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Tax Notes Talk

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A discussion of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations.

A discussion of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations.

Location:

United States

Description:

A discussion of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations.

Language:

English


Episodes

The State Fight to Eliminate the Federal Restriction on Tax Cuts

6/18/2021
Joseph Bishop-Henchman of the National Taxpayers Union Foundation discusses the litigation of a provision in the American Rescue Plan Act restricting states from using federal funds provided by the law to offset reductions in net tax revenue. For additional coverage, read these articles in Tax Notes: Civil Liberties Group Sides With Ohio in Offset Provision LawsuitOhio Attorney General Seeks Permanent Injunction in Tax Restriction SuitOffset Provision Guidance Could Be Thorny for States...

Duration:00:30:58

Taxes and the LGBTQ Community

6/11/2021
Professor Patricia A. Cain of the Santa Clara University School of Law discusses the unique tax challenges faced by members of the LGBTQ community in the past and today. *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith Showrunner: Paige Jones Audio Engineer: Jordan Parrish Guest Relations: Christa Goad

Duration:00:30:46

A Moon Tax: Out of This World?

6/4/2021
Kevin Brown, an associate with Morrison & Foerster LLP, discusses his proposal for taxing moon-based activity. Read Brown's piece in Tax Notes, "Tax the Moon That the Earth May Prosper: How to Tax Lunar Occupation." In our “In the Pages” segment, Steven N.J. Wlodychak, the former indirect state and local tax policy leader for EY, discusses his recent Tax Notes piece, “Why Aren’t U.S. States Subject to International Tax Treaties?” *** Credits Host: David D. Stewart Executive Producers:...

Duration:00:22:01

SCOTUS Takes on Tax This Summer

5/28/2021
Tax Notes legal reporter Jennifer McLoughlin and contributing editor Kristen Parillo discuss two important tax cases heard by the Supreme Court: Americans for Prosperity Foundation and CIC Services. For additional coverage, read these articles in Tax Notes: Limitations of CIC Services Opinion Are UnclearLawsuit on Access to Appeals Barred Under CIC Services, DOJ SaysSupreme Court’s CIC Services Opinion Clarifies Scope of AIAProfessor Highlights Potential Reach of California Donor...

Duration:00:20:57

The State of State Aid After Amazon and Engie

5/21/2021
Tax Notes legal reporters Ryan Finley and Kiarra M. Strocko discuss the EU General Court’s judgments in Amazon and Engie and their effect on state aid rules. For additional coverage, read these articles in Tax Notes: Amazon May Force the EU Commission to Change Its ApproachAmazon and Engie Cast Doubt on State Aid Enforcement ApproachEngie Loses €120 Million Tax Fight Against European CommissionLuxembourg Gets Resounding Win in Amazon State Aid DecisionAmazon Must Repay €250 Million in...

Duration:00:22:14

The U.S. Influence on the OECD’s Global Tax Reform Plan

5/14/2021
Tax Notes contributing editor Robert Goulder discusses the Biden administration’s approach to the OECD’s two-pillar solution to taxing the digital economy and the potential for global consensus. For additional coverage, read Goulder's piece in Tax Notes: Treasury’s Pillar 1 Reset: In Praise of Comprehensive ScopingAll Roads Lead to Ireland: Pillar 2 and the Path of Least ResistanceThe BEPS Gambit: Will the OECD Know When to Resign?** This episode is sponsored by Avalara. For more...

Duration:00:24:10

Analyzing the American Families Plan

5/7/2021
Jonathan Curry of Tax Notes recaps the tax provisions of President Biden’s American Families Plan and discusses with Dean Zerbe of Alliantgroup the finer details and its likelihood of passing Congress. For additional coverage, read these articles in Tax Notes: Yellen Leaves Door Open to Deficit-Financing Biden’s Big PlansBiden’s NII Tax Fix Destined to Be the Bane of PractitionersRepublicans Denounce Biden’s Tax Hike ProposalsLike-Kind Exchange Proposal Is a Job Killer, Say ProsDemocrats...

Duration:00:36:20

Interacting With the IRS: Pandemic Challenges and Detours

4/30/2021
Enrolled agents Eva Rosenberg and Jeffrey Schneider share their experiences on communicating with the IRS during the coronavirus pandemic and how the agency can improve. For additional coverage, read these articles in Tax Notes: IRS Remote Employees Mull Telework Despite Processing BacklogsIRS Backlogs to Last at Least Until Summer, Taxpayer Advocate SaysFound Money and Powerlessness: Tax Pros Share 2021 Ups and DownsReturn Filing Extension Receives Widespread ApprovalIRS Data Analytics...

Duration:00:36:38

The Tax Issues Facing Tax-Exempt Organizations

4/23/2021
David Thompson of the National Council of Nonprofits talks about how tax policy affects tax-exempt organizations and tax issues on the nonprofit industry’s radar today. For additional coverage, read these articles in Tax Notes: IRS Official Outlines Status of EO ExaminationsIRS Clarifies Reporting of Emergency Grants to College StudentsLawmakers Reintroduce Legislation to Expand Charitable DeductionIRS Tackling Coronavirus Guidance for EOsNonprofits Seek Enhanced Giving Deduction for...

Duration:00:38:48

The Biden and Wyden Tax Plans

4/16/2021
Tax Notes reporters examine President Biden’s Made in America Tax Plan and the international tax framework by Senate Finance Committee Chair Ron Wyden, D-Ore., and their international impact. For additional coverage, read these articles in Tax Notes: Wyden Cheers New Treasury Pitch in OECD Global Tax Reform TalksBrady Lambastes Potential Tax Hikes as Invitation for InversionsTreasury Ties Corporate Reforms to Improved U.S. CompetitivenessBiden Administration’s ‘SHIELD’ Proposal Would...

Duration:00:33:27

The U.N. Tax Committee and Developing Countries

4/9/2021
Abdul Muheet Chowdhary of South Centre, an intergovernmental organization of developing countries, talks about how the U.N. Committee on Experts on International Cooperation in Tax Matters could be more transparent and effective for developing countries. Read his piece in Tax Notes, "Making the U.N. Tax Committee More Effective for Developing Countries." Thomas S. Neubig of the of the Council on Economic Policies talks about his recent Tax Notes piece, “Disparate Racial Impact: Tax...

Duration:00:46:38

Stranger Than Fiction: Lessons From Odd Tax Facts of Yore

4/2/2021
Joel Slemrod and Michael Keen, authors of Rebellion, Rascals, and Revenue: Tax Follies and Wisdom Through the Ages, share interesting tax facts and lessons learned from history. Check out our related episode "From Henry VIII to James Bond: Weird Tax Facts Throughout History." ** This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes. This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit...

Duration:00:34:12

The European Commission’s Year Ahead in Tax

3/26/2021
Benjamin Angel, director of direct taxation at the European Commission’s Directorate-General for Taxation and Customs Union, discusses the EU’s biggest tax challenges and what lies ahead. For additional coverage, read these articles in Tax Notes: EU Digital Levy Won't Be Discriminatory, Vestager SaysEconomist Says Electricity Tax Cuts Will Help Countries Go GreenOECD Agreement Vital to Achieving Tax Fairness, EU Lawmakers SayNicholas Kuria of Conyers Dill & Pearman talks about his recent...

Duration:00:45:03

Breaking Down the American Rescue Plan Act

3/19/2021
Martin A. Sullivan of Tax Notes and Tynisa Gaines, an enrolled agent, discuss the tax provisions of the new coronavirus relief package and its impact on the economy and the tax community. For additional coverage, read these articles in Tax Notes: Return Filing Extension Receives Widespread ApprovalHouse Approves Two-Month PPP ExtensionPreparers Eager for Guidance on Unemployment Exclusion, CreditsBiden Signs $1.9 Trillion COVID-19 Relief Bill Into LawHouse Sends Massive COVID-19 Relief...

Duration:00:37:10

Gender Equality, Tax, and the Pandemic

3/12/2021
Yvette Lind, an assistant professor of tax law at the Copenhagen Business School, talks about how the coronavirus pandemic hurt gender equality and offers possible tax solutions. For additional coverage, read Lind's special report in Tax Notes: "Gender Equality, Taxation, and the COVID-19 Recovery: A Study of Sweden and Denmark." Alexandre Marcellesi of Gibson, Dunn & Crutcher discusses his upcoming article in Tax Notes on creditor continuity of interest. ** This episode is sponsored...

Duration:00:21:33

Talking With Paul Tang: Tax Fairness in the EU

3/5/2021
Paul Tang, a Dutch member of the European Parliament, discusses the challenges facing the international tax community and his goals as chair of the subcommittee on tax. For additional coverage, read these articles in Tax Notes: EU Must Consider Removing VAT Exemption for Financial ServicesPaul Tang Discusses The Future of EU TaxEU Parliament Tax Subcommittee to Focus on New Revenue SourcesEuropean Parliament Names Members of Permanent Tax SubcommitteeEuropean Parliament Tax Subcommittee to...

Duration:00:39:39

How Tax Policy Can Help Low-Income Americans’ Pandemic Plight

2/26/2021
Rebecca Thompson of Prosperity Now, a nonprofit based in Washington, D.C., discusses how the COVID-19 pandemic has affected low-income communities and families of color in the United States, and what tax policy tools could help them. For additional coverage, read these articles in Tax Notes: IRS Plan for Monthly Child Credit Distribution Lacks DetailsIRS Has No Plans to Extend 2021 Filing Season NationwideCalls Grow for Tax Return Filing Deadline ExtensionHouse Democrats to Fight...

Duration:00:28:37

Distressed Communities and the Role of Economic Incentives

2/19/2021
Josh Goodman of the Pew Charitable Trusts talks about the organization’s recent report on how states can direct economic development to people and places in need. ** This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes. *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Janelle Julien Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Guest Relations: Nicole Wilder

Duration:00:22:15

Practitioners Anticipate Tax Filing Season Wins and Woes

2/12/2021
Phyllis Jo Kubey, a solo practitioner based in New York City, and Ryan L. Losi, executive vice president at PIASCIK, discuss the 2021 tax season and the unique challenges posed by the COVID-19 pandemic. For additional coverage, read these articles in Tax Notes: Late Start to Filing Season Has More Preparers Wanting Extra TimeTax Pros Debate Later Filing Season Opening — And Closing2020 Tax Woes Likely to Haunt Practitioners Into Next YearCPAs Tackle COVID Tax Impact on AthletesCOVID-19...

Duration:00:44:40

State Legislature Check-In: Tax Priorities in 2021

2/5/2021
Morgan Scarboro of MultiState discusses the tax topics state legislatures are likely to tackle this year. For additional coverage, read these articles in Tax Notes: Experts, Activists Weigh In on Proposed Washington State Wealth TaxConnecticut Bill Looks to Prevent Double Taxation of Remote WorkersMaryland Bill Would Disallow Retroactive Tax Breaks in CARES ActKansas House Panel Proposes Marketplace Facilitator BillConnecticut Rep Proposes Digital Ad Tax on Social Media CompaniesLocal...

Duration:00:27:39