Tax Notes Talk

Nina Olson, who retired as the National Taxpayer Advocate six months ago, talks about her new nonprofit and the need for Treasury to soon name her permanent successor.

This is part 1 of her interview with Tax Notes senior reporter William Hoffman.

For additional coverage, read these articles in Tax Notes:

• IRS Free Tax Return Preparation Remains Out of Reach
• Taxpayer Advocate Stresses Link Between IRS Enforcement, Service
• A Look Ahead: Focus on Low-Income, ESL Taxpayers in IRS Overhaul, Advocates Say
• Enforcement Push Puts Taxpayer Rights at Risk, Olson Frets
• Rettig Names Acting National Taxpayer Advocate
• Olson Bids Adieu, Leaving ‘Big Shoes to Be Filled’

In Willis Weighs In, Tax Notes contributing editor Ben Willis discusses vote-to-value disparity related to his article.

Tax Notes contributing editor Robert Goulder discusses the decades-old North American Free Trade Agreement (NAFTA), the new U.S.-Mexico-Canada Agreement (USMCA), and what these agreements mean for the future of tariffs and trade in North America.

Read Goulder's viewpoint on the subject: Hello, USMCA, Haven't We Met Before?

For additional coverage, read these articles in Tax Notes:

• USMCA Wins Overwhelming Approval in U.S. Senate
• U.S. Congress Looks to Roll Back Executive Tariff Authority
• Mexican Senate Passes USMCA With Little Opposition
• Tariff Threats Not a Roadblock to USMCA, Lighthizer Says
• USMCA Unlikely to Be Finalized in July, U.S. Senators Say
  
  
  
  
  
  
  
  
  

Reuven Avi-Yonah, a professor at the University of Michigan Law School, reviews the arguments raised in Altera v. Commissioner and predicts where the case might go with Tax Notes legal reporter Ryan Finley.

For additional coverage, read these articles in Tax Notes:

• A Look Ahead: High-Stakes Transfer Pricing Disputes to Continue in 2020
• IRS Will Continue Altera Fight in Other Circuits if Needed
• Ninth Circuit Rejects En Banc Review of Altera
• Ninth Circuit’s Altera Decision Didn't Cause a Circuit Split
• Altera Seeks Rehearing of Cost-Sharing Dispute
• Altera Beefs Up Legal Team in Cost-Sharing Dispute
  
  
  
  
  
  
  
  
  
  
  

Tax Notes's Jeremy Scott, Stephanie Cumings, and Andrew Velarde review what happened with tax legislation and guidance in 2019 and what lies ahead in 2020.

For additional coverage, read these articles in Tax Notes:

• Conservatives Worry TCJA Could Be Death Blow to Future Tax Cuts
• Senate Sends $426B in Tax Cuts to Trump's Desk
• A Look Ahead: Democrats to Stand Behind Wealth Taxes in 2020
• A Look Ahead: Eyes Still on TCJA International Guidance
• A Look Ahead: Parking Regs Should Address Fair Market Value
• A Look Ahead: Carried Interest and Form Changes Will Be Focus for Partnerships

Tax Notes reporters recount some of the quirkiest tax stories they encountered in 2019.

For additional coverage, read these articles in Tax Notes:

• Did World’s Oldest Woman Evade Both Death and Taxes?
• Horse Business Deductions Can’t Survive Dead Horse
• Arizona Governor Pulls Tax Breaks for Nike Over Canceled Shoe Line
• Executors Reap Millions in Fees on Tax Cheat Helmsley’s Estate
  
  
  
  
  
  
  
  
  

Tax Notes reporters Stephanie Johnston and Ryan Finley provide an update on the OECD’s work to find a multilateral solution on the taxation of the digital economy.

For additional coverage, read these articles in Tax Notes:

• U.S. Calls for Broader Scope, Narrower Nexus for Global Tax Deal
• EU Parliament Calls for One Voice in OECD Global Tax Talks
• OECD Aims to Publish Global Tax Reform Analysis in Early 2020
• Countries Fear Opportunity Cost of U.S. ‘Safe Harbor’ Proposal
• The U.S. 'Safe Harbor' Proposal: Rocking the OECD’s Pillar 1 Boat?
• Business Groups Urge Aggregate Approach to Pillar 2

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

Tax Notes chief correspondent Amanda Athanasiou discusses with Eversheds Sutherland partner Kriss Rizzolo the dearth of women in senior roles in tax law. 

Rizzolo describes her own experience climbing the ladder and how to support other women who are doing the same.  

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

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

In Willis Weighs In, Tax Notes contributing editor Ben Willis answers carried interest questions related to his article with Executive Editor for Commentary Jasper Smith.

Joe Myszka, a partner at DLA Piper, discussed the proposed rules on cloud computing transactions with Tax Notes legal reporter Kristen Parillo.

For additional coverage, read these articles in Tax Notes:

• Treasury Wants Input on Need for Cloud Transaction Sourcing Rule
• Practitioners Throw Shade at Cloud Regs' Digital Content Rule
• CPA Questions Scope of Cloud Computing Regs
• Treasury’s Proposal on Digital Content Sales May Cause Problems
• Proposed Regs Classify Cloud Computing Transactions
• OMB Completes Review of Cloud Computing Regs
• Sky Clears for Cloud Computing Regulations
  
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  This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Fasten your safety belts. Jeremy Cape of Squire Patton Boggs explains the U.K.’s Air Passenger Duty (APD) and one group’s proposal to impose a frequent flyer levy.

For additional coverage, read these articles in Tax Notes:

• Come Fly With Me, But Not Too Frequently
• German Airline Tax Prepared for Takeoff
• 9 European Countries Unite in Push for EU Aviation Tax
• Brazilian Government to End $18 Fee on International Flights
• Trade Group Advises Switzerland to Forgo Aviation Carbon Tax
  
  

In Willis Weighs In, Tax Notes contributing editor Ben Willis continues to discuss business purpose hurdles related to his article on the principle purpose threshold with Executive Editor for Commentary Jasper Smith.

Please reach out to Ben with questions at [email protected].