Tax Notes Talk

Tax Notes legal reporters Ryan Finley and Kiarra M. Strocko discuss the EU General Court’s judgments in Amazon and Engie and their effect on state aid rules. 

For additional coverage, read these articles in Tax Notes:

• Amazon May Force the EU Commission to Change Its Approach
• Amazon and Engie Cast Doubt on State Aid Enforcement Approach
• Engie Loses €120 Million Tax Fight Against European Commission
• Luxembourg Gets Resounding Win in Amazon State Aid Decision
• Amazon Must Repay €250 Million in Unpaid Taxes to Luxembourg, European Commission Says

In our “In the Pages” segment, Alan D. Viard, a resident scholar at the American Enterprise Institute, discusses his upcoming Tax Notes piece, “Notches in the Tax System: the Good, the Bad, and the Ugly.”

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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

Tax Notes contributing editor Robert Goulder discusses the Biden administration’s approach to the OECD’s two-pillar solution to taxing the digital economy and the potential for global consensus.

For additional coverage, read Goulder's piece in Tax Notes:

• Treasury’s Pillar 1 Reset: In Praise of Comprehensive Scoping
• All Roads Lead to Ireland: Pillar 2 and the Path of Least Resistance
• The BEPS Gambit: Will the OECD Know When to Resign?

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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 Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

 Jonathan Curry of Tax Notes recaps the tax provisions of President Biden’s American Families Plan and discusses with Dean Zerbe of Alliantgroup the finer details and its likelihood of passing Congress.

For additional coverage, read these articles in Tax Notes:

• Yellen Leaves Door Open to Deficit-Financing Biden’s Big Plans
• Biden’s NII Tax Fix Destined to Be the Bane of Practitioners
• Republicans Denounce Biden’s Tax Hike Proposals
• Like-Kind Exchange Proposal Is a Job Killer, Say Pros
• Democrats See Room for Improvement in Some Biden Tax Proposals
• Biden’s Next Plan Targets Like-Kind Exchanges, Stepped-Up Basis
• Biden Tax Gap Plans Prompt Business, Taxpayer Rights Concerns
• Biden Sets Date to Unveil Tax Proposals Aimed at the Rich

Charlotte Tolman of Stibbe discusses her new Tax Notes column, “In Step With Stibbe.”

Check out our episode on the first package of President's Biden Build Back Better plan, "The Biden and Wyden Tax Plans."

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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 Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Enrolled agents Eva Rosenberg and Jeffrey Schneider share their experiences on communicating with the IRS during the coronavirus pandemic and how the agency can improve. 

For additional coverage, read these articles in Tax Notes:

• IRS Remote Employees Mull Telework Despite Processing Backlogs
• IRS Backlogs to Last at Least Until Summer, Taxpayer Advocate Says
• Found Money and Powerlessness: Tax Pros Share 2021 Ups and Downs
• Return Filing Extension Receives Widespread Approval
• IRS Data Analytics Pros Still See Need for Human Touch
• IRS Exec Pushes for Agency ‘Digitalization’ Funding

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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, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

David Thompson of the National Council of Nonprofits talks about how tax policy affects tax-exempt organizations and tax issues on the nonprofit industry’s radar today. 

For additional coverage, read these articles in Tax Notes:

• IRS Official Outlines Status of EO Examinations
• IRS Clarifies Reporting of Emergency Grants to College Students
• Lawmakers Reintroduce Legislation to Expand Charitable Deduction
• IRS Tackling Coronavirus Guidance for EOs
• Nonprofits Seek Enhanced Giving Deduction for Non-Itemizers

Brian Hamer of the Multistate Tax Commission discusses his recent Tax Notes piece “An Insider’s View of the MTC’s P.L. 86-272 Project.”

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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 Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Tax Notes reporters examine President Biden’s Made in America Tax Plan and the international tax framework by Senate Finance Committee Chair Ron Wyden, D-Ore., and their international impact. 

For additional coverage, read these articles in Tax Notes:

• Wyden Cheers New Treasury Pitch in OECD Global Tax Reform Talks
• Brady Lambastes Potential Tax Hikes as Invitation for Inversions
• Treasury Ties Corporate Reforms to Improved U.S. Competitiveness
• Biden Administration’s ‘SHIELD’ Proposal Would Replace BEAT
• Senate Dems Pitch International Tax Changes With No Set Rates
• Yellen Stresses Global Cooperation on Minimum Corporate Taxation
• Tax Code Plays Big Role in Biden’s Infrastructure Plans
• Biden Proposes Eliminating FDII, Changing Earnings-Stripping Law

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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 Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Abdul Muheet Chowdhary of South Centre, an intergovernmental organization of developing countries, talks about how the U.N. Committee on Experts on International Cooperation in Tax Matters could be more transparent and effective for developing countries.

Read his piece in Tax Notes, "Making the U.N. Tax Committee More Effective for Developing Countries."

Thomas S. Neubig of the of the Council on Economic Policies talks about his recent Tax Notes piece, “Disparate Racial Impact: Tax Expenditure Reform Needed.”

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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 Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Joel Slemrod and Michael Keen, authors of Rebellion, Rascals, and Revenue: Tax Follies and Wisdom Through the Ages, share interesting tax facts and lessons learned from history. 

Check out our related episode "From Henry VIII to James Bond: Weird Tax Facts Throughout History."

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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 Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Benjamin Angel, director of direct taxation at the European Commission’s Directorate-General for Taxation and Customs Union, discusses the EU’s biggest tax challenges and what lies ahead. 

For additional coverage, read these articles in Tax Notes:

• EU Digital Levy Won't Be Discriminatory, Vestager Says
• Economist Says Electricity Tax Cuts Will Help Countries Go Green
• OECD Agreement Vital to Achieving Tax Fairness, EU Lawmakers Say

Nicholas Kuria of Conyers Dill & Pearman talks about his recent Tax Notes piece, “Tax and the British Virgin Islands: Separating Myth From Reality.”

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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 Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineers: Jordan Parrish, Aeris Stewart
Guest Relations: Christa Goad

 Martin A. Sullivan of Tax Notes and Tynisa Gaines, an enrolled agent, discuss the tax provisions of the new coronavirus relief package and its impact on the economy and the tax community. 

For additional coverage, read these articles in Tax Notes:

• Return Filing Extension Receives Widespread Approval
• House Approves Two-Month PPP Extension
• Preparers Eager for Guidance on Unemployment Exclusion, Credits
• Biden Signs $1.9 Trillion COVID-19 Relief Bill Into Law
• House Sends Massive COVID-19 Relief Bill to Biden
• Money on the Way as IRS Gears Up for Stimulus Round 3

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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.

This episode is sponsored by Graduate Tax Program at LMU Loyola Law School. For more information, visit lls.edu/taxnotes. 

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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