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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

Pending Supreme Court Cases and the Challenges for Tax Policy

Libin Zhang and Kristin Hickman discuss the broader implications of Moore v. United States and the challenges to the Chevron... more

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

Mary Wood of Meadows Collier discusses recent updates on the employee retention credit, from the IRS’s moratorium on new claims... more

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

Professor Yariv Brauner of the University of Florida Levin College of Law discusses the challenges facing residence-based taxation and his... more

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

Frank Agostino of Agostino & Associates discusses two pending Supreme Court cases, their potential effects on the Chevron doctrine, and... more

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

Tax Analysts' chief economist Martin Sullivan discusses the Congressional Budget Office’s latest economic forecast, new insights on the effects of... more

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

Tax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and their reception from... more

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

William McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner and what it... more

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

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the roadblocks the Tax Relief for American Families and... more

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

Tax Notes chief correspondent Stephanie Soong discusses the latest developments surrounding amount B under pillar 1 of the OECD’s two-pillar... more

15 Mar 2024 · 14 minutes
Navigating the Corporate Transparency Act

Christine Green of Steptoe & Johnson PLLC discusses the Corporate Transparency Act and the recent litigation regarding its constitutionality. For... more

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

Tax Notes contributing editor Ryan Finley discusses the latest developments in three transfer pricing cases — Medtronic, 3M, and Abbott... more

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

Professors Edward Fox and Zachary Liscow discuss their proposal for a new tax on billionaires that would apply to borrowing... more

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

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the key provisions of the Tax Relief for American... more

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

Professor Roberta Mann of the University of Oregon School of Law explains how taxing single-use plastics could help combat their... more

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

Tax Notes managing legal reporter Andrew Velarde discusses the economic substance doctrine dispute in Liberty Global Inc. v. United States... more

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

Kelly Phillips Erb, known online as Taxgirl, discusses the 2024 filing season’s challenges and considerations in light of the IRS’s... more

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

Tax Notes contributing editor Robert Goulder discusses the downward attribution dispute in Altria Group Inc. v. United States and the... more

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

Tax Notes contributing editor Nana Ama Sarfo discusses global tax transparency efforts, specifically beneficial ownership registries and country-by-country public reporting.... more

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

Stephanie Do of the Council On State Taxation discusses key state tax policy topics that are likely to see action... more

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

Tax Analysts Chief Operating Officer Jeremy Scott reviews the 2023 developments in U.S. tax legislation and speculates what may lie... more

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

Tax Notes reporters recap some of the strangest stories they encountered in 2023, from a video game that can prepare... more

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

Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's oral arguments in Moore and predicts what's next... more

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

In honor of Tax Notes Talk's 300th episode, Tax Notes chief correspondent Stephanie Soong reviews her tax career and coverage... more

08 Dec 2023 · 18 minutes
Taxing Carbon at the Border

Tax Notes chief correspondent Amanda Athanasiou discusses the growing global popularity of carbon border adjustment mechanisms, the EU’s new regime,... more

01 Dec 2023 · 14 minutes
Cryptoassets and State Taxation

Wally Hellerstein of the University of Georgia Law School discusses the emerging state guidance for taxing cryptoassets. For more on... more

22 Nov 2023 · 26 minutes
Taxing the Fast-Fashionistas

Tax Notes contributing editor Nana Ama Sarfo discusses how lawmakers across the globe are looking to taxes to address problems... more

17 Nov 2023 · 18 minutes
Diversity and the Tax Bar

Sanessa Griffiths of Skadden, Arps, Slate, Meagher & Flom LLP discusses the lack of diversity in the tax bar and... more

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

Mike Resnick of Eversheds Sutherland discusses the effects on taxpayers of the corporate alternative minimum tax and its recently released... more

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

In the second of a two-episode series, Tim Jacobs of Hunton Andrews Kurth continues his discussion of the energy credits... more

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

In the first of a two-episode series, Tim Jacobs of Hunton Andrews Kurth discusses the energy credits enacted in the... more

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

Tax Notes reporter Elodie Lamer discusses the Business for Europe: Framework for Income Taxation (BEFIT) initiative, the European Commission’s latest... more

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

Professor Jeremy Bearer-Friend of the George Washington University Law School discusses poll taxes in the 20th century and how they... more

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

Robert Kerr, formerly with the IRS and now with Kerr Consulting, discusses latest developments from the IRS, including the tax... more

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

Garrett Brodeur, a tax attorney based in Washington, D.C., discusses the recently released proposed regulations for the cryptocurrency industry and... more

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

Tax Notes reporter Andrew Velarde discusses the latest developments on the final regulations for claiming foreign tax credits, including the... more

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

Professor Clint Wallace of the University of South Carolina School of Law discusses his argument for using tax policy to... more

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

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword preview what to expect from Congress in tax policy this... more

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

John McGowan of HubSync discusses artificial intelligence and its role in the tax field. For additional coverage, read these articles... more

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

Tax Notes contributing editor Ryan Finley provides an overview of amount B from pillar 1 of the OECD’s two-pillar corporate... more

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

Tom Cullinan, a former IRS official now with Chamberlain Hrdlicka, discusses the basics of the employee retention credit, the recent... more

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

Tax Notes White House reporter Alexander Rifaat discusses the Biden administration’s economic plan called “Bidenomics” and its effect on tax.For... more

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

Manal Corwin, the new director of the OECD's Centre for Tax Policy and Administration, discusses her vision for the organization... more

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

Professor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case Moore v. United... more

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

Marna Ricker, EY’s global vice chair of tax, discusses how international tax advisers and corporate tax clients have handled recent... more

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

Professors Kathleen DeLaney Thomas and Erin Scharff discuss fake tax news and the effect it has on public policy. For more,... more

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

Tax Notes reporters Cady Stanton and Michael Smith discuss the recently passed U.S.-Chile tax treaty and the importance of tax... more

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

Steve Rosenthal of the Urban-Brookings Tax Policy Center reviews the GOP tax package approved by the House Ways and Means... more

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

Scott Peterson of Avalara discusses the South Dakota v. Wayfair decision, including how companies and states are faring five years... more

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

Tax Notes reporter Alexander Rifaat discusses the tax implications of the recently passed debt ceiling bill and gentleman’s agreement over... more

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

Tax Analysts’ chief economist Martin Sullivan provides an overview of the state of the economy and how the recent debt... more

02 Jun 2023 · 21 minutes
Tax Notes Talk
Moore Money, More Tax Problems? Analyzing Moore v. United States
Tax Notes Talk
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Description

Professor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case Moore v. United States before... more