Tax Notes Talk

Michelle de Niese of the Corporate Tax Association discusses how the Australian tax system has evolved and how the tax profession is responding. 

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

Angelina Lagana and Cameron Blackwood of Corrs Chambers Westgarth discuss Australia's latest tax reforms and how they are affecting multinational corporations.

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

Juliane Kokott, advocate general of the EU's Court of Justice, reflects on her path to the Court and her two-decade tenure.

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

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes reporters Stephanie Soong and Sarah Paez break down the biggest international tax developments from the annual International Fiscal Association Congress in Melbourne, Australia.

For more, read the following coverage in Tax Notes: 

• Countries Gear Up to Resume Digital Taxation Talks at OECD
• EU to Launch Work on UTPR Implementation
• AI Presents Tax Administration Risks, HMRC Official Says
• U.N. Dispute Resolution Draft Protocol Prioritizes Optionality

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

Three state tax policy experts discuss how the states have approached the One Big Beautiful Bill Act and the implications for taxpayers and state budgets. 

For the entire discussion, watch or listen to "State Conformity to the OBBBA: The Decoupling Wave."

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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 investigations editor Lauren Loricchio and legal reporter Chandra Wallace discuss their investigation into a tax strategy involving housing units manufactured by Utah company BoxHouse that allows investors to avoid income taxes while helping disaster victims. The deal might be too good to be true, but that isn’t stopping some tax professionals from promoting it.

For more, read Loricchio and Wallace's story in Tax Notes, "How Trump’s Big Beautiful Bill Boosted a Tiny-Home Tax Shelter."

Reach out to Loricchio via encrypted message on Signal at TaxNotesLauren.33.

Reach out to Wallace via encrypted message on Signal at chandra.04.

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

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