Tax Notes Talk
351 episodes - English - Latest episode: 12 days ago - ★★★★ - 79 ratingsA discussion of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations.
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Episodes
Taxpayer Scores: Farhy Blocks International Reporting Penalties
May 05, 2023 04:00 - 13 minutes - 9.63 MBTax Notes reporter Andrew Velarde discusses the penalty dispute in Farhy v. Commissioner and the case’s implications for other penalties and future refund decisions. For additional coverage, read these articles in Tax Notes: In Farhy’s Wake, Taxpayer Advocate Renews Call for Penalty Change Fallout From Farhy on Assessable Penalties Could Be Extensive IRS Lacks Assessment Authority for Information Return Penalties Information Return Penalty Assessment Controversy Still Swirls Informati...
Emissions Free Trade: EV Tax Credit Sourcing Rules and the EU
April 28, 2023 04:00 - 32 minutes - 22.6 MBProfessor Kathleen Claussen of Georgetown Law discusses how the proposed regs for the new clean vehicle tax credit affect the EU and other countries without a free trade agreement. For additional coverage, read these articles in Tax Notes: Volkswagen EV Gains Tax Credit Eligibility Treasury Balancing Act on EV Tax Credits Leaves Open Questions Taxwriters Criticize Trade Rep on EV Tax Credit Transparency EU and U.S. Draw Closer to Energy Tax Credit Deal EU Steps Up Its Efforts to Match...
Lies for Likes: Evaluating Social Media Tax Scams
April 21, 2023 04:00 - 35 minutes - 24.4 MBProfessor Samuel Brunson of Loyola University Chicago discusses social media tax scams highlighted in the IRS’s 2023 “Dirty Dozen” list of scams and how to spot this misinformation. For more, read "Be Wary of Tax Advice on Social Media, IRS Warns," in Tax Notes. In our “Editors’ Corner” segment, Robert van Brederode, the founding partner of BrederodeTax LLC, chats about his Tax Notes piece, “Disclosure of Presidential Tax Returns Violates Right to Privacy.” Follow us on Twitter: Cady S...
Analyzing the IRS’s Inflation Reduction Act Spending Plan
April 14, 2023 04:00 - 42 minutes - 29.4 MBFormer IRS Commissioner Fred Goldberg, now with Skadden, shares his thoughts on the IRS’s strategies and proposals outlined in the recently released spending plan for the $80 billion granted by the Inflation Reduction Act. For additional coverage, read these articles in Tax Notes: Werfel to Address IRS Budget and Filing Season at Senate Hearing Scholar Suggests Reforming IRS Over Spending More on Enforcement Foreign Taxpayers Cautiously Optimistic About IRS’s Payment Plan Everybody Win...
Bad Credit: A Look at Switzerland’s Bank Secrecy
April 07, 2023 04:00 - 30 minutes - 21.2 MBTax Notes contributing editor Robert Goulder discusses the history of bank secrecy, Credit Suisse’s role in it, and the bank’s recent collapse. For additional coverage, read these articles in Tax Notes: Government Goes After ‘Bank Hopping’ Couple for FBAR Penalties Finance Committee Says Hidden Swiss Bank Accounts Fight Isn't Over UBS May Have Bought Credit Suisse’s Undeclared Account Troubles FATCA Shortfalls Bring Calls for Elimination, Better Enforcement France Again Denies UBS Whi...
ChatGPT Takes on Tax
March 31, 2023 04:00 - 23 minutes - 15.9 MBTax Notes legal reporter Caitlin Mullaney discusses ChatGPT’s understanding of tax. For more, read "Off the Beaten Tax: Could the Robots Be Coming for the Tax Preparers?" in Tax Notes. Follow us on Twitter: Caitlin Mullaney: @MullaneyWrites David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax/events. This episode is sponsored by Practising La...
Grace Perez-Navarro: Tax Mainstay for 30 Years
March 24, 2023 04:00 - 31 minutes - 22 MBGrace Perez-Navarro discusses her long career at the OECD Centre for Tax Policy and Administration and what’s next after her retirement. For additional coverage, read these articles in Tax Notes: Analysis: The OECD’s Push for Women Leaders in Tax Transparency Analysis: Grace Perez-Navarro — A Champion of Transparency and Inclusion Follow us on Twitter: Stephanie Soong: @StephanieSoong David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the University of Cali...
More of the Same: Breaking Down Biden’s Budget
March 17, 2023 04:00 - 29 minutes - 20 MBKyle Pomerleau of the American Enterprise Institute discusses the Biden administration’s fiscal 2024 budget and examines how the tax proposals play into the administration’s wider political agenda. For additional coverage, read these articles in Tax Notes: White House Budget Plan Targets Wealthy With Tax Increases Treasury Green Book Shows Few Major Changes in Tax Policy Goals Biden Budget Would Raise Taxes on Wealthy to Save Medicare In our “Editors’ Corner” segment, Amish Shah, a par...
Bringing Order to Chaos? Digital Services Taxes and Pillar 1
March 10, 2023 05:00 - 23 minutes - 16.3 MBTax Notes contributing editor Nana Ama Sarfo discusses digital services taxes and the OECD’s goal to solve related challenges through the pillar 1 multilateral convention. For additional coverage, read these articles in Tax Notes: Pillar 1 Tax Convention Talks Hitting Roadblocks, Le Maire Says Analysis: DSTs, Destabilization, and the Rocky Road to Pillar 1 Netflix Tells OECD to Mull Cultural Levies for DST Rollback List Kenya Urges Narrower DST Removal Scope for Wider Tax Deal Buy-In ...
Paving the Way for the Next Generation of Tax Professionals
March 03, 2023 05:00 - 30 minutes - 20.9 MBTony Santiago of TaxSearch Inc. discusses how the tax profession is changing and offers advice on developing future tax leaders. For additional coverage, read Santiago's articles in Tax Notes: Addressing the Upcoming Tax Leadership Shortfall Prepare for the Biggest Tax Leadership Turnover Ever How an EY Split-Off Could Affect the U.S. Tax Profession Top Seven Reasons a Future Tax Leader Should Work in the Office Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** ...
IRS Victory: 3M Transfer Pricing Challenge Update
February 24, 2023 05:00 - 17 minutes - 11.7 MBTax Notes contributing editor Ryan Finley discusses the IRS’s major win in 3M and how it may affect other transfer pricing cases. Listen to related episodes: Transfer Pricing Litigation Update II Transfer Pricing Litigation Update Coca-Cola Transfer Pricing Challenge Fizzles For additional coverage, read these articles in Tax Notes: Analysis: 3M and the Renaissance of the Commensurate With Income Standard Supplemental Briefing Requested in Coca-Cola Transfer Pricing Case Tax Court R...
Updates From IRS Criminal Investigation Deputy Chief
February 17, 2023 05:00 - 46 minutes - 32.3 MBTax Notes legal reporter Nathan Richman talks with IRS Criminal Investigation Deputy Chief Guy Ficco about the upcoming Advance Collaboration Data Center and other CI initiatives. For additional coverage, read these articles in Tax Notes: IRS Starts Showing Tax Fraud Fruits of Pandemic Investigations First Update to IRS’s Bank Secrecy Act Data Analysis Coming Soon IRS Criminal Investigators Want to Keep Talking About Bank Data IRS Looking for Real Tax Crime in Virtual Reality IRS Team...
Examining Treasury’s Review of Racial Bias in the U.S. Tax Code
February 10, 2023 05:00 - 29 minutes - 20 MBProfessor Steven Dean of Brooklyn Law School discusses the U.S. Treasury’s Equity Action Plan and its progress on examining potential racial bias in the tax code. For additional coverage, read these articles in Tax Notes: Yellen Insists New Tax Credits Will Reduce Inequality Jury Is Still Out on Treasury Equity Plan Listen to more Tax Notes Talk episodes from our critical tax theory series: Is IRS Tax Enforcement Colorblind? State Tax Authority and Native Americans: Complex and Convol...
Analyzing the Constraints of the OECD Corporate Mediation Process
February 03, 2023 05:00 - 28 minutes - 19.7 MBTax Notes reporters Sarah Paez and Kiarra Strocko discuss what they found in an exploration of the OECD-supported mediation process for multinational corporations. For more, read Paez and Strocko's article in Tax Notes, "OECD Corporate Mediation Lacks Teeth on Tax Matters, Critics Say." In our “Editors’ Corner” segment, Abraham Leitner, a director at Goulston & Storrs PC, chats about his coauthored Tax Notes piece, " Reexamining Underwater Lease Assumption Transactions.” Follow us on Tw...
A Closer Look at the National Sales Tax Proposal
January 27, 2023 05:00 - 31 minutes - 21.6 MBTax Notes Capitol Hill reporter Doug Sword discusses the latest national sales tax proposal in Congress, and contributing editor Robert Goulder shares his thoughts on the challenges of implementing the tax. For additional coverage, read these articles in Tax Notes: Perspective: The Orgy of Nontaxation Biden Criticizes Republican Plans to Abolish IRS Conservatives Say McCarthy Is Committed to National Sales Tax Vote Follow us on Twitter: Doug Sword: @doug_sword Robert Goulder: @Robert...
Teaching Tax Law Critically and the Earned Income Tax Credit
January 20, 2023 05:00 - 39 minutes - 27 MBProfessor Diane Kemker of DePaul College of Law shares her argument for more coverage of the earned income tax credit in tax law casebooks to improve inclusivity. For more, read Kemker's article "'Cracking Open' the Tax Casebook: Genre, Ideological Closure, and the Earned Income Tax Credit." Follow us on Twitter: Caitlin Mullaney: @MullaneyWrites David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the District of Columbia Bar Taxation Community. For more infor...
Trump’s Tax Returns and the Future of Transparency
January 13, 2023 05:00 - 33 minutes - 22.8 MBTax Notes contributing editor Joseph J. Thorndike discusses the release of former President Trump’s tax returns and how they may influence the discourse around disclosure in the next presidential election. To see the collection of presidential tax returns, visit taxnotes.com/tax-history-project. For additional coverage, read these articles in Tax Notes: Watchdog Calls for TIGTA Inquiry Into IRS Trump Audits Nearly 6,000 Pages of Trump Returns Released, but Not IRS Files Trump and His Ta...
2023 U.S. Tax Legislation Forecast
January 06, 2023 05:00 - 25 minutes - 17.5 MBTax Analysts Chief Content Officer Jeremy Scott reviews the 2022 developments in U.S. tax legislation and speculates about what may lie ahead. For additional coverage, read these articles in Tax Notes: Nearly 6,000 Pages of Trump Returns Released, but Not IRS Files EV Credit Guidance Buys Time for Automakers on Battery Rules Initial Guidance Limits Buyback Tax on M&A Deals to Boot Corporate AMT Guidance Provides Safe Harbor and Some Relief A Look Ahead: After Policy Wins, White House F...
State Tax Policy Trends to Watch in 2023
December 30, 2022 05:00 - 30 minutes - 20.8 MBValerie Dickerson of Deloitte Tax LLP discusses key developments in state tax policy from 2022 that will likely remain relevant in 2023, including new incentives from the CHIPS Act. For additional coverage, read these articles in Tax Notes: Louisiana Adopts Rules on Passthrough Entity Tax, NOLs Colorado Offers Millions in Incentives for Semiconductor Manufacturing Company Iowa DOR Proposes Required Composite Returns for Passthrough Entities Through the Looking Back: NYU Panelists Flag ...
Year-End Collection: Tax Oddities of 2022
December 23, 2022 05:00 - 16 minutes - 11.6 MBTax Notes reporters recap some of the weirder stories they encountered in 2022, from the tax troubles of reality stars to a fight over a rather large tax bill for Christmas trees. For additional coverage, read these articles in Tax Notes: Tax Crime Roundup: Reality TV Stars Face Real Prison Colorado Now Accepts Cryptocurrency for Tax Payments HMRC Under Fire for VAT Bill on S’mores Marshmallows Listen to other tax oddities episodes: Year-End Collection: Tax Oddities of 2021 Year-End ...
The TCJA Five Years Later: International Tax Issues
December 16, 2022 05:00 - 38 minutes - 26.8 MBIn the third of a three-episode series, former senior Treasury official Chip Harter discusses his experience creating the international tax guidance for the Tax Cuts and Jobs Act and the evolution of those provisions. Listen to the other two episodes in the series: The TCJA Five Years Later: State Tax Issues The TCJA Five Years Later: Federal Tax Issues For additional coverage, read these articles in Tax Notes: Proposed Regs Target Consolidated Group CFC Income Inclusions Anti-Injunc...
The TCJA Five Years Later: Federal Tax Issues
December 09, 2022 05:00 - 28 minutes - 19.3 MBIn the second of a three-episode series, Jennifer Acuña, now with KPMG and former tax counsel for the Ways and Means Committee, discusses how guidance for the Tax Cuts and Jobs Act is still evolving. Listen to the first episode in the series here: The TCJA Five Years Later: State Tax Issues For additional coverage, read these articles in Tax Notes: This Isn’t Your Father’s Tax Extender Package Year-End Tax Title Still in Rumor Realm Dems Ready to Deal; GOP Is a ‘Maybe,’ Former Top Pelo...
The TCJA Five Years Later: State Tax Issues
December 02, 2022 05:00 - 30 minutes - 20.8 MBIn the first of a three-episode series, Steven Wlodychak, formerly with EY, discusses the creation of the SALT cap deduction by the Tax Cuts and Jobs Act and how states addressed it and other changes. For additional coverage, read these articles in Tax Notes: Consistent Guidance on SALT Cap Workarounds Needed, Panel Says California Governor Signs SALT Cap Workaround Fix Pennsylvania Bill Would Create SALT Cap Workaround ‘No SALT, No Deal’ Becomes No More Follow us on Twitter: David ...
Advancing the Pillars: An OECD Tax Reform Project Update
November 23, 2022 17:00 - 26 minutes - 18.1 MBTax Notes chief correspondent Stephanie Soong discusses how countries are approaching implementation of the OECD’s two-pillar corporate tax reform plan and the future of the OECD after Pascal Saint-Amans’s departure. Listen to more podcast episodes on the OECD's tax reform plan: Implementation Issues: An OECD Tax Reform Project Update The End Is Nigh: An Update on the OECD Tax Reform Plan The Beginning of the End? An Update on the OECD Tax Reform Plan For additional coverage, read th...
The Case for Taxing Prison Labor
November 18, 2022 05:00 - 30 minutes - 21 MBStephanie Hunter McMahon of the University of Cincinnati College of Law discusses why labor performed by incarcerated workers should be subject to tax. For more, read Hunter McMahon's article in Tax Notes, "Prison Work Is Taxing and Should Be Taxed." Follow us on Twitter: Joe Thorndike: @jthorndike David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by 360 Coverage Pros. For more information, visit 360coveragepros.com/taxnotes. This episode is sponsored by SafeS...
Should We Have a Robot Tax? Part 2
November 11, 2022 05:00 - 32 minutes - 22.2 MBIn the second of a two-episode series, Orly Mazur of SMU Dedman School of Law discusses her views on the tax implications of increasing automation and the alternatives to a robot tax. Listen to the first episode in this series, "Should We Have a Robot Tax? Part 2." For more on Orly, read "A Conversation With Orly Mazur: Taking on Tax and Tech." Follow us on Twitter: Marie Sapirie: @mariesapirie David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the Tax Attor...
Should We Have a Robot Tax? Part 1
November 04, 2022 04:00 - 32 minutes - 22.5 MBIn the first of a two-episode series, Ryan Abbott of the University of Surrey discusses his views on the tax implications of increasing automation and the need for a robot tax. For more, read Abbott and Bogenschneider's article, "Should Robots Pay Taxes? Tax Policy in the Age of Automation." In our “Editors’ Corner” segment, Elizabeth Stevens, a member in the international tax practice at Caplin & Drysdale Chtd. in Washington, chats about her coauthored Tax Notes piece, “Transfer Pricing'...
IRS in Flux: New Funding and New Commissioner
October 28, 2022 04:00 - 33 minutes - 23 MBFormer IRS Commissioner Mark Everson, now with Alliantgroup, discusses the need to identify the agency’s next leader and how the IRS should use its additional funding from the Inflation Reduction Act. For additional coverage, read these articles in Tax Notes: TIGTA Tees Up Hot-Button Issues for Review in 2023 Leaderless IRS Threatens Credibility Crisis in Key Months Ahead Republicans Voice Concerns to GAO on IRS Funding Oversight Former Officials: Success of IRS Funding Boost Is at ‘Se...
Updates From the Tax Court: Post-COVID Plans and New Funding
October 21, 2022 04:00 - 35 minutes - 24.4 MBU.S. Tax Court Chief Judge Kathleen Kerrigan discusses the court’s post-COVID transition and case management system, and how the additional funding from the Inflation Reduction Act may be used. Listen to our episode with Judge Foley, "Talking With the Tax Court Chief Judge: A Year of Change." For additional coverage, read these articles in Tax Notes: Company Looks to Reverse Tax Court Software Fee Deduction Ruling Medtronic II’s Unspecified Method Raises Specific Questions Tax Court Sho...
Taking a Look Behind the Mic for Our Fifth Anniversary
October 14, 2022 04:00 - 29 minutes - 20 MBIt’s Tax Notes Talk’s fifth anniversary! Host David Stewart discusses the history of the podcast with current and former members of the team: Gulnar Zaman, Derek Squires, Paige Jones, and Jordan Parrish. We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey. Follow us on Twitter: Gulnar Zaman: @zgulnar Paige Jones: @paigeleejones Jordan Parrish: @JoParrish96 David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is spo...
Assessing the New U.K. Leadership’s Unexpected Tax Changes
October 07, 2022 04:00 - 32 minutes - 22.6 MBDan Neidle of Tax Policy Associates in London discusses the United Kingdom’s recent mini-budget and what effects the new tax proposals may have. For additional coverage, read these articles in Tax Notes: Cutting Taxes Is ‘the Right Thing to Do,’ Truss Says Kwarteng Forced Into ‘Screeching U-Turn’ on Income Tax Rates Kwarteng to Bring Forward Medium-Term Fiscal Plan Kwarteng Criticized Over Delayed Publication of OBR Forecast U.K. Treasury Stands Firm Amid Criticism of Tax Measures ...
The New Excise Tax on Corporate Stock Buybacks
September 30, 2022 04:00 - 35 minutes - 24.4 MBEric Solomon of Steptoe & Johnson LLP discusses the new excise tax on corporate stock buybacks and examines the issues that the IRS and Treasury will need to tackle before its implementation. Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act: U.S. Tax Provisions Driving the Fight Against Climate Change $80 Billion in New Funding: What’s Next for the IRS? Analyzing the Corporate Alternative Minimum Tax For additional coverage, read these articles i...
Transfer Pricing Litigation Update II
September 23, 2022 04:00 - 33 minutes - 23.2 MBTax Notes contributing editor Ryan Finley discusses the latest updates in recent transfer pricing cases Eaton and Medtronic II. Listen to related episodes: Transfer Pricing Litigation Update Coca-Cola Transfer Pricing Challenge Fizzles For additional coverage, read these articles in Tax Notes: Analysis: Medtronic and the Role of Unspecified Transfer Pricing Methods Medtronic Might Trigger Up to $2 Billion Tax Liability Sixth Circuit Sides With Eaton in APA Cancellation Appeal Medtro...
U.S. Tax Provisions Driving the Fight Against Climate Change
September 16, 2022 04:00 - 32 minutes - 22.6 MBLauren Collins of Vinson & Elkins LLP provides an overview of the new tax credits designed to reduce greenhouse gas emissions in the Inflation Reduction Act. Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act: $80 Billion in New Funding: What’s Next for the IRS? Analyzing the Corporate Alternative Minimum Tax For additional coverage, read these articles in Tax Notes: U.S. Is Lagging on Social Cost of Carbon, Study Says Lawmakers Seek Assistance f...
$80 Billion in New Funding: What’s Next for the IRS?
September 09, 2022 04:00 - 38 minutes - 26.6 MBRobert Kerr of Kerr Consulting LLC discusses how the $80 billion of additional funding for the IRS in the Inflation Reduction Act could be best used by the agency. For additional coverage, read these articles in Tax Notes: Backlog Thwarted IRS’s ‘Well-Planned’ IT Modernization Strategy IRS Urged to Budget for Transparency Yellen to Promote New Tax Measures With Speaking Tour Tax Professionals See Little to Fear in IRS Hiring Blitz CBO: IRS Funding Won’t Generate Much From Taxpayers Un...
The Unexpected Tax Consequences of Overturning Roe v. Wade
September 02, 2022 04:00 - 25 minutes - 17.8 MBCaroline Rule of Kostelanetz & Fink LLP discusses the post-Roe tax complications for employers covering abortion-related interstate travel expenses. For more, read Rule's article, "Tax Implications of Dobbs for Interstate Travel Expenses to Obtain Abortions," in Tax Notes. We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey. Follow us on Twitter: Caitlin Mullaney: @MullaneyWrites David Stewart: @TaxStew Tax Notes: @TaxNotes ...
Is IRS Tax Enforcement Colorblind?
August 26, 2022 04:00 - 23 minutes - 16.5 MBProfessor Jeremy Bearer-Friend of the George Washington University Law School highlights key areas of the IRS’s tax enforcement where racial bias can occur. For more, read Bearer-Friend's article, "Colorblind Tax Enforcement." We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey. Listen to more Tax Notes Talk episodes from our critical tax theory series: State Tax Authority and Native Americans: Complex and Convoluted Wealth, ...
Analyzing the Corporate Alternative Minimum Tax
August 19, 2022 04:00 - 32 minutes - 22.1 MBReuven Avi-Yonah of the University of Michigan Law School discusses the new corporate alternative minimum tax and how it intersects with international taxation. For additional coverage, read these articles in Tax Notes: Inflation Reduction Act Raises Pillar 2 Hopes and Concerns Hard Part Begins for IRS and Treasury as Biden Signs Reconciliation Bill Critics Recall BURP in Debate Over Corporate Minimum Tax We want to hear from you, our listeners! To fill out a short, two-minute survey, ...
Breaking Down the Tax Changes in the Inflation Reduction Act
August 12, 2022 04:00 - 30 minutes - 20.9 MBKyle Pomerleau of the American Enterprise Institute discusses the key tax provisions of the Inflation Reduction Act and what they mean for the future of tax policy. For additional coverage, read these articles in Tax Notes: House Democrats Tee Up Tax Bill Debate and Nix GOP Amendments Critics Recall BURP in Debate Over Corporate Minimum Tax Democrats Play Whack-a-Mole as GOP Rages Against IRS Funding Partnership Rules Likely at Root of Corporate Minimum Tax Fight Biden and Democrats...
Congress vs. Inflation: The Legislative Showdown
August 05, 2022 04:00 - 27 minutes - 19.2 MBTax Notes reporter Benjamin Guggenheim discusses the latest tax legislation on Capitol Hill: the recently passed CHIPS and Science Act and the revived reconciliation bill known as the Inflation Reduction Act. For additional coverage, read these articles in Tax Notes: Sinema Wants Carried Interest Out of Reconciliation, Reports Say Clawbacks Will Prevent Companies From Exporting CHIPS Benefits Ex-Treasury Secretaries Support Inflation Reduction Act Democrats Hit Back at Criticism of Inf...
Trouble Ahead? Inflation and the Coming Recession
July 29, 2022 04:00 - 30 minutes - 21.2 MBMartin A. Sullivan, Tax Analysts’ chief economist, revisits the United States’ economic path to inflation and discusses mitigation efforts for a possible recession. For more inflation coverage on the podcast, listen to Inflation, Tax, and the COVID-19 Economy. For additional coverage, read these articles in Tax Notes: Grassley Follows Up With Second Inflation-Indexing Package North Carolina Republicans' Budget Preserves Income Tax Cuts California Budget Deal Includes Billions in Inflat...
Implementation Issues: An OECD Tax Reform Project Update
July 22, 2022 04:00 - 25 minutes - 17.8 MBTax Notes chief correspondent Stephanie Soong Johnston recaps the agreement on the OECD’s two-pillar corporate tax reform plan and discusses recent roadblocks to full implementation. Listen to more podcast episodes on the OECD's tax reform plan: The End Is Nigh: An Update on the OECD Tax Reform Plan The Beginning of the End? An Update on the OECD Tax Reform Plan New Year, New Tax Rules? An OECD Tax Reform Project Update For additional coverage, read these articles in Tax Notes: U.K. Mo...
The Comey and McCabe Audits: Questions and Concerns
July 15, 2022 04:00 - 22 minutes - 15.4 MBTax Notes reporter Jonathan Curry discusses the IRS audits of former FBI Director James Comey and his deputy, Andrew McCabe, and why they’ve drawn attention from the tax community. For additional coverage, read these articles in Tax Notes: House and Senate Taxwriters to Quiz Rettig in Private Meetings Rettig Requests TIGTA Investigation of Comey, McCabe Audits Former IRS Officials Skeptical of Foul Play in Comey, McCabe Audits We want to hear from you, our listeners! To fill out a sh...
Superfund Taxes: The Cost of Cleaning Up the Environment
July 08, 2022 04:00 - 30 minutes - 21 MBNicholas Mowbray of BakerHostetler discusses the recently enacted Superfund excise taxes on chemicals and hazardous substances and some compliance concerns and uncertainty surrounding them. For additional coverage, read these articles in Tax Notes: IRS Releases New Environmental Taxes Form as Superfund Kicks In IRS Issues Rules on Requesting Superfund Substance List Changes IRS Releases Rates for Superfund Chemical Excise Tax IRS Issues Lengthy List of Substances to Face Superfund Tax...
A Closer Look at Low-Income Taxpayer Clinics
July 01, 2022 04:00 - 29 minutes - 20.1 MBLa Posada Tax Clinic Director Robert Wunderle discusses the importance of low-income taxpayer clinics to the tax system and how his clinic serves the Twin Falls, Idaho, community. For more information about the Tax Analysts Public Service Fellowship, visit taxnotes.com/fellowship. Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by SafeSend. For more information, visit safesend.com. *** Credits Host: David D. Stewart Executive Producers:...
A Closer Look at Low-Income Taxpayer Clinics
July 01, 2022 04:00 - 29 minutes - 20.1 MBLa Posada Tax Clinic Director Robert Wunderle discusses the importance of low-income taxpayer clinics to the tax system and how his clinic serves the Twin Falls, Idaho, community. For more information about the Tax Analysts Public Service Fellowship, visit taxnotes.com/fellowship. Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by SafeSend. For more information, visit safesend.com. *** Credits Host: David D. Stewart Executive Producers:...
The Advance Child Tax Credit: 2022 and Beyond
June 24, 2022 04:00 - 22 minutes - 15.2 MBElaine Maag of the Urban-Brookings Tax Policy Center looks at lessons learned from the 2021 advance child tax credit and its potential political future. Listen to our other episodes on the child tax credit: The Advance Child Tax Credit: Changes Coming? The Advance Child Tax Credit: What Lies Ahead For additional coverage, read these articles in Tax Notes: Analysis: Resolving the Child Tax Credit Conundrum Boosted Child Credit Helped More Parents Feel Financially Secure GAO Suggests ...
How Canada Taxes Pro Athletes
June 17, 2022 04:00 - 27 minutes - 19 MBMarie-France Dompierre of Davies Ward Phillips & Vineberg discusses how Canada taxes professional athletes who aren’t Canadian residents. For more, read Dompierre's article, "An ‘Expensive’ Trade? Taxation of Nonresident Professional Athletes Playing in Canada," in Tax Notes. For more episodes on taxes and sports, listen to: The NCAA vs. Taxation: How Colleges Are Caught in the Middle Taxing College Athletes After NCAA v. Alston Follow us on Twitter: Stephanie Soong Johnston: @SoongJo...
The Final Foreign Tax Credit Rules: Complaints and Confusion
June 10, 2022 04:00 - 43 minutes - 29.6 MBRaymond Stahl of Ernst & Young discusses concerns about the final regulations for claiming foreign tax credits, particularly how they affect creditability, withholding, and treaty benefits. For additional coverage, read these articles in Tax Notes: Yellen Nixes Foreign Tax Credit Reg Delay, Defends OECD Talks Treasury Offers More Details on FTC Royalty Withholding Carveout Valuation Allowances Soften FTC Regs' Blow for Some Taxpayers FTC Analysis Worries Persist in Regs, USCIB Warns U....
The European Parliament Comes to Washington
June 03, 2022 04:00 - 32 minutes - 22.4 MBJohan Langerock, policy adviser in the European Parliament, discusses his visit to Washington, the future of the OECD two-pillar tax plan, and the EU’s green initiative. For additional coverage, read these articles in Tax Notes: DSTs ‘Back on Table’ if U.S. Doesn’t Adopt Pillar 1, MEPs Say EU Stays Focused on Pillar 2 Despite Pillar 1 Delays Pressure Mounts for EU Ministers on Pillar 2 Agreement EU Lawmakers Back Climate Plans but Challenges Remain Follow us on Twitter: David Stewart...