The Essential Tax Podcast

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 5 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Frederic Behrens, CFP. Frederic is a Partner in the New York office at Cerity Partners, where he provides investment management and financial advisory services for high-net-worth individuals and international families. In particular, he has significant experienc...

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 4 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Erik Sansen, Founding Partner and Attorney at Sansen International Tax Lawyers, a Belgian boutique law firm specializing in international tax law. After a career of many years in international law firms, Erik founded Sansen International Tax Lawyers in 2014. Eri...

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 3 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Nadine Anderson, Associate, Wolf Theiss. Nadine is an immigration attorney that holds degrees in both business law and finance. She began her career focusing on tax law but quickly shifted to immigration as a primary focus. Wolf Theiss was founded in 1957, is th...

The Essential Tax Podcast with Mishkin Santa, Season 3, Episode 2 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Mary Beth Lougen, EA, USTCP. Mary Beth is the President and Founder of American Expat Tax Services, which is an international tax preparation firm that assists Americans living abroad. She is also the COO of Expat Tax Tools, an international tax software company...

The Essential Tax Podcast with Mishkin Santa Season 3, Episode 1 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with John P. Dedon, Of Counsel, Cameron Ingersoll Roche PLLC. John is a tax lawyer with a talent for explaining the complexities of tax law in lay terms. He has focused his practice on estate planning, asset protection, Trusts, and other business areas for more than 3...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 18 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Rebecca Mowat, Senior Partnerships Director, Currencies Direct. Currencies direct was established in 1996 and is headquartered in London, England. Rebecca is a transatlantic business leader specializing in partnerships and business development. She has over 20...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 17 In this episode of The Essential Tax Podcast, Mishkin Santa visits with attorney Becki L. Young, Partner, Grossman Young & Hammond. Becki was recently recognized by Business Today as one of the Top 10 Most Influential Business Lawyers in the USA. Mishkin and Becki discuss US immigration policies as they relate to incoming forei...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 16 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Elizabeth McMorrow, JD, LL.M., owner at Elizabeth McMorrow Law, LLC. Prior to starting her law firm, Elizabeth served as in-house counsel at The Coca-Cola Company and Genzyme Corporation, a member of the Markit|CTI legal advisory team, a Senior Associate with D...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 15 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with David Roche, JD. David is a practicing Attorney with KVS Title, LLC. He has been employed with KVS for 14 years and has been working in the business for 23+ years. He is extremely knowledgeable regarding FIRPTA requirements and processes. Tune in for these key...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 14 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Mag. Christina Pichler, owner, auditor & tax advisor at Fidesta Consulting and Taxes, located in Wein, Austria. Christina is an attorney and has worked as a professor of corporate law at The Vienna University of Economics and Business. Christina has been es...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 13 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Catarina Breia, Partner & Head of Tax at Nexia – Santos Carvalho & Associados, SROC, S.A. Catarina leads the tax consulting division at Nexia – Santos Carvalho & Associados, located in Portugal. She has been a tax arbitrator in the Portuguese Admini...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 12 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Jason Levy, JD, Counsel at Grossman, Young & Hammond. Jason has been practicing law in the United States for over 28 years. Previously, Jason served as Senior Attorney with the Office of the General Counsel, Immigration Law Division at the U.S. Department o...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 11 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Nghi Huynh, Transfer Pricing Partner-in-Charge, Armanino Advisory LLC. Nghi is a proven tax professional with over 20 years of experience in transfer pricing, research, audit, and tax planning projects within Big 4 public accounting firms. Tune in for these key...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 10 In this episode of The Essential Tax Podcast, your host, Mishkin Santa, dives into some hot tax topics for #InternationalPodcastDay. Tune in for these key takeaways: Social media & Influencer guidance for tax practitioners and relevant case law. When a tax practitioner might be considered culpable for advice offered on social m...

Tune in to this mini episode of The Essential Tax Podcast for practical tips and updates on a timely topic in the international tax realm. Your host, Mishkin Santa, will briefly guide you through the most up-to-date information on this hot tax topic as well as provide his invaluable analysis and expert recommendations. About The Essential Tax Podcast: In each episode of The Essential Tax Podcast,...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 9 In this episode of The Essential Tax Podcast, Mishkin Santa discusses recent news items related to FinCEN Form 114 (FBAR) requirements, and how they will affect US and international tax reporting. Tune in for these key takeaways: A brief history of the FBAR’s origins in the Bank Secrecy Act of 1970. A summary of which taxpayers need...

Title: Substantiation for Conversion of Personal Residence to Rental Property Show Notes: Smith v. Commissioner, T.C. Memo 2025-24 (March 24, 2025) Treasury Regulation 1.167(g)-1: https://www.law.cornell.edu/cfr/text/26/1.46-3 About The Essential Tax Podcast: In each episode of The Essential Tax Podcast, MishkinSanta takes on the complex world of tax — all the jargon, acronyms, and stuffthat makes...

Title: Placed in Service Rules Update Show Notes: Lentine v. Commissioner, T.C. Docket No. 12443-21 (March 25, 2025) Treasury Regulation 1.167(a)-10: https://www.law.cornell.edu/cfr/text/26/1.167(a)-10 Treasury Regulation 1.46-3: https://www.law.cornell.edu/cfr/text/26/1.46-3 About The Essential Tax Podcast: In each episode of The Essential Tax Podcast, MishkinSanta takes on the complex world of t...

Title: Foreign Rental Property and Qualified Business Reporting Show notes:                                       IRS: Form 8858: https://www.irs.gov/pub/irs-pdf/f8858.pdf                          IRC 168: https://www.law.cornell.edu/uscode/text/26/168                              Treasury Regulation 1.989(a)-1: https://www.law.cornell.edu/cfr/text/26/1.989(a)-1 About The Essential Tax Podcast: In...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 8 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Austin C. Carlson, JD, CPA, Partner at Gray Reed. As a business lawyer and CPA, Austin brings a unique and rare set of skills and perspectives to every area of his practice, which includes corporate and tax counsel on M&A deals, complex corporate and tax pla...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 8 In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Nick Hart, VAT Partner, Saffery – United Kingdom; Michael Salman, Director, Nexia DHW – Netherlands; and Tobias Barkschat – Senior Manager, Nexia GmbH – Germany. Nick, Michael, and Tobias have a wealth of combined experience in navigating the European VAT. Join...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 6  In this episode of The Essential Tax Podcast, Mishkin Santa speaks with Austin C. Carlson, JD, CPA, Partner at Gray Reed. As a business lawyer and CPA, Austin brings a unique and rare set of skills and perspectives to every area of his practice, which includes corporate and tax counsel on M&A deals, complex corporate and tax pl...

The Essential Tax Podcast with Mishkin Santa, Season 2, Episode 5  In this episode of The Essential Tax Podcast, Mishkin presents and analyzes a brief history and some significant tax provisions of the One Big Beautiful Bill Act (OB3) that was recently signed into law by President Trump.    Tune in for these key takeaways:  A discussion of widely publicized provisions that may have been expected,...

Tune in to this mini episode of The Essential Tax Podcast for practical tips and updates on a timely topic in the international tax realm. Your host, Mishkin Santa, will briefly guide you through the most up-to-date information on this hot tax topic as well as provide his invaluable analysis and expert recommendations.  About The Essential Tax Podcast:   In each episode of The Essential Tax Podcas...

Tune in to this mini episode of The Essential Tax Podcast for practical tips and updates on a timely topic in the international tax realm. Your host, Mishkin Santa, will briefly guide you through the most up-to-date information on this hot tax topic as well as provide his invaluable analysis and expert recommendations. About The Essential Tax Podcast:   In each episode of The Essential Tax Podcast...