Tax Notes Talk

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...

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...