Tax Notes Talk

Tax Notes reporters Amanda Athanasiou and Lauren Loricchio share what they learned reporting on their recent piece, “How the Pandemic Upended Life and Work for Women in Tax,” and their personal experiences.

For additional coverage, read Athanasiou's article in Tax Notes:

• Why Women Are Still Leaving Tax, and What to Do About It

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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 chief correspondent Stephanie Soong Johnston recaps the historic agreement reached by the majority of the OECD's inclusive framework countries on its two-pillar corporate tax reform proposal.

For additional coverage, read these articles in Tax Notes:

• OECD Tax Chief Outlines Next Steps for Global Tax Reform Deal
• Ireland to Start Consultation on Global Tax Reform Deal Soon
• EU Digital Levy Delay Is Welcome News, OECD Deputy Chief Says
• Amount A Plan Is a Formulary Approach Test, OECD Official Says
• Countries Advance Historic Global Tax Plan With New Details
• Pillar 1 of Global Tax Deal on a Slower U.S. Track, Yellen Says
• Brady Skeptical of Global Tax Deal Amid EU Digital Levy Push

In our “In the Pages” segment, Lewis Greenwald, managing director with Alvarez and Marsal Taxand, chats about his Tax Notes piece, “On the Exceptional Importance of Intercompany Agreements That Can Be Readily Produced.”

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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

Andrew Dana, a partner with Parker Poe Adams & Bernstein LLP, discusses the Supreme Court case NCAA v. Alston; name, image, and likeness rights; and how both could affect taxation of college athletes.

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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

Liz Armbruester, Avalara's senior vice president of global compliance, discusses the recent EU VAT e-commerce reforms and their impact on businesses and consumers worldwide.

For additional coverage, read these articles in Tax Notes:

• EU Assures No Further Postponement of VAT E-Commerce Rules
• European Commission Clarifies Scope of New VAT E-Commerce Rules
• European Commission Proposes Delaying E-Commerce VAT Rules
• EU Fleshes Out Anti-Fraud Measures for New VAT Regime

In our “In the Pages” segment, Margaret Ryznar, a professor at Indiana University McKinney School of Law , chats about her upcoming Tax Notes piece, “A Tax Credit for Wills.”

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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

Omeed Firouzi with Philadelphia Legal Assistance discusses the upcoming advance child tax credit payments and the related potential challenges for taxpayers and practitioners.

For additional coverage, read these news articles and analyses in Tax Notes:

• What to Know About the New and Upcoming Child Tax Credit Portals
• Advance Child Credit Payment Denials Must Be Reviewed, ABA Says
• IRS Planning Outreach Blitz for Nonfilers Eligible for Advance CTC
• Practitioners Cast Wary Eye on Periodic Advance Child Credit
• Advance Child Credit Guidance and Portal Coming, IRS Says
• The Expanding Child Tax Credit and What to Watch For

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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

Rajat Bansal, a departing member of the U.N. Committee on Experts on International Cooperation in Tax Matters, recaps the group’s milestones over the last four years and describes what challenges lie ahead.

For additional coverage, read these articles in Tax Notes:

• The Evolution of the U.N. Tax Model — Software Payments as Royalties
• U.N. Tax Committee Notes Support for Revising Royalty Definition
• U.N. Releases New Transfer Pricing Manual for Developing Countries
• U.N. Tax Committee Greenlights Carbon Taxation Handbook
• U.N. Committee Approves Digital Services Tax Treaty Article Text
• Proposed U.N. Model Treaty Article on DST on Track for 2021

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

Joseph Bishop-Henchman of the National Taxpayers Union Foundation discusses the litigation of a provision in the American Rescue Plan Act restricting states from using federal funds provided by the law to offset reductions in net tax revenue.

For additional coverage, read these articles in Tax Notes:

• Civil Liberties Group Sides With Ohio in Offset Provision Lawsuit
• Ohio Attorney General Seeks Permanent Injunction in Tax Restriction Suit
• Offset Provision Guidance Could Be Thorny for States Eyeing Tax Cuts
• Judge Denies Ohio's Request to Prevent Treasury From Enforcing Offset Provision
• Judge Dismisses Missouri's Suit Over Restriction on Federal Funding
• Federal Government Argues 13 States Lack Standing for Preliminary Relief
• Treasury Issues Much-Awaited Guidance on Tax Offset Provision

In our “In the Pages” segment, University of Virginia School of Law professor Ruth Mason chats about her recent Tax Notes piece, “State Aid Enforcement After Amazon.”

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

Professor Patricia A. Cain of the Santa Clara University School of Law discusses the unique tax challenges faced by members of the LGBTQ community in the past and today.

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

Kevin Brown, an associate with Morrison & Foerster LLP, discusses his proposal for taxing moon-based activity.

Read Brown's piece in Tax Notes, "Tax the Moon That the Earth May Prosper: How to Tax Lunar Occupation."

In our “In the Pages” segment, Steven N.J. Wlodychak, the former indirect state and local tax policy leader for EY, discusses his recent Tax Notes piece, “Why Aren’t U.S. States Subject to International Tax Treaties?”

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

Tax Notes legal reporter Jennifer McLoughlin and contributing editor Kristen Parillo discuss two important tax cases heard by the Supreme Court: Americans for Prosperity Foundation and CIC Services. 

For additional coverage, read these articles in Tax Notes:

• Limitations of CIC Services Opinion Are Unclear
• Lawsuit on Access to Appeals Barred Under CIC Services, DOJ Says
• Supreme Court’s CIC Services Opinion Clarifies Scope of AIA
• Professor Highlights Potential Reach of California Donor Disclosure Case
• California Donor Disclosure Law Is Chilling, Attorney Tells SCOTUS
• U.S. Lawmakers Seek Justice Barrett’s Recusal in Donor Disclosure Case

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

This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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