s tax troubles to a court fight in India over a Michael Jackson concert tax.  Listen to the following related podcast episodes: Year-End Collection: Tax Oddities of 2020 Year-End Collection: Tax Oddities of 2019 Year-End Collection, Volume 2: Tax Oddities Year-End Collection, Vol...

Benjamin Alarie with Blue J Legal discusses how technology is influencing and changing the tax field and the future of tax jobs. For the related episode mentioned in the intro, listen to Teaching Tomorrow’s Tax Pros . For additional coverage, read these articles in Tax Notes:   Business of Tax: AI Brings Uncertainty and Opportunity to Tax Practice Business of Tax: The Emergence of the High-Tech Ac...

Adam Feinberg with Miller & Chevalier discusses air travel taxation, how it affects passengers, and the biggest issues for airlines.  In our “In the Pages” segment, Timothy Noonan, partner with Hodgson Russ, chats about his recent Tax Notes piece, " The Nuts and Bolts of New York’s 548-Day Rule, Revisited ."  For additional coverage, read these articles in Tax Notes: Wisconsin Justic...

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...