Tax Notes Talk

De Morrow of Greenberg Traurig discusses the Maryland Tax Court decision that struck down the state's digital advertising tax and what's next for the case. 

For more, read the following in Tax Notes:

• Maryland Appeals State Tax Court's Digital Ad Tax Decisions
• Digital Ad Tax Is Unconstitutional, Maryland Tax Court Says

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes reporters Tyrah Burris and Emily Hollingsworth discuss their investigation into the IRS's longtime efforts to update its aging technology and the uncertain future of the modernization plans.

For more, read Burris and Hollingsworth's article in Tax Notes, "In Flux: The Uncertain State of IRS Modernization."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes reporters Elodie Lamer and Sarah Paez discuss their biggest takeaways from the fifth session of the Intergovernmental Negotiating Committee for a U.N. framework convention on international tax cooperation. 

For more, read the following coverage in Tax Notes:

• U.N. Countries Still Divided on How to Tax Digital Services
• OECD Countries Want Treaty Renegotiation Out of U.N. Convention
• European Countries Fear Backdoor U.N. Tax Convention Updates
• Some Countries Worry About Duplication in U.N. Tax Convention
• U.N. Countries Push for Stronger Definition of Superrich
• EU, OECD Countries Demand Treaty Protections in U.N. Tax Talks

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Anthony Infanti, professor of law at the University of Pittsburgh School of Law and author of The Human Toll: Taxation and Slavery in Colonial America, discusses how taxation helped create and uphold the institution of slavery in Colonial America.

For more on Infanti's book, read Thorndike's review in Tax Notes, "Subjugation With a Budget Line: How Tax Law Protected Slavery."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes Capitol Hill reporter Cady Stanton previews what to expect from Congress this fall, from IRS funding to the possibility of a lame-duck tax package. 

For more, read the following in Tax Notes:

• House Sends Stopgap Funding Bill to Trump’s Desk
• Senate May Act on Chief Counsel, Tax Court Nominees After Recess
• All Eyes on Lame Duck for Last-Chance Tax Package in 2026

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes Talk is taking a hiatus for the month of August. We’ll be back in your feed in the fall! In the meantime, be sure to check out our extensive back catalogue. 

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Audio Editor: Jordan Parrish

Four international tax policy experts discuss how tax policy could strengthen Europe's technology sector and improve its global competitiveness.

For the entire discussion, watch or listen to "Bridging Europe’s Innovation Gap: Tax, Capital, and Scale."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes legal reporter Trevor Sikes investigated how the qualified tips deduction under the One Big Beautiful Bill Act has affected tipped workers in the year since the law's enactment.

Sikes and fellow legal reporter A.J. Collins interviewed the following people for this episode: 

• Morgan Harms, a server at William Jeffrey’s Tavern in Arlington, Virginia 
• Michael Chittenden, a lawyer with Covington and Burling 
• Matt Catchpole, owner of the South Carolina restaurant group Panhandle Slam Hospitality 
• Jim Toole, a clubhouse manager for the Lancaster Stormers, an American professional baseball team in Pennsylvania 

For more, read Sikes and Collins' story in Tax Notes, "Check, Please: Workers React to ‘No Tax on Tips’ One Year In."

Our audio sources for this episode:

• Vice President Vance Delivers Remarks in Michigan on Tax and Spending Cuts Legislation
• Secretary Scott Bessent Testifies on Treasury Department 2027 Budget Request
• Former President Trump Holds Rally in Las Vegas

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Freelance reporters Emilia Sroka and Roland Papp discuss paying taxes in Poland and Hungary and how the citizens in those countries feel about it. 

Listen to the full series: 

• Around the World in Taxes: the Netherlands and Brazil
• Around the World in Taxes: Greece and Italy

For more, read the tax morale series for free in Tax Notes:

• Church or State: Italian Income Taxes and Symbolic Choice
• Haratsi to I Krísi: Avoiding Taxes as an Act of Greek Patriotism
• Closing the Gaps: How Polish Local Governments Boost Tax Morale
• Carrots and Sticks: How Hungary Taught a Generation to Pay Taxes
• ‘Friendly Collection’: Brazil’s Plan to Reduce Taxpayer Mistrust
• Pay or Drown: How the Dutch Fostered Resilient Tax Compliance

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Freelance reporters Olaf Geurts and Bárbara Mengardo discuss paying taxes in the Netherlands and Brazil and how the citizens in those countries feel about it. 

Listen to last week's episode: Around the World in Taxes: Greece and Italy

For more, read the tax morale series for free in Tax Notes:

• Church or State: Italian Income Taxes and Symbolic Choice
• Haratsi to I Krísi: Avoiding Taxes as an Act of Greek Patriotism
• ‘Friendly Collection’: Brazil’s Plan to Reduce Taxpayer Mistrust
• Pay or Drown: How the Dutch Fostered Resilient Tax Compliance

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian