Tax Notes Talk

Tax Notes reporter Sarah Paez discusses the EU tax haven blacklist and the potential impact of the recently released Pandora Papers.

Read Sarah's article on the EU blacklist here: EU Tax Haven Blacklist Hamstrung by Politics, Critics Say

For additional coverage, read these articles in Tax Notes:

• MEPs Demand Action Against Tax Avoidance After Pandora Papers
• Pandora Papers Leak Details Widespread Use of Offshore Entities
• Turkey Evades EU Tax Haven Blacklist Once Again
• EU Code of Conduct Group Reviewing Scope of Blacklist Criteria

Follow us on Twitter:

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

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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.

We are excited to announce the new Tax Notes Transfer Pricing Center! For more information, visit taxnotes.com/transferpricing.

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

Tax Notes Capitol Hill reporters Doug Sword and Frederic Lee return to discuss the latest tax developments with the record-breaking infrastructure and reconciliation legislation advancing in Congress.

Listen to the last Tax Notes Talk episode about Congress: Keeping Up With Congress: Fall 2021 Preview

For additional coverage, read these articles in Tax Notes:

• ‘We Need to Get a Number,’ Neal Says of Reconciliation Stalemate
• Neal Continues Push for Action on Retirement Issues
• Democrats Move Off $3.5 Trillion Figure, Infrastructure Link
• House Sets Up $3.5 Trillion Reconciliation Bill for Floor Vote
• Bank Reporting In, Stepped-Up Out of Tax Bill Options, Neal Says
• Congressional Democrats Shifting on Key Tax Items
• Wyden Looks to Tighten Rules Partnerships Use to Sidestep Taxes

In our “In the Pages” segment, Lynn Gandhi, a partner with Foley & Lardner LLP, chats about her recent Tax Notes cover piece, "Zelinsky — Round 2 of the Convenience of the Employer Test."

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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.

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

Professors Bridget J. Crawford of the Pace University School of Law and Anthony C. Infanti of the University of Pittsburgh School of Law discuss viewing the U.S. tax code through a feminist lens.

Listen to more Tax Notes Talk episodes from our critical tax theory series:

• Taxes and the LGBTQ Community
• Addressing Racial Inequity in State and Local Tax Policy
• The Tax Code and Economic Justice in America
• How Racial Diversity Shaped U.S. International Tax Policy

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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.

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

Jordan Bass of the firm Taxing Cryptocurrency discusses the proposed cryptocurrency tax changes that Congress is considering, and how they could affect taxpayers and the digital asset industry. 

For additional coverage, read these articles in Tax Notes:

• House Democrats Propose Dramatic Changes to Wash Sale Rule
• Potential Breadth of Crypto Rules Worries Industry
• News Analysis: A Scorecard for Reconciliation, Round 2
• Ramp Up Crypto Reporting Now, Say Tax Pros
• Practitioner Suggests Another Look at Crypto-Specific Amnesty
• The Cryptocurrency Legislative Battle Is Far From Over
• News Analysis: DeFi-ing Crypto Financial Regulation

In our “In the Pages” segment, Rob Warren, assistant professor of accounting at the Radford University Davis College of Business and Economics, chats about his recent Tax Notes piece, "More Tax Cops Are Needed to Close the Tax Gap."

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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.

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

Mark Strimber of RSM US LLP provides an overview of the global minimum tax rule featured in the OECD/G-20’s two-pillar project and discusses the effect it could have on various tax regimes.

Listen to the episode with Tax Notes chief correspondent Stephanie Soong Johnston here: The Beginning of the End? An Update on the OECD Tax Reform Plan

For additional coverage, read these articles in Tax Notes:

• U.S. Must Be Bold in Global Minimum Tax Effort, Treasury Says
• Yellen Touts OECD Tax Deal Amid U.S. Global TCJA Reform Push
• Togo Joins OECD Inclusive Framework and Global Tax Reform Deal
• OECD Tax Reform Plan Makes Sense for Ireland and EU, Macron Says
• German-Speaking Finance Ministers Commit to OECD Progress
• Hungary Does Not Believe in Global Minimum Tax Rate
• Barbados Joins OECD Corporate Tax Reform Plan

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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.

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

Nikki Dobay, a partner with Eversheds Sutherland’s tax practice group, discusses the SALT cap workarounds for passthrough entities that many states have adopted, and possible coming developments for those policies.

For additional coverage, read these articles in Tax Notes:

• Illinois Governor Signs Passthrough SALT Cap Workaround
• Less Expensive SALT Cap Rollbacks Still Mostly Benefit Wealthy
• New York Issues Guidance on SALT Cap Workaround
• Surge of SALT Workarounds Could Pose Complications for Passthroughs
• California Democrats Join Call to Lift SALT Deduction Cap

In our “In the Pages” segment, Philip Wolf, associate at Belcher, Smolen & Van Loo LLP, chats about his new Tax Notes column, The Tax Scribe, and his first installment of the column, "Starting Strong in Tax Writing: The Opening Paragraph."

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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.

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

Tax Notes Capitol Hill reporters Doug Sword and Frederic Lee examine the record-breaking budget and infrastructure legislation advancing on Capitol Hill and preview potential tax policy proposals coming this fall.

For additional coverage, read these articles in Tax Notes:

• Will Dems Pay Full Freight on $3.5 Trillion Reconciliation Bill?
• International Tax Draft Offers New Details, but Major Gaps Remain
• House Passes Budget Bill; Flurry of Markups to Follow
• Democrats Promise, GOP Fumes as $3.5 Trillion Package Advances
• Infrastructure Bill Heads to House for Potential Crypto Changes
• Ways and Means Dems Gaming Out How to Raise $3.5 Trillion
• California Democrats Join Call to Lift SALT Deduction Cap
• Members Hope SALT Caucus Is Short-Lived

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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: Christa Goad

Tax Notes legal reporter Ryan Finley discusses the latest updates in recent transfer pricing cases, including Coca-Cola and Medtronic, and reviews the upcoming Amgen case.

The Coca-Cola episode can be listened to here: Coca-Cola Transfer Pricing Challenge Fizzles

For additional coverage, read these articles in Tax Notes:

• Amgen Disputes $3.6 Billion Deficiency in Transfer Pricing Case
• Medtronic Doubles Down on Its Use of CUT Method in New Trial
• Tax Court Sides With IRS in Coca-Cola Transfer Pricing Case
• Citing Comparability Questions, Eighth Circuit Vacates Medtronic
• Court Finds IRS Arbitrary and Capricious in Medtronic Transfer Pricing Case

In our “In the Pages” segment, Stephen Curtis, president of Cross Border Analytics Inc., chats about his Tax Notes piece, “Apple’s Cost-Sharing Arrangement: Frankenstein’s Monster.”

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

In the second of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews Shuting Pomerleau, a climate policy analyst at the Niskanen Center, about her views on a carbon tax.

The first episode in the series can be listened to here: The Case Against a Carbon Tax

For additional coverage, read these articles in Tax Notes:

• Israel to Introduce Carbon Tax
• EU to Delay CBAM, ETS Own Resources Proposals
• G-20 Finance Ministers Call for More Carbon Pricing Coordination
• New U.S. Position on Climate Change Doesn't Portend Carbon Tax
• Can a Tax Save the Planet?

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This episode is sponsored by the National Society of Accountants. For more information, visit nsacct.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: Christa Goad

In the first of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews David Kreutzer, an economist at the Institute for Energy Research, about his views on a carbon tax.

For additional coverage, read these articles in Tax Notes:

• Israel to Introduce Carbon Tax
• EU to Delay CBAM, ETS Own Resources Proposals
• G-20 Finance Ministers Call for More Carbon Pricing Coordination
• New U.S. Position on Climate Change Doesn't Portend Carbon Tax
• Can a Tax Save the Planet?

In our “In the Pages” segment, Walter Hellerstein, Distinguished Professor Emeritus at the University of Georgia Law School and chair of the Tax Notes State advisory board, chats about his Tax Notes piece, “Platforms: The Postscript.”

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This episode is sponsored by the National Society of Accountants. For more information, visit nsacct.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: Christa Goad