Tax Notes Talk

Tax Analysts Chief Content Officer Jeremy Scott reviews U.S. tax legislation passed in 2020 and speculates about what lies ahead in 2021. 

 For additional coverage, read the article in Tax Notes:

• A Look Ahead: COVID-19 Relief Likely to Be Yellen’s Legislative Focus
• Trump Signals He May Not Sign COVID-19 Relief Bill
• A Look Ahead: Biden Expected to Mend Fences at WTO
• Congress Passes Year-End Bill With Full PPP Deductibility
• Progressive Tax Aspirations Thwarted by Split Congress

In the segment “In the Pages,” Tax Notes International Editor in Chief Cathleen Phillips talks about how (and why) to write for Tax Notes.

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

This episode is sponsored by the D.C. Bar. For more information, visit dcbar.org. 

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 Credits
Host: David D. Stewart
 Executive Producers: Jasper B. Smith, Faye McCray
 Showrunner: Paige Jones
 Audio Engineers: Derek Squires, Jordan Parrish
 Guest Relations: Nicole Wilder

Tax Notes reporters recap some of the quirkiest tax stories they encountered in 2020, from two brothers’ legal and tax troubles to Mexico’s acceptance of art created by artificial intelligence to pay taxes.

For additional coverage, read the article in Tax Notes:

• Pandemic Spooks Salem's Tourism Tax Revenue This Halloween
• Ping Pong Tops Colorado’s First Month of Sports Betting
• Door Swings Both Ways Denying Equitable Remedies to Tax Schemers
• Nominee Tax Dodging Scheme Backfired
• Mexico Accepts Artificial Intelligence Images to Pay Taxes

In the segment “In the Pages,” Tax Notes State Editor in Chief Jéanne Rauch-Zender talks about how (and why) to write for Tax Notes.

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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 the D.C. Bar. For more information, visit dcbar.org. 

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 Credits
Host: David D. Stewart
 Executive Producers: Jasper B. Smith, Faye McCray
 Showrunner: Paige Jones
 Audio Engineers: Derek Squires, Jordan Parrish
 Guest Relations: Nicole Wilder

Miller & Chevalier member Loren Ponds shares her journey from Georgetown University Law Center to the OECD to Capitol Hill, where she worked on the 2017 tax law, and what she learned along the way.

For additional coverage, read the article in Tax Notes "Walking a Unique Path: A Conversation With Miller & Chevalier’s Loren Ponds."

This interview published on the Miller & Chevalier podcast tax break. 

In the segment In the Pages, Tax Notes Federal Editor in Chief Ariel Greenblum talks about how (and why) to write for Tax Notes.

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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 the D.C. Bar. For more information, visit dcbar.org. 

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 Credits
Host: David D. Stewart
 Executive Producers: Jasper B. Smith, Faye McCray
 Showrunner: Paige Jones
 Audio Engineers: Derek Squires, Jordan Parrish
 Guest Relations: Nicole Wilder

U.S. Tax Court Chief Judge Maurice B. Foley discusses his path to the bench, the court’s new case management system, and pivoting to virtual during the coronavirus pandemic.

For additional coverage, read these articles in Tax Notes:

• Tax Court Hopes More Practitioners Will Use Remote Trials
• Learning Curves, Adaptation Predicted for Remote Tax Court Trial
• Coronavirus Measures Will Leave Tax Court More Accessible
• Tax Court Institutes Remote Hearings, E-Access to Court Docs
• Tax Court Proposes Formal Reference to Limited Appearances
• No Easy Solutions for Electronic Access to Tax Court Documents

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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, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole Wilder

Tax Notes legal reporter Ryan Finley discusses the IRS’s major victory in the Coca-Cola case and its future implications for transfer pricing cases.

For additional coverage, read these articles in Tax Notes:

• U.S. Tax Court’s Coca-Cola Ruling: Early Sign of a New Approach?
• Tax Court Sides With IRS in Coca-Cola Transfer Pricing Case
• IRS, Coca-Cola Continue Fight Over Transfer Pricing Analysis
• Coca-Cola's Tax Court Petition Disputes the IRS's Transfer Pricing Adjustments

Economist Andrew Hughes talks about his upcoming series in Tax Notes on transfer pricing benchmarks.

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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, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

The Tax Foundation’s Ulrik Boesen discusses the excise taxes imposed on longtime vices like alcohol and cigarettes as well as more recently developed habits.

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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 the Graduate Tax Program at Loyola Law School. For more information, visit lls.edu/taxnotes.  

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Tax Notes senior legal reporter Andrew Velarde and contributing editor Robert Goulder discuss the influence of the 2020 U.S. elections on the international tax world.

For additional coverage, read these articles in Tax Notes:

• Biden’s International Tax Proposals Missing Many Pieces
• EU Hopes to Repair Bilateral Relationship With U.S.
• Biden Win Brings Hope for Progress in Global Tax Talks

TaxOps SALT expert Tram Le talks about her recently published piece, “Simplification Initiatives to Reduce Burdens for Remote Sellers.”

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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, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Tax Notes reporters Alexis Gravely and Jonathan Curry discuss U.S. tax policy following the 2020 presidential election, and Tax Notes senior reporter Paul Jones talks about the results of state tax ballot measures.

For additional coverage, read these articles in Tax Notes:

• Retroactive Tax Hikes Seen as Unlikely Under Biden Administration
• Elections Viewed as Opportunity for O-Zone Reset
• Smaller COVID Relief More Likely as Dems Underperform in Election
• California, Alaska, and Illinois Voters Reject Tax Increases
• Governors Hold Seats, Montana Elects First Republican in 16 Years

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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, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

On Tax Analysts’ 50th anniversary, CEO and President Cara Griffith reflects on the organization’s history as a longtime transparency advocate and how she plans to expand its legacy.

Kim Clausing, incoming professor at the University of California, Los Angeles Law School, talks about her upcoming Tax Notes piece, “Five Lessons on Profit Shifting From the US Country by Country Data.”

For additional coverage, read these articles in Tax Notes:

• Reflections on Thomas F. Field: Speaking on the Public Interest
• Tax History: Talking Tax: How We Stumbled Into Podcasting
• Journalists and Lawyers Report the News: A Little Help From My Friends
• SCOTUS Success: Tax Analysts’ 1989 Transparency Triumph
  
  

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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, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Five years ago, the OECD released its final report on the base erosion and profit-shifting project. 

Tax Notes Talk host David D. Stewart chats with Deloitte’s Bob Stack, who represented the U.S. government at the OECD’s BEPS talks, about his thoughts on the project’s outcome and its effect on the OECD’s current work to overhaul the global tax system for the digital age.

For additional coverage, read these articles in Tax Notes:

• BEPS 5 Years Later: Action 1 and the Quest to Tax Digital Activity
• BEPS 5 Years Later: Tax Transparency as the Global Norm
• BEPS 5 Years Later: Practitioners Give MLI’s Effectiveness Mixed Reviews
• BEPS 5 Years Later: Still No Convergence on Transfer Pricing

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White