Tax Notes Talk

Tax Notes Talk episodes:

• 04.19.2024

  What the End of Chevron Deference May Mean for Tax

  Frank Agostino of Agostino & Associates discusses two pending Supreme Court cases, their potential effects on the Chevron doctrine, and their implications for the tax world. Listen to our latest episode on Moore here: A Recap of SCOTUS Oral Arguments in...

  
• 04.12.2024

  Growing Deficit and the Future of U.S. Fiscal Policy

  Tax Analysts' chief economist Martin Sullivan discusses the Congressional Budget Office’s latest economic forecast, new insights on the effects of the Tax Cuts and Jobs Act, and what all this means for tax policy. For more, read Sullivan's analysis, "Economists...

  
• 04.05.2024

  The SEC’s Final Climate Disclosure Rules: Simpler but Disputed

  Tax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and their reception from the business community.  For additional coverage, read Sarfo's article in Tax Notes, "Examining the SEC’s Simpler Carbon Pricing Disclosure Rules." Follow...

  
• 03.29.2024

  What’s a U.S. Trade or Business? Analyzing YA Global

  William McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner and what it means for the private equity sector. For additional coverage, read these articles in Tax Notes:Tax Pro Questions Tax Court’s Dealer...

  
• 03.22.2024

  Senate Stasis: An Update on Congress’s Tax Deal

  Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the roadblocks the Tax Relief for American Families and Workers Act is facing in the Senate. For additional coverage, read these articles in Tax Notes:Crapo’s Tax Deal Offers Were Non-starters...

  
• 03.15.2024

  An Update on Pillar 1 Amount B

  Tax Notes chief correspondent Stephanie Soong discusses the latest developments surrounding amount B under pillar 1 of the OECD’s two-pillar corporate tax reform plan.  Listen to our last podcast on amount B: Pillar 1 Amount B: Disagreements and Divides For additional...

  
• 03.08.2024

  Navigating the Corporate Transparency Act

  Christine Green of Steptoe & Johnson PLLC discusses the Corporate Transparency Act and the recent litigation regarding its constitutionality. For additional coverage, read these articles in Tax Notes:U.S. Court Declares Corporate Transparency Act UnconstitutionalYellen: New Beneficial Ownership Reporting Rules Already...

  
• 03.01.2024

  Medtronic, 3M, Abbott Labs, Oh My! Transfer Pricing Update

  Tax Notes contributing editor Ryan Finley discusses the latest developments in three transfer pricing cases — Medtronic, 3M, and Abbott Labs — and their implications for the future. For additional coverage, read these articles in Tax Notes:Business Groups Urge Eighth...

  
• 02.23.2024

  Taxing Billionaire Borrowing: A New Kind of Wealth Tax?

  Professors Edward Fox and Zachary Liscow discuss their proposal for a new tax on billionaires that would apply to borrowing against their assets. For more, read Fox and Liscow's article, "No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole,"...

  
• 02.16.2024

  Tracking the Latest on the House Tax Reform Plan

  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...

  
• 02.09.2024

  The Plastic Problem: Using Tax to Protect the Environment

  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: @TaxStewTax Notes: @TaxNotes ** This episode...

  
• 02.02.2024

  Liberty Global and the Economic Substance Doctrine

  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...

  
• 01.26.2024

  What to Expect in the 2024 Filing Season

  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...

  
• 01.19.2024

  Moore 2.0? Analyzing Altria Group Inc. v. United States

  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 StatesMoore Money, More Tax...

  
• 01.12.2024

  Spotlighting Tax Transparency Around the Globe

  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...

  
• 01.05.2024

  State Tax Policy Trends to Watch in 2024

  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...

  
• 12.29.2023

  2024 U.S. Tax Legislation Forecast

  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...

  
• 12.22.2023

  Year-End Collection: Tax Oddities of 2023

  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...

  
• 12.15.2023

  A Recap of SCOTUS Oral Arguments in Moore v. United States

  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...

  
• 12.08.2023

  The Reporter's Notebook: Stories From Covering the OECD

  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...

  
• 12.01.2023

  Taxing Carbon at the Border

  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...

  
• 11.22.2023

  Cryptoassets and State Taxation

  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...

  
• 11.17.2023

  Taxing the Fast-Fashionistas

  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...

  
• 11.10.2023

  Diversity and the Tax Bar

  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...

  
• 11.03.2023

  Navigating New Guidance on the Corporate Alternative Minimum Tax

  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 SharesCorporate AMT Consolidation...

  
• 10.27.2023

  IRA Energy Credits, Part 2: Proposed Regs and What’s Next

  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,...

  
• 10.20.2023

  IRA Energy Credits, Part 1: History and Early Guidance

  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...

  
• 10.13.2023

  The EU's Latest Plan to Simplify Corporate Taxation

  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...

  
• 10.06.2023

  Race-Based Poll Taxes and 20th-Century Discrimination

  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...

  
• 09.29.2023

  IRS Key Updates: ERC, EITC, and Government Shutdown Plans

  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...

  
• 09.22.2023

  Cryptocurrency and the Newly Proposed Tax Rules on Digital Assets

  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...

  
• 09.15.2023

  An Update on the Foreign Tax Credit Rules and IRS Relief

  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...

  
• 09.08.2023

  The Intersection of U.S. Tax Law and Democracy

  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: @TaxStewTax Notes: @TaxNotes ** This episode...

  
• 09.01.2023

  Checking In With Congress: Fall 2023 Preview

  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...

  
• 08.25.2023

  Tax and the Future of Artificial Intelligence

  John McGowan of HubSync discusses artificial intelligence and its role in the tax field. For additional coverage, read these articles in Tax Notes:AI in the DOR: State Tax Departments Ponder Use of Artificial IntelligenceIRS Working to Deploy AI Algorithms and...

  
• 08.18.2023

  Pillar 1 Amount B: Disagreements and Divides

  Tax Notes contributing editor Ryan Finley provides an overview of amount B from pillar 1 of the OECD’s two-pillar corporate tax reform plan and discusses the fundamental dispute over it. For additional coverage, read these articles in Tax Notes:Analysis: Scoping-Criteria...

  
• 08.11.2023

  The Employee Retention Credit: Scams and Successes

  Tom Cullinan, a former IRS official now with Chamberlain Hrdlicka, discusses the basics of the employee retention credit, the recent rise in misleading promotions and fraudulent ERC claims, and the IRS’s response. For additional coverage, read these articles in Tax Notes:Employee...

  
• 08.04.2023

  Inside Bidenomics: Unpacking the President's Tax Priorities

  Tax Notes White House reporter Alexander Rifaat discusses the Biden administration’s economic plan called “Bidenomics” and its effect on tax. For additional coverage, read these articles in Tax Notes:National Economic Council Touts Impact of Biden Tax IncentivesBiden Extols the Virtues of...

  
• 07.28.2023

  Manal Corwin Takes the Helm: Updates on the OECD Tax Reform Plan

  Manal Corwin, the new director of the OECD's Centre for Tax Policy and Administration, discusses her vision for the organization and the latest updates on the inclusive framework and two-pillar project. For additional coverage, read these articles in Tax Notes:Vietnam...

  
• 07.21.2023

  Moore Money, More Tax Problems? Analyzing Moore v. United States

  Professor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case Moore v. United States before the Supreme Court, and its implications on the U.S. tax system. For additional coverage, read these articles in...

  
• 07.14.2023

  The Evolution of International Corporate Taxation

  Marna Ricker, EY’s global vice chair of tax, discusses how international tax advisers and corporate tax clients have handled recent tax reforms and what to expect next. For additional coverage, read these articles in Tax Notes:Extended OECD Digital Tax Ban...

  
• 07.07.2023

  How Fake News Affects the Tax World

  Professors Kathleen DeLaney Thomas and Erin Scharff discuss fake tax news and the effect it has on public policy.   For more, read the professors' article "Fake News and the Tax Law." Follow us on Twitter:Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes *** Credits Host: David...

  
• 06.30.2023

  Let's Make a Deal: Examining the U.S.-Chile Tax Treaty

  Tax Notes reporters Cady Stanton and Michael Smith discuss the recently passed U.S.-Chile tax treaty and the importance of tax treaties on both a national and international scale. For additional coverage, read these articles in Tax Notes:Chile-U.S. Tax Treaty Gets...

  
• 06.23.2023

  House GOP Tax Package: The Kickoff for Congressional Bargaining?

  Steve Rosenthal of the Urban-Brookings Tax Policy Center reviews the GOP tax package approved by the House Ways and Means Committee, specifically the proposed individual and business tax cuts. For additional coverage, read these articles in Tax Notes:House Tax Bill...

  
• 06.16.2023

  Five Years of Wayfair: Continuing Complexity

  Scott Peterson of Avalara discusses the South Dakota v. Wayfair decision, including how companies and states are faring five years later and what could be next with sales tax nexus. For additional coverage, read these articles in Tax Notes:Quad Graphics...

  
• 06.09.2023

  Crisis Averted: Breaking Down the Debt Ceiling Bill

  Tax Notes reporter Alexander Rifaat discusses the tax implications of the recently passed debt ceiling bill and gentleman’s agreement over IRS funding. For additional coverage, read these articles in Tax Notes:Biden Signs Debt Ceiling Bill Into LawSenate Approves Debt Limit Deal,...

  
• 06.02.2023

  U.S. Economic Update: Inflation, the Deficit, and the Debt Limit

  Tax Analysts’ chief economist Martin Sullivan provides an overview of the state of the economy and how the recent debt limit bill could affect it. For additional coverage, read these articles in Tax Notes:House Sends Debt Limit Bill, IRS Cuts...

  
• 05.26.2023

  We’re Free Filin’? Assessing the IRS’s Direct File Report

  Former IRS Commissioner David Kautter, now with RSM, discusses the recently released report on the feasibility of an IRS-run direct file program. For additional coverage, read these articles in Tax Notes:Free Direct-File Pilot Will Launch Next Year, IRS SaysReport of...

  
• 05.19.2023

  State’s Victory: An Update on Maryland’s Digital Advertising Tax

  Tax Notes reporter Andrea Muse provides an update on the state and federal lawsuits challenging Maryland’s digital advertising tax.  Listen to our previous episodes on this:The Fight Over Maryland’s Digital Advertising Tax, Part 1The Fight Over Maryland’s Digital Advertising Tax, Part...

  
• 05.12.2023

  Clarence Thomas’s Luxury Travel and the Gift Tax

  Professors Bridget Crawford and Victoria Haneman discuss the estate and gift tax and how it could apply to the gifts received by Supreme Court Justice Clarence Thomas. For additional coverage, read these articles in Tax Notes:Harlan Crow Dodges Wyden Request...