Tax Notes Talk

Tax Notes Today State legal reporter Andrea Muse chats with Donald Williamson, the director of the graduate tax program at American University’s Kogod School of Business, about a New York resident tax credit case and his argument for the U.S. Supreme Court to hear it.

For additional coverage, read these articles in Tax Notes:

• New York’s Denial of Credit Is Unconstitutional, Taxpayers Argue
• New York Urges Supreme Court to Reject Resident Credit Case
• Organizations Urge Supreme Court to Hear New York Credit Case
• Taxpayers Ask Supreme Court to Review New York's Tax Credit Denial
• New York High Court Rejects Challenge to Credit Denial

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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.

Pascal Saint-Amans, the director of the OECD's Center on Tax Policy and Administration, shares the latest on efforts to address the tax challenges of the digital economy with Tax Notes Today International chief correspondent Stephanie Soong Johnston in London.

For additional coverage, read these articles in Tax Notes:

• Certainty at Core of Digital Proposal, OECD Tax Chief Says
• Unilateral Actions to Tax Digital Now Diluted, OECD Chief Says
• Ireland Can’t Rely on Its Tax Allure After BEPS 2.0, Group Warns
• U.S. and France Strike Compromise Over Digital Services Tax
• G-20 Leaders Greenlight OECD BEPS 2.0 Roadmap
• OECD Sets Course Toward Global Digital Tax Deal by 2020

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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 Talk host David Stewart catches up with Jeremy Cape of Squire Patton Boggs in London about the current state of Brexit.

For additional coverage, read these articles in Tax Notes:

• The U.K. Conservative Party’s Paucity of Tax Policy Thinking
• Johnson’s Election Call Rejected as MPs Approve Brexit Bill
• MPs Win Control of Agenda in Move to Block No-Deal Brexit
• Johnson Defends Plan to Shut Parliament Weeks Ahead of Brexit
• U.K. Prime Minister-Elect Johnson Urged to Back Businesses

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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 Today Federal reporters Jad Chamseddine and Asha Glover outline the tax issues Congress will likely tackle this fall. 

For additional coverage, read these articles in Tax Notes:

• Stalled Retirement Bill Causing Frustration in Senate
• Task Force Results Shed Little Light on Extenders Future
• Debt Limit, Budget Caps Bill Heads to Trump’s Desk
• Gillibrand Drops Out of Presidential Race Ahead of Debates
• More Democratic Candidates Eye Capital Gains Tax Hike
  
  
  
  
  
  
  

Francois Chadwick, Uber’s vice president of finance, tax, and accounting, details the ride-sharing company’s proposal on international tax rules for the digital economy.

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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 Today State reporters Lauren Loricchio and Aaron Davis recap the biggest tax trends to emerge from state legislatures in 2019 and preview what’s to come.

For additional coverage, read these articles in Tax Notes:

• Massachusetts Enacts Budget Revamping Remote Retailer Obligations
• Wisconsin Governor Signs Budget Including Income Tax Cuts
• Roundup: Marketplace Facilitator Laws Enacted in 33 States
• Illinois Lawmakers End Session With Tax Bills, Balanced Budget
• Illinois Graduated Income Tax Heads to Voters
• Minnesota Lawmakers Compromise on Federal Conformity, Tax Cuts

Francine J. Lipman, the William S. Boyd Professor of Law at the University of Nevada, Las Vegas, discusses her role as a Nevada state tax commissioner and her recent column in Tax Notes on U.S. Supreme Court Justice Ruth Bader Ginsburg’s pro bono tax work.

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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 Today reporters Kristen Parillo and Jad Chamseddine discuss the Senate’s recent action on several tax treaties after a nearly decade-long delay. 

For additional coverage, read these articles in Tax Notes:

• Senate Finishes Tax Protocols, Sets Sights on Treaties Next
• Senate Ratifies Spain Protocol, More to Come
• Senate Doesn’t Want Further Debate on Tax Treaties
• Tax Treaties Advance in Senate With Little Backlash
• Treaties Expected to Advance Despite Amendments Scare
• Negotiations Over Paul’s Hold on Tax Treaties Break Down

Tax Notes Today legal reporter Eric Yauch delves into the recent decisions by several private equity firms to convert to corporations in wake of the Tax Cuts and Jobs Act.

For additional coverage, read these articles in Tax Notes:

• Carlyle’s ‘Full C Corp’ Conversion Differs From Others
• Private Equity Firms Are Converting to Corps, Sort Of
• Apollo Joins Fund Manager Bandwagon by Converting to C Corp
• C Corp Conversions Advance, Others Still Mulling Decision

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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 Today reporters Ryan Finley and Jad Chamseddine review several European countries’ unilateral approaches to taxing the digital economy and the U.S. reaction.

For additional coverage, read these articles in Tax Notes:

• France Confident of G-7 Digital Taxation Deal Despite U.S. Probe
• French Senate Passes DST Despite U.S. Tariff Threats
• U.K. Proposes Draft DST Legislation Containing Double Tax Relief
• Lawmakers Warn of Effect of Digital Services Tax on Trade Pacts
• Trump Orders Investigation of French Digital Services Tax

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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.