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Tax Notes Talk
Tax Notes Talk
Tax Notes

A 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

From Cape Town: Developing Tax Policy for Developing Nations

Send us a textProfessor Afton Titus of the University of Cape Town explains her view on how the tax initiatives... more

15 Nov 2024 · 19 minutes
From Cape Town: A Sit-Down With South Africa’s Top Tax Official

Send us a textSouth African Revenue Service Commissioner Edward Kieswetter discusses his tenure leading the agency and the country’s position... more

08 Nov 2024 · 50 minutes
Taxing What You Can't See: Targeting Foreign Assets

Send us a textTax Notes contributing editor Robert Goulder shares his take on the effects of the Foreign Account Tax... more

01 Nov 2024 · 19 minutes
The Corporate Alternative Minimum Tax: Parsing Recent Guidance

Send us a textMonisha Santamaria and Nick Tricarichi of KPMG discuss the scope of the latest guidance on the corporate... more

25 Oct 2024 · 30 minutes
The 2024 Election and Tax Policy

Send us a textTax Notes White House reporter Alexander Rifaat discusses the tax policies proposed by Vice President Kamala Harris... more

18 Oct 2024 · 15 minutes
The Constitutionality of Penalties on Undeclared Assets

Send us a textTax Notes contributing editor Robert Goulder discusses the history of foreign bank account reporting penalties and how... more

11 Oct 2024 · 20 minutes
America the Tax Haven? Exploring the U.S. Trade Deficit

Send us a textProfessors Kenneth Austin and Hillel Nadler discuss the policies that they believe make the United States a... more

04 Oct 2024 · 31 minutes
Methane Leads the Way for Greenhouse Gas Taxes

Send us a textTax Notes contributing editor Nana Ama Sarfo discusses methane-related tax policy and how it might lead to... more

27 Sep 2024 · 17 minutes
Getting to the Core of the Apple State Aid Decision

Send us a textTax Notes contributing editor Ryan Finley breaks down the EU Court of Justice’s recent ruling that Ireland... more

20 Sep 2024 · 20 minutes
BIAC Tax Chair Reflects on International Business Tax Landscape

Send us a textAlan McLean, chair of the tax committee at Business at OECD, discusses the developments in the international... more

13 Sep 2024 · 32 minutes
The Future of Tax Regulations After Loper Bright

Send us a textDo you have questions about tax policy in the 2024 election? Submit your questions here.Steve Rosenthal of... more

06 Sep 2024 · 40 minutes
Checking In With Congress: Fall 2024 Preview

Send us a textDo you have questions about tax policy in the 2024 election? Submit your questions here.Tax Notes Capitol... more

30 Aug 2024 · 18 minutes
The Inadvertent Price of a Gender-Neutral Tax Code

Send us a textJaviera Moraga Valverde, a Chilean lawyer and U.S. law firm associate, discusses her research on how tax... more

23 Aug 2024 · 23 minutes
Taxing Immigrant Families: The Personal Exemption After the TCJA

Send us a textSarah Lora of Lewis & Clark Law School discusses the personal exemption after the Tax Cuts and... more

16 Aug 2024 · 20 minutes
The Tax Challenges of the Navajo Nation, Part 2

Send us a textLeslie McLean, director of the low-income taxpayer clinic at DNA-People’s Legal Services, discusses the barriers Navajo Nation... more

09 Aug 2024 · 30 minutes
The Tax Challenges of the Navajo Nation, Part 1

Send us a textTax Notes investigated the Navajo Nation’s tax challenges with the IRS and gathered firsthand accounts of how... more

02 Aug 2024 · 27 minutes
How Tax Incentives Drive the Film Industry

Send us a textGeorge Ford with the Phoenix Center for Advanced Legal and Public Policy Studies discusses film tax incentives... more

26 Jul 2024 · 24 minutes
No More Chevron Deference: Analyzing Loper Bright and Corner Post

Send us a textTax Notes contributing editor Marie Sapirie discusses the recent Supreme Court decisions overturning Chevron and defining the... more

19 Jul 2024 · 14 minutes
The SALT Cap After 2025

Send us a textTed Peterson of the University of North Texas Ryan College of Business discusses the SALT deduction cap... more

12 Jul 2024 · 18 minutes
Is Carbon Pricing the Best Way to Mitigate Climate Change?

Send us a textTax Notes chief correspondent Amanda Athanasiou discusses the effectiveness of carbon pricing as a climate change mitigation... more

03 Jul 2024 · 12 minutes
Less Is Moore: The Supreme Court's Ruling in Moore v. United States

Send us a textTax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's decision in Moore v. United... more

28 Jun 2024 · 13 minutes
Election Showdown: U.K. Parties Outline Tax Plans

Send us a textTax Notes reporter Sarah Paez discusses the proposed tax plans from the United Kingdom’s political parties before... more

21 Jun 2024 · 17 minutes
Taxpayer Rights in the Digital Age

Send us a textNina Olson of the Center for Taxpayer Rights and the Tax Analysts board of directors discusses the... more

14 Jun 2024 · 31 minutes
Analyzing the EITC’s Role in Poverty Reduction

Send us a textSusan Lanham, Amanda Thompson-Abbott, and Tom Norton of Marshall University discuss their research on the earned income... more

07 Jun 2024 · 26 minutes
State Tax Treatment of IRA Energy Credits

Send us a textAlysse McLoughlin and Katie Quinn of Jones Walker discuss state tax implications of the Inflation Reduction Act’s... more

31 May 2024 · 16 minutes
Lessons for Partnership Tax From Trump’s IRS Audit

Send us a textMonte Jackel of Jackel Tax Law discusses partnership taxation rules and the role they play in former... more

24 May 2024 · 34 minutes
Tax Double-Header: Ohtani and His Former Translator

Send us a textTax Notes senior legal reporter Nathan Richman discusses the tax implications of the recent financial controversies surrounding... more

17 May 2024 · 13 minutes
Pending Supreme Court Cases and the Challenges for Tax Policy

Send us a textLibin Zhang and Kristin Hickman discuss the broader implications of Moore v. United States and the challenges... more

10 May 2024 · 21 minutes
ERC Updates: Handling the Flood of Improper Claims

Send us a textMary Wood of Meadows Collier discusses recent updates on the employee retention credit, from the IRS’s moratorium... more

03 May 2024 · 24 minutes
Going to the Source: A New Approach to Personal Income Taxation

Send us a textProfessor Yariv Brauner of the University of Florida Levin College of Law discusses the challenges facing residence-based... more

26 Apr 2024 · 42 minutes
What the End of Chevron Deference May Mean for Tax

Send us a textFrank Agostino of Agostino & Associates discusses two pending Supreme Court cases, their potential effects on the... more

19 Apr 2024 · 28 minutes
Growing Deficit and the Future of U.S. Fiscal Policy

Send us a textTax Analysts' chief economist Martin Sullivan discusses the Congressional Budget Office’s latest economic forecast, new insights on... more

12 Apr 2024 · 25 minutes
The SEC’s Final Climate Disclosure Rules: Simpler but Disputed

Send us a textTax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and... more

05 Apr 2024 · 15 minutes
What’s a U.S. Trade or Business? Analyzing YA Global

Send us a textWilliam McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner... more

29 Mar 2024 · 33 minutes
Senate Stasis: An Update on Congress’s Tax Deal

Send us a textTax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the roadblocks the Tax Relief for... more

22 Mar 2024 · 17 minutes
An Update on Pillar 1 Amount B

Send us a textTax Notes chief correspondent Stephanie Soong discusses the latest developments surrounding amount B under pillar 1 of... more

15 Mar 2024 · 14 minutes
Navigating the Corporate Transparency Act

Send us a textChristine Green of Steptoe & Johnson PLLC discusses the Corporate Transparency Act and the recent litigation regarding... more

08 Mar 2024 · 26 minutes
Medtronic, 3M, Abbott Labs, Oh My! Transfer Pricing Update

Send us a textTax Notes contributing editor Ryan Finley discusses the latest developments in three transfer pricing cases — Medtronic,... more

01 Mar 2024 · 38 minutes
Taxing Billionaire Borrowing: A New Kind of Wealth Tax?

Send us a textProfessors Edward Fox and Zachary Liscow discuss their proposal for a new tax on billionaires that would... more

23 Feb 2024 · 30 minutes
Tracking the Latest on the House Tax Reform Plan

Send us a textTax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the key provisions of the Tax... more

16 Feb 2024 · 20 minutes
The Plastic Problem: Using Tax to Protect the Environment

Send us a textProfessor Roberta Mann of the University of Oregon School of Law explains how taxing single-use plastics could... more

09 Feb 2024 · 33 minutes
Liberty Global and the Economic Substance Doctrine

Send us a textTax Notes managing legal reporter Andrew Velarde discusses the economic substance doctrine dispute in Liberty Global Inc.... more

02 Feb 2024 · 15 minutes
What to Expect in the 2024 Filing Season

Send us a textKelly Phillips Erb, known online as Taxgirl, discusses the 2024 filing season’s challenges and considerations in light... more

26 Jan 2024 · 33 minutes
Moore 2.0? Analyzing Altria Group Inc. v. United States

Send us a textTax Notes contributing editor Robert Goulder discusses the downward attribution dispute in Altria Group Inc. v. United... more

19 Jan 2024 · 21 minutes
Spotlighting Tax Transparency Around the Globe

Send us a textTax Notes contributing editor Nana Ama Sarfo discusses global tax transparency efforts, specifically beneficial ownership registries and... more

12 Jan 2024 · 16 minutes
State Tax Policy Trends to Watch in 2024

Send us a textStephanie Do of the Council On State Taxation discusses key state tax policy topics that are likely... more

05 Jan 2024 · 31 minutes
2024 U.S. Tax Legislation Forecast

Send us a textTax Analysts Chief Operating Officer Jeremy Scott reviews the 2023 developments in U.S. tax legislation and speculates... more

29 Dec 2023 · 35 minutes
Year-End Collection: Tax Oddities of 2023

Send us a textTax Notes reporters recap some of the strangest stories they encountered in 2023, from a video game... more

22 Dec 2023 · 22 minutes
A Recap of SCOTUS Oral Arguments in Moore v. United States

Send us a textTax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's oral arguments in Moore and... more

15 Dec 2023 · 30 minutes
The Reporter's Notebook: Stories From Covering the OECD

Send us a textIn honor of Tax Notes Talk's 300th episode, Tax Notes chief correspondent Stephanie Soong reviews her tax... more

08 Dec 2023 · 18 minutes
Taxing Carbon at the Border

Send us a textTax Notes chief correspondent Amanda Athanasiou discusses the growing global popularity of carbon border adjustment mechanisms, the... more

01 Dec 2023 · 14 minutes
Cryptoassets and State Taxation

Send us a textWally Hellerstein of the University of Georgia Law School discusses the emerging state guidance for taxing cryptoassets.... more

22 Nov 2023 · 26 minutes
Taxing the Fast-Fashionistas

Send us a textTax Notes contributing editor Nana Ama Sarfo discusses how lawmakers across the globe are looking to taxes... more

17 Nov 2023 · 18 minutes
Diversity and the Tax Bar

Send us a textSanessa Griffiths of Skadden, Arps, Slate, Meagher & Flom LLP discusses the lack of diversity in the... more

10 Nov 2023 · 18 minutes
Navigating New Guidance on the Corporate Alternative Minimum Tax

Send us a textMike Resnick of Eversheds Sutherland discusses the effects on taxpayers of the corporate alternative minimum tax and... more

03 Nov 2023 · 36 minutes
IRA Energy Credits, Part 2: Proposed Regs and What’s Next

Send us a textIn the second of a two-episode series, Tim Jacobs of Hunton Andrews Kurth continues his discussion of... more

27 Oct 2023 · 38 minutes
IRA Energy Credits, Part 1: History and Early Guidance

Send us a textIn the first of a two-episode series, Tim Jacobs of Hunton Andrews Kurth discusses the energy credits... more

20 Oct 2023 · 31 minutes
The EU's Latest Plan to Simplify Corporate Taxation

Send us a textTax Notes reporter Elodie Lamer discusses the Business for Europe: Framework for Income Taxation (BEFIT) initiative, the... more

13 Oct 2023 · 17 minutes
Race-Based Poll Taxes and 20th-Century Discrimination

Send us a textProfessor Jeremy Bearer-Friend of the George Washington University Law School discusses poll taxes in the 20th century... more

06 Oct 2023 · 37 minutes
IRS Key Updates: ERC, EITC, and Government Shutdown Plans

Send us a textRobert Kerr, formerly with the IRS and now with Kerr Consulting, discusses latest developments from the IRS,... more

29 Sep 2023 · 32 minutes
Cryptocurrency and the Newly Proposed Tax Rules on Digital Assets

Send us a textGarrett Brodeur, a tax attorney based in Washington, D.C., discusses the recently released proposed regulations for the... more

22 Sep 2023 · 23 minutes
An Update on the Foreign Tax Credit Rules and IRS Relief

Send us a textTax Notes reporter Andrew Velarde discusses the latest developments on the final regulations for claiming foreign tax... more

15 Sep 2023 · 17 minutes
The Intersection of U.S. Tax Law and Democracy

Send us a textProfessor Clint Wallace of the University of South Carolina School of Law discusses his argument for using... more

08 Sep 2023 · 36 minutes
Checking In With Congress: Fall 2023 Preview

Send us a textTax Notes Capitol Hill reporters Cady Stanton and Doug Sword preview what to expect from Congress in... more

01 Sep 2023 · 20 minutes
Tax and the Future of Artificial Intelligence

Send us a textJohn McGowan of HubSync discusses artificial intelligence and its role in the tax field. For additional coverage,... more

25 Aug 2023 · 23 minutes
Pillar 1 Amount B: Disagreements and Divides

Send us a textTax Notes contributing editor Ryan Finley provides an overview of amount B from pillar 1 of the... more

18 Aug 2023 · 16 minutes
The Employee Retention Credit: Scams and Successes

Send us a textTom Cullinan, a former IRS official now with Chamberlain Hrdlicka, discusses the basics of the employee retention... more

11 Aug 2023 · 35 minutes
Inside Bidenomics: Unpacking the President's Tax Priorities

Send us a textTax Notes White House reporter Alexander Rifaat discusses the Biden administration’s economic plan called “Bidenomics” and its... more

04 Aug 2023 · 14 minutes
Manal Corwin Takes the Helm: Updates on the OECD Tax Reform Plan

Send us a textManal Corwin, the new director of the OECD's Centre for Tax Policy and Administration, discusses her vision... more

28 Jul 2023 · 35 minutes
Moore Money, More Tax Problems? Analyzing Moore v. United States

Send us a textProfessor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case... more

21 Jul 2023 · 26 minutes
The Evolution of International Corporate Taxation

Send us a textMarna Ricker, EY’s global vice chair of tax, discusses how international tax advisers and corporate tax clients... more

14 Jul 2023 · 26 minutes
How Fake News Affects the Tax World

Send us a textProfessors Kathleen DeLaney Thomas and Erin Scharff discuss fake tax news and the effect it has on... more

07 Jul 2023 · 38 minutes
Let's Make a Deal: Examining the U.S.-Chile Tax Treaty

Send us a textTax Notes reporters Cady Stanton and Michael Smith discuss the recently passed U.S.-Chile tax treaty and the... more

30 Jun 2023 · 28 minutes
House GOP Tax Package: The Kickoff for Congressional Bargaining?

Send us a textSteve Rosenthal of the Urban-Brookings Tax Policy Center reviews the GOP tax package approved by the House... more

23 Jun 2023 · 37 minutes
Five Years of Wayfair: Continuing Complexity

Send us a textScott Peterson of Avalara discusses the South Dakota v. Wayfair decision, including how companies and states are... more

16 Jun 2023 · 30 minutes
Crisis Averted: Breaking Down the Debt Ceiling Bill

Send us a textTax Notes reporter Alexander Rifaat discusses the tax implications of the recently passed debt ceiling bill and... more

09 Jun 2023 · 13 minutes
U.S. Economic Update: Inflation, the Deficit, and the Debt Limit

Send us a textTax Analysts’ chief economist Martin Sullivan provides an overview of the state of the economy and how... more

02 Jun 2023 · 21 minutes
We’re Free Filin’? Assessing the IRS’s Direct File Report

Send us a textFormer IRS Commissioner David Kautter, now with RSM, discusses the recently released report on the feasibility of... more

26 May 2023 · 31 minutes
State’s Victory: An Update on Maryland’s Digital Advertising Tax

Send us a textTax Notes reporter Andrea Muse provides an update on the state and federal lawsuits challenging Maryland’s digital... more

19 May 2023 · 13 minutes
Clarence Thomas’s Luxury Travel and the Gift Tax

Send us a textProfessors Bridget Crawford and Victoria Haneman discuss the estate and gift tax and how it could apply... more

12 May 2023 · 29 minutes
Taxpayer Scores: Farhy Blocks International Reporting Penalties

Send us a textTax Notes reporter Andrew Velarde discusses the penalty dispute in Farhy v. Commissioner and the case’s implications... more

05 May 2023 · 13 minutes
Emissions Free Trade: EV Tax Credit Sourcing Rules and the EU

Send us a textProfessor Kathleen Claussen of Georgetown Law discusses how the proposed regs for the new clean vehicle tax... more

28 Apr 2023 · 32 minutes
Lies for Likes: Evaluating Social Media Tax Scams

Send us a textProfessor Samuel Brunson of Loyola University Chicago discusses social media tax scams highlighted in the IRS’s 2023... more

21 Apr 2023 · 35 minutes
Analyzing the IRS’s Inflation Reduction Act Spending Plan

Send us a textFormer IRS Commissioner Fred Goldberg, now with Skadden, shares his thoughts on the IRS’s strategies and proposals... more

14 Apr 2023 · 42 minutes
Bad Credit: A Look at Switzerland’s Bank Secrecy

Send us a textTax Notes contributing editor Robert Goulder discusses the history of bank secrecy, Credit Suisse’s role in it,... more

07 Apr 2023 · 30 minutes
ChatGPT Takes on Tax

Send us a textTax Notes legal reporter Caitlin Mullaney discusses ChatGPT’s understanding of tax. For more, read "Off the Beaten... more

31 Mar 2023 · 23 minutes
Grace Perez-Navarro: Tax Mainstay for 30 Years

Send us a textGrace Perez-Navarro discusses her long career at the OECD Centre for Tax Policy and Administration and what’s... more

24 Mar 2023 · 31 minutes
More of the Same: Breaking Down Biden’s Budget

Send us a textKyle Pomerleau of the American Enterprise Institute discusses the Biden administration’s fiscal 2024 budget and examines how... more

17 Mar 2023 · 29 minutes
Bringing Order to Chaos? Digital Services Taxes and Pillar 1

Send us a textTax Notes contributing editor Nana Ama Sarfo discusses digital services taxes and the OECD’s goal to solve... more

10 Mar 2023 · 23 minutes
Paving the Way for the Next Generation of Tax Professionals

Send us a textTony Santiago of TaxSearch Inc. discusses how the tax profession is changing and offers advice on developing... more

03 Mar 2023 · 30 minutes
IRS Victory: 3M Transfer Pricing Challenge Update

Send us a textTax Notes contributing editor Ryan Finley discusses the IRS’s major win in 3M and how it may... more

24 Feb 2023 · 17 minutes
Updates From IRS Criminal Investigation Deputy Chief

Send us a textTax Notes legal reporter Nathan Richman talks with IRS Criminal Investigation Deputy Chief Guy Ficco about the... more

17 Feb 2023 · 46 minutes
Examining Treasury’s Review of Racial Bias in the U.S. Tax Code

Send us a textProfessor Steven Dean of Brooklyn Law School discusses the U.S. Treasury’s Equity Action Plan and its progress... more

10 Feb 2023 · 29 minutes
Analyzing the Constraints of the OECD Corporate Mediation Process

Send us a textTax Notes reporters Sarah Paez and Kiarra Strocko discuss what they found in an exploration of the... more

03 Feb 2023 · 28 minutes
A Closer Look at the National Sales Tax Proposal

Send us a textTax Notes Capitol Hill reporter Doug Sword discusses the latest national sales tax proposal in Congress, and... more

27 Jan 2023 · 31 minutes
Teaching Tax Law Critically and the Earned Income Tax Credit

Send us a textProfessor Diane Kemker of DePaul College of Law shares her argument for more coverage of the earned... more

20 Jan 2023 · 39 minutes
Trump’s Tax Returns and the Future of Transparency

Send us a textTax Notes contributing editor Joseph J. Thorndike discusses the release of former President Trump’s tax returns and... more

13 Jan 2023 · 33 minutes
2023 U.S. Tax Legislation Forecast

Send us a textTax Analysts Chief Content Officer Jeremy Scott reviews the 2022 developments in U.S. tax legislation and speculates... more

06 Jan 2023 · 25 minutes
State Tax Policy Trends to Watch in 2023

Send us a textValerie Dickerson of Deloitte Tax LLP discusses key developments in state tax policy from 2022 that will... more

30 Dec 2022 · 30 minutes
Year-End Collection: Tax Oddities of 2022

Send us a textTax Notes reporters recap some of the weirder stories they encountered in 2022, from the tax troubles... more

23 Dec 2022 · 16 minutes
The TCJA Five Years Later: International Tax Issues

Send us a textIn the third of a three-episode series, former senior Treasury official Chip Harter discusses his experience creating... more

16 Dec 2022 · 38 minutes
The TCJA Five Years Later: Federal Tax Issues

Send us a textIn the second of a three-episode series, Jennifer Acuña, now with KPMG and former tax counsel for... more

09 Dec 2022 · 28 minutes
The TCJA Five Years Later: State Tax Issues

Send us a textIn the first of a three-episode series, Steven Wlodychak, formerly with EY, discusses the creation of the... more

02 Dec 2022 · 30 minutes
Advancing the Pillars: An OECD Tax Reform Project Update

Send us a textTax Notes chief correspondent Stephanie Soong discusses how countries are approaching implementation of the OECD’s two-pillar corporate... more

23 Nov 2022 · 26 minutes
The Case for Taxing Prison Labor

Send us a textStephanie Hunter McMahon of the University of Cincinnati College of Law discusses why labor performed by incarcerated... more

18 Nov 2022 · 30 minutes
Should We Have a Robot Tax? Part 2

Send us a textIn the second of a two-episode series, Orly Mazur of SMU Dedman School of Law discusses her... more

11 Nov 2022 · 32 minutes
Should We Have a Robot Tax? Part 1

Send us a textIn the first of a two-episode series, Ryan Abbott of the University of Surrey discusses his views... more

04 Nov 2022 · 32 minutes
IRS in Flux: New Funding and New Commissioner

Send us a textFormer IRS Commissioner Mark Everson, now with Alliantgroup, discusses the need to identify the agency’s next leader... more

28 Oct 2022 · 33 minutes
Updates From the Tax Court: Post-COVID Plans and New Funding

Send us a textU.S. Tax Court Chief Judge Kathleen Kerrigan discusses the court’s post-COVID transition and case management system, and... more

21 Oct 2022 · 35 minutes
Taking a Look Behind the Mic for Our Fifth Anniversary

Send us a textIt’s Tax Notes Talk’s fifth anniversary! Host David Stewart discusses the history of the podcast with current... more

14 Oct 2022 · 29 minutes
Tax Notes Talk
The TCJA Five Years Later: State Tax Issues
Tax Notes Talk
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Description

Send us a textIn the first of a three-episode series, Steven Wlodychak, formerly with EY, discusses the creation of the SALT cap... more