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
The BEPS Project: 5 Years Later
October 30, 2020 04:00 - 28 minutes - 19.3 MBFive 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 A...
Take A Break: Virtual Success in the Pandemic
October 23, 2020 04:00 - 31 minutes - 21.7 MBTax Notes State Editor in Chief Jeanne Rauch-Zender talks with Amy Vetter, a keynote speaker and presenter, on how to survive – and thrive – personally and professionally despite the unique challenges presented by the coronavirus pandemic. In the segment In the Pages, Tax Notes Executive Editor for Commentary Jasper B. Smith chats with reference attorney Linda Friedman about the new Document Comparison tool available to Tax Notes readers. *** Credits Host: David D. Stewart Executive Produ...
Delays Ahead: An Update on the OECD’s Global Corporate Tax Reform
October 16, 2020 04:00 - 26 minutes - 17.9 MBTax Notes Talk host David D. Stewart chats with Tax Notes chief correspondent Stephanie Soong Johnston and Tax Notes contributing editor Nana Ama Sarfo about recent developments on the OECD’s work to rebuild the international corporate tax system for the digital age. For additional coverage, read these articles in Tax Notes: G-20 Ministers Greenlight New Deadline for OECD Global Tax Accord OECD Now Aiming for Global Corporate Tax Reform Deal by Mid-2021 EU Will Respect New OECD Deadline...
How Small Business Tax Expenditures Miss Women-Owned Firms
October 08, 2020 17:00 - 27 minutes - 18.9 MBTax Notes contributing editor Marie Sapirie talks with American University tax professor Caroline Bruckner about the lack of consideration by Congress on how the U.S. tax code affects women-owned businesses and what can be done. For additional coverage, read Marie Sapirie's analysis in Tax Notes: A Seat at the Tax Hearing Table for Women-Owned Businesses In the segment In the Pages, Tax Notes Executive Editor for Commentary Jasper Smith chats with the 2020 winner of the Christopher E. Ber...
Analyzing the President’s Tax Returns
October 02, 2020 04:00 - 27 minutes - 18.9 MBTax Notes contributing editor Joseph J. Thorndike and University of Iowa law professor Andy Grewal take a closer look at the The New York Times reporting on President Trump’s tax returns. For additional coverage, read these articles in Tax Notes: Trump Disputes Reports, Claims He's Paid ‘Millions’ in Income Taxes Trump Tax Revelations Spur Fresh Calls for IRS, Tax Reforms Trump's Seven Springs Property Could Be Subject to SALT Cap Trump Tax Returns Call Consulting Fees Into Question T...
Exit Interview With IRS Criminal Investigation Chief
September 25, 2020 04:00 - 29 minutes - 20.4 MBTax Notes reporter Nathan J. Richman talks with outgoing IRS Criminal Investigations division Chief Don Fort about his decades-long career with the tax agency, his plans for retirement, and the future of the division. For additional coverage, read these articles in Tax Notes: Incoming CI Chief Plans New Law Enforcement Network Another Longtime CI Veteran Will Be Next Division Chief Practitioners Say Fort Is Leaving CI Better Than He Found It CI Chief Fort Retiring at End of September C...
Addressing Racial Inequity in State and Local Tax Policy
September 18, 2020 04:00 - 25 minutes - 17.3 MBTax Notes contributing editor Roxanne Bland chats with Donnie Charleston, the public policy and advocacy director of the nonprofit E Pluribus Unum, about how state and local tax policies can exacerbate racial inequity and what some communities are doing to address it. For more about the intersection of U.S. tax policy and racial wealth inequality, check out our podcast episode, "The Tax Code and Economic Justice in America." *** Credits Host: David D. Stewart Executive Producers: Jasper ...
The Principles of Good Academic Writing
September 11, 2020 04:00 - 22 minutes - 15.5 MBAllison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, tells Tax Notes Executive Editor for Commentary Jasper Smith about her principles for writing good papers in law school and beyond. For additional coverage, read Christians's paper, "Really Basic Rules for Writing Good Papers in Law School." *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Faye McCray Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Guest Relatio...
Tax Policy and the 2020 Election
September 04, 2020 04:00 - 31 minutes - 21.4 MBTax Notes Today International Editor in Chief David D. Stewart talks with Tax Notes reporters Jonathan Curry and Alexis Gravely about the tax policies proposed by President Trump and Democratic presidential candidate Joe Biden. For additional coverage, read these articles in Tax Notes: GOP Takes Subdued Victory Lap on TCJA at Republican Convention Payroll Tax Deferral for Federal Employees Prompts Criticism Biden Tax Agenda Gets Brief Nods at Democratic Convention Trump on the Hunt for ...
The Tax Code and Economic Justice in America
August 28, 2020 04:00 - 30 minutes - 20.9 MBFrancine J. Lipman, a law professor at the University of Nevada, Las Vegas, talks with Darrick Hamilton, a stratification economist and the New School’s incoming Henry Cohen Professor of Economics and Urban Policy, about the intersection of U.S. tax policy and racial wealth inequality. *** 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
Taxes and the Gig Economy
August 21, 2020 04:00 - 29 minutes - 20.4 MBTax Notes senior reporter Paul Jones talks with Richard C. Auxier, senior policy associate at the Urban-Brookings Tax Policy Center, about tax issues raised by the gig economy and how policymakers are working to address them. Note: This episode was recorded prior to a California court decision mandating Uber and Lyft to reclassify drivers in the state as employees. For additional coverage, read these articles in Tax Notes: California Chamber Backs Labor, Payroll Tax Exemption for App-Ba...
IRS Chief Counsel Describes New Normal of Settlement Days
August 14, 2020 04:00 - 26 minutes - 18.5 MBTax Notes legal reporter Nathan J. Richman talks with IRS Chief Counsel Michael J. Desmond about pivoting to virtual settlement days amid the coronavirus pandemic. For additional coverage, read these articles in Tax Notes: Lessons From Virtual Settlement Days Could Help Future Events Work-From-Home Technology Comes With New Privilege Concerns Virtual Settlement Days Will Continue, IRS Says IRS Collection Officials Seeing Settlement Day Benefits IRS Considering Long-Term Benefits of Se...
iWin: A Closer Look at Apple’s State Aid Victory
August 07, 2020 04:00 - 31 minutes - 21.7 MBTax Notes chief correspondent Stephanie Soong Johnston and legal reporter Ryan Finley discuss Ireland and Apple Inc.’s state aid win with law professors Ruth Mason of the University of Virginia and Stephen Daly of King’s College London. For additional coverage, read these articles in Tax Notes: Ireland’s Reputation Harmed by Apple State Aid Investigation Will the EU Commission Cut Its Losses After the Apple Decision? Crunch Time: What the Apple Decision Means for Global Tax Reform EU Co...
COVID-19 and Congress
July 31, 2020 04:00 - 24 minutes - 16.9 MBTax Notes reporter Alexis Gravely talks with Edward Karl, vice president of taxation at the American Institute of CPAs, about tax changes made and considered by Congress in the wake of the COVID-19 pandemic. For additional coverage, read these articles in Tax Notes: Don’t Count Out PPP Deductibility, Senate Republicans Say Senate Coronavirus Relief Package Faces Uphill Battle Senate Relief Package Expands PPP, Extends Tax Credits AICPA Calls for PPP Clarity in Next Round of Virus Relie...
How Racial Diversity Shaped U.S. International Tax Policy
July 24, 2020 04:00 - 44 minutes - 30.5 MBTax Notes contributing editor Robert Goulder talks with Steven A. Dean, faculty director of New York University School of Law’s graduate tax program, about the intersection of racial diversity and U.S. international tax policy. For additional coverage, read Dean's piece in Tax Notes: FATCA, the U.S. Congressional Black Caucus, and the OECD Blacklist In the segment "In the Pages Sneak Peek," Tax Notes Executive Editor for Commentary Jasper B. Smith chats with Lucas de Lima Carvalho, an i...
Digital Advertising Taxes and the States
July 17, 2020 04:00 - 15 minutes - 10.5 MBTax Notes reporter Carolina Vargas interviews Tax Notes State contributing editor Roxanne Bland about the emerging trend among some states to tax digital advertising. For additional coverage, read these articles in Tax Notes: D.C. Council Passes Digital Ad Tax in First Budget Vote Digital Advertising Taxes Trigger Foreign Commerce Clause Concerns Maryland Governor Vetoes Digital Ad Tax Bill Another New York Lawmaker Pushes for Digital Ad Tax Digital Advertising Tax Proposals: Revenue ...
The Taxing 2020 Tax Season
July 10, 2020 04:00 - 33 minutes - 23 MBKelly Phillips Erb, the managing shareholder of Erb Law Firm PC, known as @taxgirl on Twitter, talks to Tax Notes reporter Jonathan Curry about the abnormal 2020 tax season. For additional coverage, read these articles in Tax Notes: COVID-19 Shaped Tax Pros’ Business Through Filing Season No Extension of July 15 Filing Deadline, IRS Announces Work-From-Home Technology Comes With New Privilege Concerns Some Tax Pros Wary of Another Return Filing Extension Preparers Scramble in Pandemic ...
Building an Expat Empire: One Tax Practitioner’s Story
July 03, 2020 04:00 - 32 minutes - 22.3 MBTax Notes International contributing editor Nana Ama Sarfo talks with Virginia La Torre Jeker, a U.S. tax attorney based in Dubai, about establishing her tax practice abroad, the challenge of balancing family life with career, and recent international tax issues. For additional coverage, read these articles in Tax Notes: Conquering Hong Kong and Dubai: A Conversation With Virginia La Torre Jeker When Sharia and U.S. Tax Law Collide *** Credits Host: David D. Stewart Executive Producers: ...
A Very Special Episode
June 26, 2020 04:00 - 33 minutes - 23.3 MBLawrence A. Zelenak, the Pamela B. Gann Professor of Law at Duke University School of Law, shares his findings from watching dozens of hours of tax-related sitcom episodes. For additional coverage, read these articles in Tax Notes: Seven-Plus Decades of the Federal Income Tax in Sitcoms: An Update Six Decades of the Federal Income Tax in Sitcoms In the segment, “In the Pages Sneak Peek,” Tax Notes Federal Editor in Chief Ariel Greenblum talks with Philip Wolf about his new column, A Yo...
Wayfair Two Years Later: Compliance and Cost
June 19, 2020 04:00 - 48 minutes - 33.6 MBTax Notes legal reporter Jennifer McLoughlin interviews Richard Cram, director of the Multistate Tax Commission’s National Nexus Program, on the state of the sales tax landscape two years after the Supreme Court ruling in South Dakota v. Wayfair Inc. McLoughlin moderates a discussion between Bradley Scott, finance director of the jewelry component wholesaler Halstead Bead Inc., and Scott Peterson, vice president of U.S. tax policy and government relations at Avalara Inc. For additional co...
The Deal With Conservation Easements: A Traditionalist's View
June 12, 2020 04:00 - 21 minutes - 14.6 MBIn the second part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Steve Small, one of the authors of the federal income tax regulations on conservation easements who is now in private practice, about the controversy surrounding the tax treatment of conservation easements. Read Steve Small's piece in Tax Notes: Some Dirty Realities About Syndicated Conservation Easements For additional coverage, read these articles in Tax Notes: Partnership Asks for Do-Over ...
The Deal With Conservation Easements: P4C’s View
June 05, 2020 04:00 - 28 minutes - 19.9 MBIn the first part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Robert Ramsay, executive director of the Partnership for Conservation, about controversy surrounding conservation easements. Read Robert Ramsay's piece in Tax Notes: A Dirty Dozen Myths About Conservation Easements and One Sad Truth For additional coverage, read these articles in Tax Notes: Partnership Asks for Do-Over in Easement Appeal IRS Win in Golf Course Easement Case Overturned Syndi...
SCOTUS Deliberates Trump's Tax Returns
May 29, 2020 04:00 - 19 minutes - 13.3 MBJoseph J. Thorndike, Tax Notes Federal contributing editor and tax historian, discusses the Supreme Court’s recent oral arguments on the legal cases involving President Trump’s tax returns and financial records. For additional coverage, read these articles in Tax Notes: Supreme Court Weighs Limits, Burdens in Trump Tax Return Cases Judge Suggests Dismissing Trump Tax Returns Subpoena Judge Rejects Democrats’ Delay Request in Trump Tax Return Case Supreme Court Sets Hearing Date in Trump...
From Henry VIII to James Bond: Weird Tax Facts Throughout History
May 22, 2020 04:00 - 25 minutes - 17.2 MBTax Notes colleagues David D. Stewart and Stephanie Soong Johnston discuss how tax has influenced snacks, beards, and even legends. For additional coverage, read these articles in Tax Notes: James Bond Producers Offer New Clues on Mexican Incentives From Mexico With Love: How Sony Got Millions in Incentives to Rewrite 007 Film Sony E-Mails Show Plan to Exploit 'Loophole' in Expanded Film Credits In the segment "In the Pages Sneak Peek," Tax Notes State Editor in Chief Jéanne Rauch-Zende...
Pillar 3 for the OECD: A Global Excess Profits Tax
May 15, 2020 04:00 - 26 minutes - 18.5 MBAllison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, tells Tax Notes contributing editor Robert Goulder about her proposal for a global excess profits tax as the third pillar in the OECD’s digital economy project. For additional coverage, read her proposal in Tax Notes: It’s Time for Pillar 3: A Global Excess Profits Tax for COVID-19 and Beyond For more background, read these articles in Tax Notes: OECD Postpones Key Meeting of Global Tax Overhaul Project G...
COVID-19 and Tax Effects on Real Estate
May 08, 2020 04:00 - 31 minutes - 21.8 MBKate Kraus, a partner at Allen Matkins, tells Tax Notes legal reporter Eric Yauch the unexpected tax results of recent coronavirus legislation on real estate. For additional coverage, read these articles in Tax Notes: IRS Provides Distribution Relief for REITs and RICs Substantive QIP Correction Answers Coming in Final Bonus Regs Some Taxpayers Would Rather Just Fix QIP Prospectively Bill Would Give O-Zone Treatment to Small Businesses Hit by Virus Loss Carryback Revival Could Prompt M...
Coronavirus and the States
May 01, 2020 04:00 - 13 minutes - 9.26 MBKatie Quinn of McDermott Will & Emery LLP discusses the state tax implications of the COVID-19 pandemic with Tax Notes senior reporter Lauren Loricchio. For additional coverage, read these articles in Tax Notes: Telework Could Trigger Withholding Changes in Some States CARES Act Could Compound 163(j) Issue for Separate Filers State Bills Would Clarify Exemption of Federal Stimulus Checks With Tax Deadlines Extended, States Offer Relief on Fines and Fees CARES Act Interest Limitation Re...
The Taxman Cometh ... Home?
April 24, 2020 04:00 - 21 minutes - 14.6 MBE. Martin Davidoff, the head of tax controversy at Prager Metis, discusses how the IRS and tax practitioners are handling tax changes and working from home as a result of the coronavirus pandemic with Tax Notes senior reporter Paul Jones. For additional coverage, read these articles in Tax Notes: Business of Tax: The Strangest Filing Season in Memory IRS Phone Lines May Reopen as Agency Adjusts to ‘New Reality’ IRS Opens the Floodgates on Tax Deadline Relief Law and Accounting Firms vs....
The Tax Man Cometh ... Home?
April 24, 2020 04:00 - 21 minutes - 14.6 MBE. Martin Davidoff, the head of tax controversy at Prager Metis, discusses how the IRS and tax practitioners are handling tax changes and working from home as a result of the coronavirus pandemic with Tax Notes senior reporter Paul Jones. For additional coverage, read these articles in Tax Notes: Business of Tax: The Strangest Filing Season in Memory IRS Phone Lines May Reopen as Agency Adjusts to ‘New Reality’ IRS Opens the Floodgates on Tax Deadline Relief Law and Accounting Firms vs....
Teaching Tomorrow’s Tax Pros
April 17, 2020 04:00 - 15 minutes - 10.6 MBOmri Marian, the academic director of the Graduate Tax Program at the University of California, Irvine, discusses his role in preparing the next generation of tax professionals and virtual teaching during the coronavirus pandemic with Tax Notes reporter Jonathan Curry. For additional coverage, read these articles in Tax Notes: Virtual Paper Chase — Law Schools Transition to Online Classes Business of Tax: AI Brings Uncertainty and Opportunity to Tax Practice Business of Tax: Internationa...
The Complicated Web TCJA Weaves
April 10, 2020 04:00 - 22 minutes - 15.3 MBMark Gasbarra, founder and national managing director of the firm Forte International Tax LLC, discusses how practitioners navigate the interconnected provisions of the Tax Cuts and Jobs Act with Tax Notes contributing editor Benjamin M. Willis. In an extended edition of Coming Attractions, Tax Notes Executive Editor for Commentary Jasper Smith chats with Jeffrey Wong, professor and department chair in the Department of Accounting at the University of Nevada, Reno, about his upcoming articl...
The CARES Act: What's New and What's Next
April 03, 2020 04:00 - 24 minutes - 16.6 MBNicole Kaeding, vice president of policy promotion and economist with the National Taxpayers Union Foundation, discusses the Coronavirus Aid, Relief, and Economic Security (CARES) Act. For additional coverage, read these articles in Tax Notes: CARES Act Means Crunch Time for IRS and Treasury CARES Act Retirement Relief Appears Optional Coronavirus Relief Act Fixes NOL Legislative Quirks CARES Act Has Negative ‘Knock-On' Effects for International Tax Business of Tax: Planners Should Tak...
The CARES Act: What's New and What's Next
April 03, 2020 04:00 - 24 minutes - 16.6 MBNicole Kaeding, vice president of policy promotion and economist with the National Taxpayers Union Foundation, discusses the Coronavirus Aid, Relief, and Economic Security (CARES) Act. For additional coverage, read these articles in Tax Notes: CARES Act Means Crunch Time for IRS and Treasury CARES Act Retirement Relief Appears Optional Coronavirus Relief Act Fixes NOL Legislative Quirks CARES Act Has Negative ‘Knock-On' Effects for International Tax Business of Tax: Planners Should Tak...
Countering the Coming Coronavirus Recession
March 27, 2020 04:00 - 12 minutes - 8.71 MBMartin Sullivan, the chief economist with Tax Analysts, says the U.S. is headed toward a recession unlike any other due to the economic fallout of the coronavirus pandemic and how to find relief. For additional coverage, read these articles in Tax Notes: Economic Analysis: Emergency Tax Deferrals to Massively Boost Cash Flow Economic Analysis: Rx for the Coronavirus Economy News Analysis: Who Gets Emergency Paid Leave? Revisions to House Bill Scale Back Employee Paid Leave Emergency Le...
Tax Planning and the Coronavirus Pandemic
March 20, 2020 04:00 - 16 minutes - 11.7 MBBeverly Winstead, director of the University of Maryland’s Low-Income Tax Clinic, shares how the coronavirus pandemic has affected her as a practitioner and professor with Tax Notes Executive Editor for Commentary Jasper Smith. For additional coverage, read these articles in Tax Notes: IRS Confirms: No April 15 Return Filing Extension Virtual Paper Chase — Law Schools Transition to Online Classes Still No Word From IRS on Virus-Affected Service Levels Tax Pros Skeptical of IRS Payment D...
States Seek Tax Incentives Truce After Amazon HQ2
March 13, 2020 04:00 - 18 minutes - 12.9 MBTax Notes Today reporter Aaron Davis discusses the recent state efforts to clamp down on tax-incentive bidding wars by forming a multistate compact. In the latest installment of Willis Weighs In, Tax Notes contributing editor Benjamin Willis discusses PLR 202009002 and its greater application. For additional coverage, read these articles in Tax Notes: States Push for Cooperation Over Competition Connecticut Looks to Join Interstate Incentives Compact Questions Raised by Multistate Plan ...
Eric Hylton: The New IRS Chief of Small Business
March 06, 2020 05:00 - 27 minutes - 19.1 MBEric Hylton, the new head of the Small Business/Self-Employed Division at the IRS, discusses employment tax, recent high-income nonfiler visits, and data analytics. For additional coverage, read these articles in Tax Notes: IRS Expects to Hire 50 Percent More Collections Staff by Year’s End IRS Increases Effort to Fight Abusive Microcaptive Transactions IRS May Extend Microcap Settlement Offer to More Taxpayers IRS Looking for Promoter Links as Easement Crackdown Grows Enforcement Pus...
Coronavirus and China's Tax Response
February 28, 2020 05:00 - 20 minutes - 14.4 MBYue “Daisy” Dai, a professor at the Shanghai University of Finance and Economics, describes life in China during the coronavirus outbreak. She also discusses the tax policy measures the country is using to combat the pathogen. Read her piece published in Tax Notes. For additional coverage, read these articles in Tax Notes: Hong Kong Proposes Waivers for Personal and Business Taxes Italy Delays Tax Payments for Area Under Coronavirus Quarantine China Announces Tax Measures in Response to...
Simply Tax Season
February 21, 2020 05:00 - 18 minutes - 13 MBDamien Martin, CPA and host of the Simply Tax Podcast talks about the 2020 tax filing season. For additional coverage, read these articles in Tax Notes: IRS Refund Fraud Progress May Be Undermined by Database Thefts TIGTA Spotlights IRS 2019 Filing Season Shortcomings, Successes Preparers Cautiously Optimistic for Normal 2020 Filing Season Once More Unto the Breach: 199A Filing Season Round 2 It’s Dealer’s Choice With 163(j) for Filing Season Filing Season Opens January 27; IRS Relea...
The Wealth Tax Debate
February 14, 2020 05:00 - 23 minutes - 16 MBJason Furman, a professor at Harvard University and former chair of the Council of Economic Advisers, discusses the arguments used to back a wealth tax and suggests alternatives to reduce the wealth inequality gap in the U.S. with Tax Notes contributing editor Joseph J. Thorndike. In the latest installment of Willis Weighs In, Benjamin Willis continues his vote-to-value disparity discussion by explaining how the value of vote can affect the value of other stock rights and classes of stock a...
Tax Notes Goes To Court (Again)
February 07, 2020 05:00 - 18 minutes - 12.7 MBIn honor of Tax Notes Talk’s 100th episode, we went back to the roots of what Tax Notes stands for: transparency.Tax Notes senior reporter Lauren Loricchio discussed her efforts to obtain the bid Indianapolis submitted to Amazon for HQ2 and Tax Analysts legal counsel Con Hitchcock shares the ensuing legal battle. For additional coverage, read these articles in Tax Notes: Localities Dodging Open Records Laws to Avoid Disclosure of Amazon HQ2 Proposals Gary, Indiana Offered More Than $792 M...
Final Opportunity Zone Rules: A Deep Dive
January 31, 2020 05:00 - 31 minutes - 21.4 MBTony Nitti, a tax partner at RubinBrown LLP, discusses the final rules on Opportunity Zones and his observations of the program in action with Tax Notes senior legal reporter Stephanie Cumings. For additional coverage, read these articles in Tax Notes: Confusion Looms About Which Set of O-Zone Regs to Apply Collateral Problems Could Arise From O-Zone Transition Rule O-Zone Regs Include Curveball on Improvements to Property O-Zone Investment Numbers Could Be Vast Underestimate O-Zone S...
A Conversation With Former National Taxpayer Advocate: The Fight for Taxpayer Rights
January 29, 2020 05:00 - 29 minutes - 20.3 MBIn part 2 of her interview with Tax Notes senior reporter William Hoffman, former National Taxpayer Advocate Nina Olson discusses her ongoing fight for taxpayer rights and the upcoming fifth International Conference on Taxpayer Rights in South Africa. For additional coverage, read these articles in Tax Notes: IRS Free Tax Return Preparation Remains Out of Reach Preparers See Benefits of Form 1040-SR, but Maybe Not for Them Politically Active Exempts May Have Escaped IRS Penalties A Look...
A Conversation With Former National Taxpayer Advocate: A New Era
January 24, 2020 05:00 - 23 minutes - 16.5 MBNina 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...
NAFTA Versus USMCA
January 17, 2020 05:00 - 24 minutes - 16.9 MBTax 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 ...
The Future of Altera and Cost Sharing
January 10, 2020 05:00 - 14 minutes - 9.66 MBReuven 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...
2020 Foresight: Tax Legislation and Regulations
January 03, 2020 05:00 - 24 minutes - 16.7 MBTax 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 ...
Year-End Collection: Tax Oddities of 2019
December 27, 2019 05:00 - 16 minutes - 11.7 MBTax 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
A New Tax World Order: Coming Soon?
December 20, 2019 05:00 - 18 minutes - 12.5 MBTax 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 Har...
The Gender Gap in Tax Law
December 13, 2019 05:00 - 20 minutes - 14.4 MBTax 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 rela...