Tax Notes Talk

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...

Tax Notes Today legal reporter Eric Yauch delves into the recent decisions by several private equity firms to convert to corporations in wake of the Tax Cuts and Jobs Act. For additional coverage, read these articles in Tax Notes : Carlyle’s ‘Full C Corp’ Conversion Differs From Others Private Equity Firms Are Converting to Corps, Sort Of Apollo Joins Fund Manager Bandwagon by Converting to C Corp...

Tax Notes Today reporters Ryan Finley and Jad Chamseddine review several European countries’ unilateral approaches to taxing the digital economy and the U.S. reaction. For additional coverage, read these articles in Tax Notes : France Confident of G-7 Digital Taxation Deal Despite U.S. Probe French Senate Passes DST Despite U.S. Tariff Threats U.K. Proposes Draft DST Legislation Containing Double...

Jonathan Curry and Andrew Velarde discuss the draft regulations Tax Notes obtained from the Office of Information and Regulatory Affairs. For additional coverage, read these articles in Tax Notes : New OIRA Drafts Reveal Tweaks to TCJA Guidance OIRA Leadership Shuffle Opens Door to Tax Reg Review Shake-Up OIRA’s Tax Reg Reviews Remain a ‘Black Box’ Despite Draft Regs Spotlight on OIRA’s Review Pro...

Jared Dunkin, head of tax at a Washington, D.C.-based publicly traded multinational, discusses the role practitioners have in mentoring and developing tax professionals. Dunkin is author of the book , Brass Tax: 14 Actionable Insights to Power Your Success . *** This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/...

Steve Dixon and Kevin Kenworthy of Miller & Chevalier discuss the U.S. Supreme Court's recent decision to uphold Auer deference in Kisor v. Wilkie and what it means for the Treasury and the IRS. For additional coverage, read these articles in Tax Notes : Auer  Deference Survives, But ‘Neutered’ and ‘Zombified’ U.S. Supreme Court Decision on  Auer  Won’t Affect Tax Cases Conservative Justi...

Kristen Parillo and Ryan Finley discuss the Ninth Circuit's new opinion in Altera v. Commissioner upholding a regulation requiring that parties to a cost-sharing arrangement share stock-based compensation. For additional coverage, read these articles in Tax Notes : Altera , the Sequel — Jurisprudence Catches Up With BEPS Altera  Decision Revives Commensurate With Income Standard Ninth Circuit...

Tax Notes Today State reporter Paige Jones discusses the developments in states since the U.S. Supreme Court's June 21, 2018, decision in South Dakota v. Wayfair Inc . See the Tax Notes Nexus Tracker and these articles for more coverage: One Year Later: Experts Discuss Aftermath, Future Impact of  Wayfair No New Streamlined Member States a Year After  Wayfair NCSL SALT Task Force Contemplates...

Stephanie Johnston discusses the G-20 finance ministers' reaction to the OECD's workplan to achieve consensus on taxing the digital economy. The G-20 finance ministers met recently in Fukuoka, Japan. For more coverage, read these articles in Tax Notes : G-20 Finance Ministers Endorse OECD Roadmap for Digital Economy France Aims for G-7 Consensus to Set Stage for Digital Tax Deal OECD Set...

Professor Yair Listokin of Yale Law School discusses the ways that tax policy has affected past recessions and how it may help or hurt in the next one. He also takes a look at the Tax Cuts and Jobs Act from a macroeconomic tax perspective. Listokin is the author of the book, Law and Macroeconomics: Legal Remedies to Recessions . 

Eric Yauch and Andrew Velarde highlight the major themes that came up at the American Bar Association Section of Taxation meeting in Washington, including interesting insights into recent and coming regulations. For more coverage of the ABA meeting, read these articles in Tax Notes : IRS Considering More Safe Harbors in O-Zone Rules Partnerships Can Defer Section 1231 Gain Under O-Zone Rules Treas...