Tax Notes Talk

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the key provisions of the Tax Relief for American Families and Workers Act and its potential paths for passage in the Senate. For additional coverage, read these articles in Tax Notes: House Kills SALT Marriage Penalty Bill in Procedural Vote Smith Combats Claims Senate Republicans Weren’t in Tax Talks Senate Border Traffic Jam P...

Professor Roberta Mann of the University of Oregon School of Law explains how taxing single-use plastics could help combat their environmental effects.  For more, read Mann's article, " Targeting Plastic Pollution with Taxes ." Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the University of California Irvine School of Law Graduate...

Tax Notes managing legal reporter Andrew Velarde discusses the economic substance doctrine dispute in Liberty Global Inc. v. United States and its potential implications. For previous Moore episodes, listen to the following: A Recap of SCOTUS Oral Arguments in  Moore v. United States Moore Money, More Tax Problems? Analyzing  Moore v. United States For additional coverage, read these articles in ...

Kelly Phillips Erb, known online as Taxgirl, discusses the 2024 filing season’s challenges and considerations in light of the IRS’s post-IRA funding changes and the potential for congressional action on a tax deal.   For additional coverage, read these articles in Tax Notes: IRS Hasn’t Been Idle During ERC Moratorium IRS Launches Direct-File Platform Hopes for Senate Markup of Tax Deal Complicated...

Tax Notes contributing editor Robert Goulder discusses the downward attribution dispute in Altria Group Inc. v. United States and the case’s similarities to Moore . Listen to our Moore episodes: A Recap of SCOTUS Oral Arguments in  Moore v. United States Moore Money, More Tax Problems? Analyzing  Moore v. United States For additional coverage, read these articles in Tax Notes: Analysis: The Excise...

Tax Notes contributing editor Nana Ama Sarfo discusses global tax transparency efforts, specifically beneficial ownership registries and country-by-country public reporting. For more, read Sarfo's analysis in Tax Notes : New Year, New Expectations for Global Tax Transparency Follow us on Twitter: Nana Ama Sarfo: @nanaama_sarfo David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sp...

Stephanie Do of the Council On State Taxation discusses key state tax policy topics that are likely to see action in 2024, including the expiration of Tax Cuts and Jobs Act provisions.   For additional coverage, read these articles in Tax Notes : West Virginia Governor Highlights Fiscal 2024 Revenue COST Urges California High Court to Block Taxation of Intangibles The High Cost of Untaxed Sales SA...

Tax Analysts Chief Operating Officer Jeremy Scott reviews the 2023 developments in U.S. tax legislation and speculates what may lie ahead in 2024. For more on AI and the Big 4, read this Fortune article . For additional coverage, read these articles in Tax Notes : Businesses Paid More Taxes in Fiscal 2022, COST Report Says A Look Ahead: If a Tax Package Materializes, Don’t Blink or You’ll Miss It...

Tax Notes reporters recap some of the strangest stories they encountered in 2023, from a video game that can prepare tax returns to the IRS attempting to seize a 200-year-old Italian cello. For additional coverage, read these articles in Tax Notes: The ‘Gamification’ of Tax Return Preparation Has Arrived Tax Wonk Calls Foul on Massachusetts Surtax After NBA Player Departs Taxpayer Hits Sour Note i...

Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's oral arguments in Moore and predicts what's next for the case. For additional coverage, read these articles in Tax Notes: Government May Have Upper Hand in  Moore , but Court May Go Narrow Moore Sold Shares in Transition Tax Company for Big Gain Moores Fire Back That  Macomber  Is Controlling, Not Mere Dictu...

In honor of Tax Notes Talk 's 300th episode, Tax Notes chief correspondent Stephanie Soong reviews her tax career and coverage of the OECD over the last decade. For additional coverage, read these articles in Tax Notes: Pillar 1 Treaty Safe Harbor May Fall Short of Goals, Group Says EU Won’t Introduce Pillar 1 Directive, Commission Official Says Canada’s Position on Digital Tax Is Unchanged,...

Tax Notes chief correspondent Amanda Athanasiou discusses the growing global popularity of carbon border adjustment mechanisms, the EU’s new regime, and how border adjustments can be used to support carbon pricing and environmental policy. For additional coverage, read these articles in Tax Notes: Official Defends EU CBAM Against Developing Countries' Critiques Australia Considers CBAM in Car...

Wally Hellerstein of the University of Georgia Law School discusses the emerging state guidance for taxing cryptoassets. For more on the taxation of cryptoassets, listen to " Cryptocurrency and the Newly Proposed Tax Rules on Digital Assets ." For additional coverage, read these articles in Tax Notes: OECD Cryptoasset Framework to Come Into Force in 2027 New Jersey Tax Division: Crypto,...

Tax Notes contributing editor Nana Ama Sarfo discusses how lawmakers across the globe are looking to taxes to address problems with fast fashion. For additional coverage, read Sarfo's analysis for free in Tax Notes : " The Tax Man Comes for Fast Fashion ." Follow us on Twitter: Nana Ama Sarfo: @nanaama_sarfo David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored b...

Sanessa Griffiths of Skadden, Arps, Slate, Meagher & Flom LLP discusses the lack of diversity in the tax bar and recommends ways to fix it. For more, read Griffiths et al's article, " Diversity in the Tax Bar — Reflections on Lessons Learned and the Path Forward ." For the report mentioned in the intro, visit " Goal III Report 2022 ." Listen to more Tax Notes Talk epis...

Mike Resnick of Eversheds Sutherland discusses the effects on taxpayers of the corporate alternative minimum tax and its recently released guidance. For additional coverage, read these articles in Tax Notes : Proposed Regs for Corporate AMT Will Address Partnership Shares Corporate AMT Consolidation Rules Flow From Tax Principles Financial Firm Highlights Potential for Corporate AMT Distortion Tre...

In the second of a two-episode series, Tim Jacobs of Hunton Andrews Kurth continues his discussion of the energy credits enacted in the Inflation Reduction Act and the proposed regulations. Listen to the first part of this series: IRA Energy Credits, Part 1: History and Early Guidance For additional coverage, read these articles in Tax Notes : Grouping Rule Could Be Added to Clean Energy Prefiling...

In the first of a two-episode series, Tim Jacobs of Hunton Andrews Kurth discusses the energy credits enacted in the Inflation Reduction Act and the major pieces of guidance released so far.  Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act: The New Excise Tax on Corporate Stock Buybacks U.S. Tax Provisions Driving the Fight Against Climate Change $80 Billi...

Tax Notes reporter Elodie Lamer discusses the Business for Europe: Framework for Income Taxation (BEFIT) initiative, the European Commission’s latest plan to harmonize and streamline certain aspects of corporate taxation. For additional coverage, read these articles in Tax Notes: Analysis: BEFIT for Europe: Must We Do This Again? Global Developments Both Helped and Constrained EU’s BEFIT European...

Professor Jeremy Bearer-Friend of the George Washington University Law School discusses poll taxes in the 20th century and how they were used to target taxpayers based on race and ethnicity. For more, read Bearer-Friend's article, " Race-Based Tax Weapons ." Listen to more Tax Notes Talk episodes from our critical tax theory series: Examining Treasury’s Review of Racial Bias in the...

Robert Kerr, formerly with the IRS and now with Kerr Consulting, discusses latest developments from the IRS, including the tax agency’s plans for a government shutdown and its handling of the employee retention credit. For additional coverage, read these articles in Tax Notes: Looming Shutdown Threatens to Derail IRS’s Progress IRS Isn’t Shutdown-Proof After All IRS to Scale Back EITC Audits, Citi...

Garrett Brodeur, a tax attorney based in Washington, D.C., discusses the recently released proposed regulations for the cryptocurrency industry and their potential effect on digital asset transactions. For additional coverage, read these articles in Tax Notes: Tax Pros Wary of Overly Inclusive Crypto Reporting Regs Decentralized Exchanges Considered Brokers Under Proposed Regs Proposed Regs Provid...

Tax Notes reporter Andrew Velarde discusses the latest developments on the final regulations for claiming foreign tax credits, including the IRS’s decision to delay implementation and the tax community’s response. For more on the foreign tax credits, listen to " The Final Foreign Tax Credit Rules: Complaints and Confusion ." For additional coverage, read these articles in Tax Notes: IRS...

Professor Clint Wallace of the University of South Carolina School of Law discusses his argument for using tax policy to reinforce democracy. For more, read Wallace's article, " A Democratic Perspective on Tax Law ." Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstra...

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword preview what to expect from Congress in tax policy this fall, from a potential end-of-year tax package to IRS funding. For additional coverage, read these articles in Tax Notes: GOP Taxwriters to Air Grievances to OECD Leaders in Europe Once Upon a Time: Bipartisan Senate Group OK’d $40B for IRS State SALT Workarounds Cost Feds at Least...