Tax Notes Talk

Andrew Velarde talks to Joe Calianno of BDO about the pending final guidance on the global intangible low-taxed income provision enacted as part of the Tax Cuts and Jobs Act, and Paige Jones talks to Scott Smith of BDO about the state responses to GILTI.

At a breakfast panel of the American Bar Association Tax Section meeting in Washington, David Stewart talks to Lilian Faulhaber and Will Morris about the taxation of the digital economy. Lilian Faulhaber is a professor at Georgetown Law, and Will Morris is the deputy global tax policy leader at PwC.

Tax Notes Today Legal Reporter Eric Yauch discusses the final section 199A regulations and the IRS's FAQ on the application of the new passthrough deduction. For additional coverage, read these articles in Tax Notes :   IRS Sneaks ‘Nasty Surprise’ Into Expanded 199A FAQ Business Separation Under 199A Remains a Mystery Whether a Taxpayer Qualifies for 199A Depends on Who You Ask What Constitut...

In a phone interview, Jonathan Curry talks to Brad Dillon of Brown Brothers Harriman about estate planning trends following the Tax Cuts and Jobs Act, as well as what keeps planners up at night ahead of the 2020 election.

Stephanie Cumings discusses the Opportunity Zone program and the highlights of the new proposed regulations. For additional coverage, read these articles in Tax Notes :  O-Zone Regs May Not Totally Bar Triple Net Leases O-Zone Regs Don’t Address Practical Tiered-Partnership Issue New Proposed O-Zone Regs May Be the Last, Officials Say Carried Interest Benefits Curbed for Some O-Zone Investments

In part 2 of an interview with National Taxpayer Advocate Nina Olson, Tax Notes Today senior reporter William Hoffman and Olson discuss her impending retirement, her work as the national taxpayer advocate, and her future plans.

In part 1 of an interview with National Taxpayer Advocate Nina Olson, Tax Notes Today senior reporter William Hoffman and Olson discuss the filing season, the Taxpayer First Act (H.R. 1957), the disclosure of program manager technical advice, and congressional efforts to get President Trump's tax returns. For additional coverage, read these article in Tax Notes : Treasury Misses Dems’ Deadlin...

Raymond Wynman, the managing director of Global Tax Management’s International Tax practice, discusses the final rules on section 965, specifically the 965(b) basis-shifting election and the specified payment rule.

In our special April Fools' episode, Tax Notes reporters recount some of their favorite stories of tax protester arguments. 

Stephanie Johnston talks to Grace Perez-Navarro, deputy director of the OECD's Centre for Tax Policy and Administration, about its public consultation in Paris to address taxing the digital economy, and Ryan Finley and Johnston discuss the consultation document in detail. For additional coverage, read these articles in Tax Notes : Making Waves: OECD Navigates Debate on Tax Rules for Digital A...

Mike Minihan of BX3 Capital discusses the cryptocurrency market and its regulatory and tax environment.

William Hoffman checks in on the the first round of tax filings under the Tax Cuts and Jobs Act, including the data on refunds and the effect of the government shutdown on the filing season. For more detailed coverage, read these articles in Tax Notes : Refunds Turn Higher, but Treasury Warns of Changes Policymakers Debate Causes, Remedy for Tax Refund Lag Economic Analysis: Will Disappointing Ref...

Kimberly Clausing, the Thormund Miller and Walter Mintz Professor of Economics at Reed College, discusses tariffs, free trade, and globalization. She is also the author of the new book , Open: The Progressive Case for Free Trade, Immigration, and Global Capital .

Richard Joslin, a consultant to EnTrustPermal, discusses how the new business loss and interest expense limitations work together and affect other code provisions. For more details, read Joslin's article in Tax Notes .

Carrie Elliot talks about the changes the Tax Cuts and Jobs Act will bring between now and 2027, including rate increases.

Eric Yauch discusses the final rules on the centralized partnership audit regime. For additional coverage, read these articles in Tax Notes : Audit Regime Raises Need for Appeals Guidance Practitioners Suggest Options for Debt Issues in Audit Regime Final Audit Regs Put Focus on Debt Mischaracterization Final Audit Regs Clarify What’s In, What's Out of New Regime New Final Partnership Audit R...

Tax Notes contributing editor Benjamin Willis examines the authority of regulators in interpreting statutory tax provisions, especially in the context of the Tax Cuts and Jobs Act as the role of regulations has become more prominent. Read Willis’s related Tax Notes article .

Robert Goulder discusses the proposal to eliminate the EU's unanimity requirement for tax directives and what that would mean for tax policy. For additional coverage, read these articles in Tax Notes : Should the EU Scrap the Unanimity Requirement? Cost of Unanimity on Tax Rules Will Only Increase, Group Says Proposal to End EU Unanimity Requirement Coming by Year-End EU's Moscovici Says...

Jonathan Curry takes a fresh look at the tax regulatory review agreement between the Office of Management and Budget and Treasury now that the process has had time to play out. For further coverage, read these articles in Tax Notes : OIRA Review of Tax Regs Presses on Despite Shutdown A Look Ahead: Treasury, OIRA to Chart New Territory as Final Regs Flood In Treasury, OIRA Still at Odds Over When...

Jeremy Scott, Stephanie Cumings, and Andrew Velarde provide a review of what happened with tax legislation and guidance in 2018 and what's ahead in 2019. For additional coverage, read these articles in Tax Notes : Neal Planning for TCJA Hearing by January’s End A Look Ahead: Legislators Queuing Up Multiple Retirement Bills A Look Ahead: Healthcare Tax Policy Could Stem From Divided Congress H...

In the second volume, reporters highlight the quirkiest tax stories of the year. For coverage of these stories in Tax Notes , see: Meals Deduction Guidance Comes Off the Back Burner New Business Meals Guidance Creates Substantiation Concerns California Pot Money Takes Long, Strange Trip to Bank Historic $5.6 Million Washington State Tax Zapper Case Dismissed  Cheesecake Factory Asks for Cherry on...

Reporters highlight the quirkiest tax stories of the year. As mentioned in the episode, here is a copy of Adolf Hitler's 1926 tax return provided to Tax Analysts. For coverage of these stories in Tax Notes , see: Court Guns Down IRS Arguments Over Deductions for Cowboy Games Hitler’s 1926 Tax Return on Sale for $125,000 Cirque du Soleil Founder’s Space Flight Taxable

Emily Foster and Eric Yauch discuss some of the key elements of the recently proposed regulations on the business interest deduction limitation. For more extensive coverage, read these articles in Tax Notes : Interest Rule Leaves Securities Traders in a Jam Interest Regs Muddy Partnership Debt-Equity Decisions Interest Deduction Regs’ Antiavoidance Rule Causes Reassessments Interest Allocation Rul...

David Stewart talks to Porus Kaka at the International Taxation Conference in Mumbai about various tax issues, including India's new permanent establishment concept, taxation of the digital economy, and the effects of the Tax Cuts and Jobs Act. For related coverage, read these articles in Tax Notes : India’s Tax Chief: Digital Taxation Needs Fair Allocation Rules India’s New PE Scheme Limited...

Jad Chamseddine and Paul Jones discuss the Wayfair decision and the long-term implications for state and foreign taxes. Listen to previous episodes on Wayfair : Navigating the Post- Wayfair  World U.S. Supreme Court Overturns  Quill For additional coverage, read these articles in Tax Notes :  Texas Bill Would Provide Statewide Local Tax Rate for Remote Sellers Wayfair  Settlement Is a Missed Oppor...