Tax Notes contributing editor Robert Goulder discusses the history of foreign bank account reporting penalties and how two recent court cases could affect the FBAR regime. 

For more coverage, read the following in Tax Notes:

• Jury Finds Professor’s FBAR Failures Willful
• FBAR Penalty Circuit Split Has Potential for Supreme Court Review
• Schwarzbaum FBAR Penalty Dispute Results in Circuit Split
• Court Tells DOJ No Do-Over in Venture Capitalist FBAR Case
• Ninth Circuit Approves Prejudgment Interest for FBAR Penalties

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• Bob Goulder: @RobertGoulder
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Professors Kenneth Austin and Hillel Nadler discuss the policies that they believe make the United States a tax haven, and the resulting effects on the economy.

For more, read Nadler and Austin's article in Tax Notes, "America the Tax Haven and Its Trade Deficits."

Listen to more Tax Notes Talk episodes about tax havens:

• Bad Credit: A Look at Switzerland’s Bank Secrecy
• Let’s Talk Tax Havens: The EU Blacklist and the Pandora Papers

For more coverage, read the following in Tax Notes:

• EU to Remove Antigua and Barbuda From Tax Blacklist
• Researchers Try to Quantify Firms’ Use of Tax Havens After TCJA
• BEPS Activity May Have Declined in Tax Havens, OECD Reports
• Montana DOR Amends Code to Remove Tax Haven Language
• The EU Tax Blacklist: A Six-Year Journey Toward Compliance

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax Notes contributing editor Nana Ama Sarfo discusses methane-related tax policy and how it might lead to future taxation of greenhouse gas emissions.

For more on taxing greenhouse gases, listen to Is Carbon Pricing the Best Way to Mitigate Climate Change?

For additional coverage, read Sarfo's analysis in Tax Notes: The Future of Carbon Taxes Could Lie in Methane

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• Nana Ama Sarfo: @nanaama_sarfo
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax Notes contributing editor Ryan Finley breaks down the EU Court of Justice’s recent ruling that Ireland granted €13 billion of unlawful state aid to Apple and its implications for state aid analysis. 

For more coverage, read the following in Tax Notes:

• Irish Finance Minister Defends Tax System After Apple Decision
• CJEU Reinstates €13 Billion State Aid Decision Against Apple
  
  

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• Ryan Finley: @ryanmfinley
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Alan McLean, chair of the tax committee at Business at OECD, discusses the developments in the international business tax world during his tenure and the committee’s priorities.

Listen to our episode with Will Morris, former chair of the tax committee, here: The Tax Diplomat: Reflections From Former BIAC Tax Chair

For more coverage, read the following in Tax Notes:

• OECD Targets Country Benefits That May Weaken Pillar 2 Rules
• Businesses Call for Central Platform for Global Minimum Tax Data
• GLOBE Permanent Safe Harbor Idea May Boost EU Competitiveness

Follow us on Twitter:

• Stephanie Soong: @StephanieSoong
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Do you have questions about tax policy in the 2024 election? Submit your questions here.

Steve Rosenthal of the Urban-Brookings Tax Policy Center and Don Susswein of RSM discuss how Congress should handle agency delegation following the Loper Bright decision. 

For more from Rosenthal and Susswein, read the following:

• Congress Can Maintain IRS Rulemaking Authority
• What About Vague ‘Delegated’ Tax Regulations?

For additional coverage, read the following articles in Tax Notes:

• DOJ, FedEx Contest Loper Bright’s Effect in Offset Earnings Case
• Loper Bright Casts Doubt on SECA Guidance Plan, Tax Pros Say

Follow us on X:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Do you have questions about tax policy in the 2024 election? Submit your questions here.

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword assess the tax policy items on Congress’s slate this fall, from IRS funding to TCJA extenders, and the potential implications of the upcoming elections.

For additional coverage, read these articles in Tax Notes:

• Tax Extenders Menu Heavy With Energy, Business Tax Breaks
• Tax Package Could Be Useful Lame-Duck Launching Point
• Lengthy Tax Extender Wish List Awaits Lame-Duck Session
• House GOP Taxwriters Warn of Impacts From Letting TCJA Expire
• Trump Makes Murky Claim of Quadrupled Taxes if TCJA Expires

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• Cady Stanton: @cady_stanton
• Doug Sword: @doug_sword
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Javiera Moraga Valverde, a Chilean lawyer and U.S. law firm associate, discusses her research on how tax systems can harm women via gender-neutral tax policies and shares potential solutions.

For more, read Moraga Valverde's article in Tax Notes, "Tax Policy: Is Gender Neutrality Enough?"

Listen to more Tax Notes Talk episodes from our critical tax theory series:

• Gender Equality, Tax, and the Pandemic
• Race-Based Poll Taxes and 20th-Century Discrimination
• Examining Treasury’s Review of Racial Bias in the U.S. Tax Code
• Is IRS Tax Enforcement Colorblind?
• State Tax Authority and Native Americans: Complex and Convoluted
• Wealth, Inequality, and Taxes in the U.S.
• Feminism and the Tax Code
• Taxes and the LGBTQ Community
• Addressing Racial Inequity in State and Local Tax Policy
• The Tax Code and Economic Justice in America
• How Racial Diversity Shaped U.S. International Tax Policy

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• Caitlin Mullaney: @MullaneyWrites
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Sarah Lora of Lewis & Clark Law School discusses the personal exemption after the Tax Cuts and Jobs Act and the implications for immigrant families with nonresident dependents.

For more, read Lora's paper, "Righting Tax Wrongs for Immigrants."

Follow us on X:

• Robert Goulder: @RobertGoulder
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Leslie McLean, director of the low-income taxpayer clinic at DNA-People’s Legal Services, discusses the barriers Navajo Nation members face when filing their taxes and attempting to claim credits.

Listen to the first episode in this series, "The Tax Challenges of the Navajo Nation, Part 1."

Read Investigations Editor Lauren Loricchio's series:

• Legislation, Outreach Could Help Tribal Taxpayers Access Tax Credits
• Scarce Resources Leave Navajo Nation With Few Tax Options

For additional coverage, read the following articles in Tax Notes:

• W&M Advances Tribal Child Support Enforcement Bill
• Inside the IRS Representation Roadblock Facing Navajo Nation

Follow us on X:

• Lauren Loricchio: @LaurenLoricchio
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart