Tax Notes Talk

Timothy Noonan of Hodgson Russ LLP discusses how some states tax remote employees and the effect of temporary pandemic tax changes.

For additional coverage, read these articles in Tax Notes:

• Bill Seeks to Shield Teleworkers From St. Louis's Earnings Tax
• Analysis: The Pandemic’s Tax Fallout Continues
• Remote Work Complicates Employer Tax Compliance, Pressures States to Revise Rules
• New York Remote Work Rules Clash With COVID-19 Realities, Experts Say

In our “In the Pages” segment, Doug Borg, a manager in the Washington office of RSM US LLP, chats about his coauthored Tax Notes piece, “Puerto Rico Resident Exemption to Be Focus of IRS Audit Campaign.”

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by SafeSend. For more information, visit safesend.com.

This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Beth Viola and Nicole Elliott of Holland & Knight discuss the latest clean energy tax proposals and the likelihood of their passage in Congress.

For additional coverage, read these articles in Tax Notes:

• Bipartisan Energy Bill May Focus on Carbon Capture Credits
• Analysis: Low-Carbon Hydrogen Credits Break Through
• Green Tax Credits Spotlighted in State of the Union

Follow us on Twitter:

• Marie Sapirie: @mariesapirie
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by SafeSend. For more information, visit safesend.com.

This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Valeria Tarasenko of Dentons Kyiv discusses the Ukrainian government’s tax policy changes in response to the Russian invasion. 

For additional coverage, read these articles in Tax Notes:

• Ukraine Issues Guidance on Corporate Tax Benefits
• Argentina Proposes Tax on Profits of Firms Benefiting From War
• ICRICT Calls on G-20 to Establish Global Asset Registry
• NGOs Highlight Effectiveness of Taxing Russian Energy
• Bipartisan Bill Targets Foreign Tax Credits in Russia
• Ukraine Considering Tax Increases for MNEs With Ties to Russia
• OECD Expects More Information Requests as War in Ukraine Rages

In our “In the Pages” segment, Robert van Brederode, the founding partner of BrederodeTax LLC, chats about his Tax Notes International article, “Ethical Equilibrium in Taxation.” 

Follow us on Twitter:

• Sarah Paez: @PaezWrites
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by SafeSend. For more information, visit safesend.com.

This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.

This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

IRS Commissioner Charles Rettig discusses the current state of the tax agency, including the paper return backlog, technology improvements, and hiring updates.

Listen to the entire interview here: The State of the IRS with Commissioner Charles Rettig

For additional  coverage, read these articles in Tax Notes:

• Rettig Warns Against New Info Reporting Rules Without Funding
• New Tax Credits Blamed for Huge Number of 2021 Filing Errors
• New Hiring Authority Paying Off for IRS, Rettig Says
• Taxpayer Advocate Urges Rapid IRS Uptake of Paper-Scanning Tech
• IRS Modernization Has Means but Not Funding, Rettig Says
• Rettig Makes a Big Backlog Pledge, Defends Audit Priorities

Follow us on Twitter:

• Cara Griffith: @TaxCaraGriffith
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

For more about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.

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This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.

This episode is sponsored by SafeSend. For more information, visit safesend.com.

This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.

This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Rohit Kumar of PwC discusses the Biden administration’s fiscal 2023 budget, explaining the new proposals and how the budget is different than the Build Back Better Act.

For additional  coverage, read these articles in Tax Notes:

• Tax Pros Eye Biden’s Estate Tax Plans, Shrug Off Billionaire’s Tax 
• White House Seeks Double-Digit Increase in IRS Funding
• Plans for Taxing the Wealthy and Corporations Grow Larger
• Treasury Green Book Reveals Major Changes in Tax Goals

 
In our “In the Pages” segment, Tony Santiago, the founder and president of TaxSearch Inc., chats about his series on the hiring and retention of U.S. tax professionals. Read the first article in his series, “Tax Hiring Outlook 2022.” 

Follow us on Twitter:

• Jonathan Curry: @jtcurry005
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.

This episode is sponsored by SafeSend. For more information, visit safesend.com.

This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.

This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Tax Notes reporters Jonathan Curry and Caitlin Mullaney set the record straight on 10 common tax myths.

For more coverage, read Mullaney's article in Tax Notes, "#TaxTok Answers the Request for Easy-to-Understand Tax Info."

Follow us on Twitter:

• Jonathan Curry: @jtcurry005
• Caitlin Mullaney: @MullaneyWrites
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

For more about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.

This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Marlene Nembhard Parker and Fabrizia Lapecorella discuss their partnership as the first co-chairs of the OECD inclusive framework on base erosion and profit shifting and speculate on the future of women leading international tax.

For additional  coverage, read these articles in Tax Notes: 

•  OECD's BEPS Inclusive Framework Appoints New Co-Chair
• OECD Tax Standard-Setting Body Appoints New Chair

Follow us on Twitter:

• Stephanie Soong Johnston: @SoongJohnston
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.

This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.

This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Tax Notes reporter Andrew Velarde discusses the tax structure dispute in Whirlpool v. Commissioner and the case’s future implications for multinational companies.

For additional  coverage, read these articles in Tax Notes: 

• No Full Court Rehearing for Whirlpool, Sixth Circuit Says
• Whirlpool Agitated Over Attempt to Brand It a Tax Cheat
• Parts Manufacturer Sees Daylight Between Itself and Whirlpool
• DOJ Urges Circuit to Reject Whirlpool’s Call for Rehearing
• Groups Line Up to Warn Circuit About Whirlpool Fallout
• Whirlpool Wants Circuit to Give Branch Income Case Another Spin
• Whirlpool’s Circuit Court Loss Could Cost It $95 Million

In our “In the Pages” segment, Gary Wilcox, a partner at Mayer Brown LLP, chats about his coauthored Tax Notes piece, “Will Jurisdictional Nexus Survive Chevron Step 1?”

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes
  
  

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This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.

This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.

This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

Professor Richard Schmalbeck of Duke University Law School discusses college sports and taxation, including the potential effect of compensation for coaches and athletes on colleges’ tax-exempt status.

For more, read Schmalbeck and Zelenak's paper, "The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax."

For related coverage, read these articles in Tax Notes: 

• Taxwriter Questions More Universities About Coaches' Salaries
• Taxwriter Questions Big Salaries of Two College Coaches

Listen to the episode mentioned: Taxing College Athletes After NCAA v. Alston

Follow us on Twitter:

• Robert Goulder: @RobertGoulder
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes
  
  

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This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.

This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.

This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

Martin A. Sullivan, Tax Analysts’ chief economist, provides an overview of the U.S. economy before and during the COVID-19 pandemic, explaining the drastic increase in inflation and what is needed to curb it.

For more, read Sullivan's article in Tax Notes, "Your Quick Guide to the COVID-19 Economy and the Future of Inflation."

Listen to the episodes mentioned in this interview:

• Breaking Down the American Rescue Plan Act
• Countering the Coming Coronavirus Recession

Follow us on Twitter:

• Martin Sullivan: @M_SullivanTax
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes
  
  

**
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.

This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.

This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish