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Tax Notes Talk — Arts
Tax Notes Talk

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

Copyright: ℗ & © 2020 Tax Notes Talk

Latest Episodes:

Top Tax Cases of 2024, Part 1: Partnerships Feb 21, 2025

In the first of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two partnership cases: Denham Capital Management LP v. Commissioner and Surk LLC v. Commissioner.

For more coverage, read the following in Tax Notes:

Follow us on X:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Video Editors: Jordan Parrish, Chris Trigo, Peyton Rhodes

A Conservative Case for Taxing the Rich: Lessons From History Feb 14, 2025

Tax Notes contributing editor and historian Joseph J. Thorndike discusses President Trump’s referral to “the forgotten man” and how the phrase connects to a conservative case for taxing the rich.

Read Thorndike's article in Tax Notes, "The Too-Well-Remembered Man: A Conservative Case for Taxing the Rich."

For more coverage, read the following in Tax Notes:

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Joe Thorndike: @jthorndike
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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes

Trump's Hiring Freeze and the IRS Feb 07, 2025

Robert Kerr, formerly with the IRS and now with Kerr Consulting, discusses the recent federal hiring freeze and buyout offer and speculates how they may affect the IRS.

Listen to our previous episode on how Trump's executive orders relate to international tax, "Former U.S. OECD Negotiator Talks Trump's Global Tax Impact."

For more coverage, read the following in Tax Notes:

Follow us on X:

Ben Valdez: @BenMValdez
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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes

Former U.S. OECD Negotiator Talks Trump's Global Tax Impact Jan 31, 2025

Scott Levine, former Treasury deputy assistant secretary for international tax affairs, discusses President Trump’s executive order on the OECD’s global tax deal and its potential impact on the two-pillar project.
Listen to our previous episodes on the two pillars here:

For more coverage, read the following in Tax Notes:

Follow us on X:

Stephanie Soong: @StephanieSoong
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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes

How Monetizing Tax Data Puts Taxpayers at Risk Jan 24, 2025

Tax Notes investigations editor Lauren Loricchio discusses security concerns regarding tax software platforms’ data-sharing practices.
Read Loricchio's article, "Monetization of Tax Data Sparks Concerns About Security."
For additional coverage, read the following articles in Tax Notes:

Follow us on X:

Lauren Loricchio: @LaurenLoricchio
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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes

The Corporate Transparency Act: Recent Challenges and Confusion Jan 17, 2025

Lili Martin-Mashburn of Morris, Manning & Martin provides an update on where the Corporate Transparency Act stands in light of the recent litigation regarding its constitutionality.
Listen to our previous episode on the CTA, "Navigating the Corporate Transparency Act."
For more coverage, read the following in Tax Notes:

Follow us on X:

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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes

State Tax Policy Trends to Watch in 2025 Jan 10, 2025

Two state tax policy experts discuss key tax proposals that states will likely address in 2025, including efforts to raise revenue and extend provisions of the Tax Cuts and Jobs Act.

For additional coverage, read these articles in Tax Notes:

Follow us on X:

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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes

2025 U.S. Tax Legislation Forecast Jan 03, 2025

Tax Analysts Chief Operating Officer Jeremy Scott reviews the 2024 developments in U.S. tax legislation and speculates what may lie ahead in 2025.
For additional coverage, read these articles in Tax Notes:

Follow us on X:

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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes

Year-End Collection: Tax Oddities of 2024 Dec 27, 2024

Tax Notes reporters recap some of the most memorable stories they encountered in 2024, from “pig butchering” scams to a denied late-filing excuse citing Christmas stress.
For additional coverage, read these articles in Tax Notes:

Listen to other tax oddities episodes:

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Emily Hollingsworth: @EmilyHoll9
Kiarra Strocko: @KiarraStrocko
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes

Making Progress: Updates on the OECD Tax Reform Plan Dec 20, 2024

Tax Notes chief correspondent Stephanie Soong recaps the latest updates from the OECD’s two-pillar project and highlights what is expected from the organization in 2025.
Listen to our previous episodes on the two pillars here:

For more coverage, read the following in Tax Notes:

Follow us on X:

Stephanie Soong: @StephanieSoong
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes

Planning for the Future: Succession in Tax Leadership Dec 13, 2024

Tony Santiago, founder and president of TaxSearch Inc., discusses the future of tax leadership and his recommendations for tax departments looking to create an effective succession plan.
Listen to our previous episode on tax succession, "Paving the Way for the Next Generation of Tax Professionals."
For additional coverage, read Santiago's articles in Tax Notes:

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David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Behind the Story: Investigating Private Placement Life Insurance Dec 06, 2024

A Tax Notes investigation unveiled how money sheltered in offshore insurance investment vehicles has eluded IRS auditors hampered by poor training and silos within the agency.

Leaked documents obtained by the International Consortium of Investigative Journalists and reviewed by Tax Notes show private placement life insurance structures — a special type of insurance available only to wealthy investors — with millions of dollars set up in offshore tax havens like Belize and the Cayman Islands.

Three members of the Tax Notes investigations team explain their reporting process, from choosing the topic to final follow-ups.

If you have a tip for the investigations team, reach them at tips.investigations@taxnotes.com or through the Signal app at 347-731-3183.
For more, check out the team's coverage on private placement life insurance:

To hear Senator Wyden's full statement, visit https://www.youtube.com/watch?v=xiez_NnUBZQ.
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Lauren Loricchio: @LaurenLoricchio
Chandra Wallace: @ChandraSWallace
Sarah Paez: @PaezWrites
Kiarra Strocko: @KiarraStrocko
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Exclusive: IRS Commissioner Talks Tenure and the Future of Tax Nov 27, 2024

In an exclusive sit-down interview with Tax Notes Talk, IRS Commissioner Daniel Werfel discusses his tenure and the agency’s future with major Tax Cuts and Jobs Act provisions expiring next year.
For more coverage, read the following in Tax Notes:

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Ben Valdez: @benmvaldez
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

From Cape Town: A Practitioner’s Take on Tax in the Baltics Nov 22, 2024

Jānis Taukačs, a partner at Sorainen in Latvia, discusses the Baltic region’s tax priorities, as well as his own professional journey through the world of tax.
For other episodes from Cape Town, listen to:

For more about the Sergei Magnitsky story, read David Stewart's article in Tax Notes, "Death of Russian Lawyer Puts Spotlight on Hermitage Tax Fraud."
For more coverage, read the following in Tax Notes:

Follow us on X:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

From Cape Town: Developing Tax Policy for Developing Nations Nov 15, 2024

Professor Afton Titus of the University of Cape Town explains her view on how the tax initiatives of the OECD and United Nations affect developing nations.
For other episodes from Cape Town, listen to "From Cape Town: A Sit-Down With South Africa's Top Tax Official."
For more coverage, read the following in Tax Notes:

For information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024

Follow us on X:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

From Cape Town: A Sit-Down With South Africa’s Top Tax Official Nov 08, 2024

South African Revenue Service Commissioner Edward Kieswetter discusses his tenure leading the agency and the country’s position in the modernization of the international tax system.
For more coverage, read the following in Tax Notes:

For information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024

Follow us on X:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Taxing What You Can't See: Targeting Foreign Assets Nov 01, 2024

Tax Notes contributing editor Robert Goulder shares his take on the effects of the Foreign Account Tax Compliance Act and common reporting standards on the feasibility of taxing foreign assets.
Listen to our previous episodes on taxing hidden assets:

For more coverage, read the following in Tax Notes:

For information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024

Follow us on X:

Bob Goulder: @RobertGoulder
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The Corporate Alternative Minimum Tax: Parsing Recent Guidance Oct 25, 2024

Monisha Santamaria and Nick Tricarichi of KPMG discuss the scope of the latest guidance on the corporate alternative minimum tax and its impact on tax and accounting professionals.
Listen to our previous episode on CAMT: Navigating New Guidance on the Corporate Alternative Minimum Tax

For more coverage, read the following in Tax Notes:

For information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024
Follow us on X:

Chandra Wallace: @ChandraSWallace
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The 2024 Election and Tax Policy Oct 18, 2024

Tax Notes White House reporter Alexander Rifaat discusses the tax policies proposed by Vice President Kamala Harris and former President Trump.
For more coverage, read the following in Tax Notes:

Audio clips obtained from C-SPAN.
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Alexander Rifaat: @AlexRifaat
David Stewart: @TaxStew
Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The Constitutionality of Penalties on Undeclared Assets Oct 11, 2024

Tax Notes contributing editor Robert Goulder discusses the history of foreign bank account reporting penalties and how two recent court cases could affect the FBAR regime.

For more coverage, read the following in Tax Notes:

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Bob Goulder: @RobertGoulder
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

America the Tax Haven? Exploring the U.S. Trade Deficit Oct 04, 2024

Professors Kenneth Austin and Hillel Nadler discuss the policies that they believe make the United States a tax haven, and the resulting effects on the economy.
For more, read Nadler and Austin's article in Tax Notes, "America the Tax Haven and Its Trade Deficits."
Listen to more Tax Notes Talk episodes about tax havens:

For more coverage, read the following in Tax Notes:

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David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Methane Leads the Way for Greenhouse Gas Taxes Sep 27, 2024

Tax Notes contributing editor Nana Ama Sarfo discusses methane-related tax policy and how it might lead to future taxation of greenhouse gas emissions.
For more on taxing greenhouse gases, listen to Is Carbon Pricing the Best Way to Mitigate Climate Change?
For additional coverage, read Sarfo's analysis in Tax Notes: The Future of Carbon Taxes Could Lie in Methane

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Nana Ama Sarfo: @nanaama_sarfo
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Getting to the Core of the Apple State Aid Decision Sep 20, 2024

Tax Notes contributing editor Ryan Finley breaks down the EU Court of Justice’s recent ruling that Ireland granted €13 billion of unlawful state aid to Apple and its implications for state aid analysis.

For more coverage, read the following in Tax Notes:

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Ryan Finley: @ryanmfinley
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

BIAC Tax Chair Reflects on International Business Tax Landscape Sep 13, 2024

Alan McLean, chair of the tax committee at Business at OECD, discusses the developments in the international business tax world during his tenure and the committee’s priorities.
Listen to our episode with Will Morris, former chair of the tax committee, here: The Tax Diplomat: Reflections From Former BIAC Tax Chair
For more coverage, read the following in Tax Notes:

Follow us on Twitter:

Stephanie Soong: @StephanieSoong
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The Future of Tax Regulations After Loper Bright Sep 06, 2024

Do you have questions about tax policy in the 2024 election? Submit your questions here.
Steve Rosenthal of the Urban-Brookings Tax Policy Center and Don Susswein of RSM discuss how Congress should handle agency delegation following the Loper Bright decision.
For more from Rosenthal and Susswein, read the following:

For additional coverage, read the following articles in Tax Notes:

Follow us on X:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Checking In With Congress: Fall 2024 Preview Aug 30, 2024

Do you have questions about tax policy in the 2024 election? Submit your questions here.
Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword assess the tax policy items on Congress’s slate this fall, from IRS funding to TCJA extenders, and the potential implications of the upcoming elections.
For additional coverage, read these articles in Tax Notes:

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Cady Stanton: @cady_stanton
Doug Sword: @doug_sword
David Stewart: @TaxStew
Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The Inadvertent Price of a Gender-Neutral Tax Code Aug 23, 2024

Javiera Moraga Valverde, a Chilean lawyer and U.S. law firm associate, discusses her research on how tax systems can harm women via gender-neutral tax policies and shares potential solutions.
For more, read Moraga Valverde's article in Tax Notes, "Tax Policy: Is Gender Neutrality Enough?"
Listen to more Tax Notes Talk episodes from our critical tax theory series:

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Caitlin Mullaney: @MullaneyWrites
David Stewart: @TaxStew
Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Taxing Immigrant Families: The Personal Exemption After the TCJA Aug 16, 2024

Sarah Lora of Lewis & Clark Law School discusses the personal exemption after the Tax Cuts and Jobs Act and the implications for immigrant families with nonresident dependents.
For more, read Lora's paper, "Righting Tax Wrongs for Immigrants."
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Robert Goulder: @RobertGoulder
David Stewart: @TaxStew
Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The Tax Challenges of the Navajo Nation, Part 2 Aug 09, 2024

Leslie McLean, director of the low-income taxpayer clinic at DNA-People’s Legal Services, discusses the barriers Navajo Nation members face when filing their taxes and attempting to claim credits.
Listen to the first episode in this series, "The Tax Challenges of the Navajo Nation, Part 1."
Read Investigations Editor Lauren Loricchio's series:

For additional coverage, read the following articles in Tax Notes:

Follow us on X:

Lauren Loricchio: @LaurenLoricchio
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The Tax Challenges of the Navajo Nation, Part 1 Aug 02, 2024

Tax Notes investigated the Navajo Nation’s tax challenges with the IRS and gathered firsthand accounts of how its members navigate a complex filing system with scarce resources and cultural differences.
Investigations Editor Lauren Loricchio interviewed two members of the Navajo Nation: Laura Mike, executive director of the Navajo United Way, and Buu Nygren, president of the Navajo Nation. She also spoke with Nick Mattison, a partner at Feferman, Warren & Mattison, who specializes in consumer law.
Read Loricchio's articles:

For additional coverage, read the following articles in Tax Notes:

Follow us on X:

Lauren Loricchio: @LaurenLoricchio
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

How Tax Incentives Drive the Film Industry Jul 26, 2024

George Ford with the Phoenix Center for Advanced Legal and Public Policy Studies discusses film tax incentives and their effectiveness in attracting business to states.
Read Ford's article, "Asking the Right Questions About Film Tax Incentives."
For additional coverage, read the following articles in Tax Notes:

Follow us on X/Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

No More Chevron Deference: Analyzing Loper Bright and Corner Post Jul 19, 2024

Tax Notes contributing editor Marie Sapirie discusses the recent Supreme Court decisions overturning Chevron and defining the statute of limitations period and their potential impact on the future of tax litigation.
Listen to our relatedepisodes:

For additional coverage, read the following articles in Tax Notes:

Follow us on X/Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The SALT Cap After 2025 Jul 12, 2024

Ted Peterson of the University of North Texas Ryan College of Business discusses the SALT deduction cap and its potential paths forward as the 2025 sunset date approaches.
Read Peterson's article, "The SALT Cap: Looking Beyond 2025."
Listen to our previous episode on the SALT cap, "Recapping States’ SALT Cap Workarounds."
For additional coverage, read the following articles in Tax Notes:

Follow us on X/Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Is Carbon Pricing the Best Way to Mitigate Climate Change? Jul 03, 2024

Tax Notes chief correspondent Amanda Athanasiou discusses the effectiveness of carbon pricing as a climate change mitigation strategy and possible alternative policies.
Read Athanasiou's article, "Keeping the Promise of Carbon Taxes in Perspective."
Listen to our previous episode on carbon pricing, "Taxing Carbon at the Border."
For additional coverage, read the following articles in Tax Notes:

Follow us on X/Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Less Is Moore: The Supreme Court's Ruling in Moore v. United States Jun 28, 2024

Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's decision in Moore v. United States and its implications for the future of tax.
To hear from the Moores' lawyers, watch the upcoming Taxing Issues webinar here.
Listen to our previous Moore episodes:

For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Election Showdown: U.K. Parties Outline Tax Plans Jun 21, 2024

Tax Notes reporter Sarah Paez discusses the proposed tax plans from the United Kingdom’s political parties before their upcoming July 4 election.
For more coverage, read these articles in Tax Notes:

For more of Dan Neidle's tax coverage, visit taxpolicy.org.uk.
Follow us on Twitter:

Sarah Paez: @PaezWrites
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Taxpayer Rights in the Digital Age Jun 14, 2024

Nina Olson of the Center for Taxpayer Rights and the Tax Analysts board of directors discusses the challenges in preserving taxpayer rights in light of increasing digitalization by the IRS and tax preparation companies.
For more coverage, read these articles in Tax Notes:

Follow us on Twitter:

Lauren Loricchio: @LaurenLoricchio
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Analyzing the EITC’s Role in Poverty Reduction Jun 07, 2024

Susan Lanham, Amanda Thompson-Abbott, and Tom Norton of Marshall University discuss their research on the earned income tax credit’s effectiveness in alleviating poverty.
For more, read Lanham, Thompson-Abbott, and Norton's Tax Notes article, "Assessing the EITC’s Role in Poverty Alleviation."
For more coverage, read these articles in Tax Notes:

Follow us on Twitter:

Alex Rifaat: @alexrifaat
David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

State Tax Treatment of IRA Energy Credits May 31, 2024

Alysse McLoughlin and Katie Quinn of Jones Walker discuss state tax implications of the Inflation Reduction Act’s clean energy credits.
For more episodes on the Inflation Reduction Act energy credits, listen to:

For more coverage, read these articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Lessons for Partnership Tax From Trump’s IRS Audit May 24, 2024

Monte Jackel of Jackel Tax Law discusses partnership taxation rules and the role they play in former President Trump’s ongoing IRS audit.
For more, read the article from ProPublica and The New York Times, "IRS Audit of Trump Could Cost Former President More Than $100 Million."
For more on Trump's taxes, listen to Trump’s Tax Returns and the Future of Transparency.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax Double-Header: Ohtani and His Former Translator May 17, 2024

Tax Notes senior legal reporter Nathan Richman discusses the tax implications of the recent financial controversies surrounding Los Angeles Dodgers player Shohei Ohtani and his former translator.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Pending Supreme Court Cases and the Challenges for Tax Policy May 10, 2024

Libin Zhang and Kristin Hickman discuss the broader implications of Moore v. United States and the challenges to the Chevron doctrine during a live recording from the American Bar Association Section of Taxation May meeting.
For related episodes, listen to:

For additional coverage, read these articles in Tax Notes:

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David Stewart: @TaxStew
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***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

ERC Updates: Handling the Flood of Improper Claims May 03, 2024

Mary Wood of Meadows Collier discusses recent updates on the employee retention credit, from the IRS’s moratorium on new claims to the potential effect of pending legislation.
For more episodes on the employee retention credit, listen to:

For additional coverage, read these articles in Tax Notes:

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Lauren Loricchio: @LaurenLoricchio
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***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Going to the Source: A New Approach to Personal Income Taxation Apr 26, 2024

Professor Yariv Brauner of the University of Florida Levin College of Law discusses the challenges facing residence-based taxation and his proposal for a new way to tax individuals.
For more, read Brauner's article, "Taxing People, Not Residents."
In our “Editors’ Corner” segment, Andrey Yushkov, senior policy analyst for the Tax Foundation, chats about his coauthored Tax Notes piece, “Long-Term Trends in State Personal Income Tax.”
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David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.
Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 3! Fore more information, visit taxnotes.co/aba.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

What the End of Chevron Deference May Mean for Tax Apr 19, 2024

Frank Agostino of Agostino & Associates discusses two pending Supreme Court cases, their potential effects on the Chevron doctrine, and their implications for the tax world.
Listen to our latest episode on Moore here: A Recap of SCOTUS Oral Arguments in Moore v. United States

For additional coverage, read these articles in Tax Notes:

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MK Browne: @mk_browne10
David Stewart: @TaxStew
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**
This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.
Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 3! Fore more information, visit taxnotes.co/aba.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Growing Deficit and the Future of U.S. Fiscal Policy Apr 12, 2024

Tax Analysts' chief economist Martin Sullivan discusses the Congressional Budget Office’s latest economic forecast, new insights on the effects of the Tax Cuts and Jobs Act, and what all this means for tax policy.
For more, read Sullivan's analysis, "Economists Find Little Growth and Worsening Inequality From TCJA."
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Martin Sullivan: @M_SullivanTax
David Stewart: @TaxStew
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The SEC’s Final Climate Disclosure Rules: Simpler but Disputed Apr 05, 2024

Tax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and their reception from the business community.
For additional coverage, read Sarfo's article in Tax Notes, "Examining the SEC’s Simpler Carbon Pricing Disclosure Rules."
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Nana Ama Sarfo: @nanaama_sarfo
David Stewart: @TaxStew
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

What’s a U.S. Trade or Business? Analyzing YA Global Mar 29, 2024

William McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner and what it means for the private equity sector.
For additional coverage, read these articles in Tax Notes:

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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Senate Stasis: An Update on Congress’s Tax Deal Mar 22, 2024

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the roadblocks the Tax Relief for American Families and Workers Act is facing in the Senate.
For additional coverage, read these articles in Tax Notes:

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Cady Stanton: @cady_stanton
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

An Update on Pillar 1 Amount B Mar 15, 2024

Tax Notes chief correspondent Stephanie Soong discusses the latest developments surrounding amount B under pillar 1 of the OECD’s two-pillar corporate tax reform plan.
Listen to our last podcast on amount B: Pillar 1 Amount B: Disagreements and Divides
For additional coverage, read these articles in Tax Notes:

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Stephanie Soong: @StephanieSoong
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Navigating the Corporate Transparency Act Mar 08, 2024

Christine Green of Steptoe & Johnson PLLC discusses the Corporate Transparency Act and the recent litigation regarding its constitutionality.
For additional coverage, read these articles in Tax Notes:

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David Stewart: @TaxStew
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Medtronic, 3M, Abbott Labs, Oh My! Transfer Pricing Update Mar 01, 2024

Tax Notes contributing editor Ryan Finley discusses the latest developments in three transfer pricing cases — Medtronic, 3M, and Abbott Labs — and their implications for the future.
For additional coverage, read these articles in Tax Notes:

In our “Editors’ Corner” segment, Edith Brashares, former director in the Treasury Office of Tax Analysis, chats about her coauthored Tax Notes piece, “Is the Economic Analysis Section of Regs Worth the Trouble?”
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David Stewart: @TaxStew
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Taxing Billionaire Borrowing: A New Kind of Wealth Tax? Feb 23, 2024

Professors Edward Fox and Zachary Liscow discuss their proposal for a new tax on billionaires that would apply to borrowing against their assets.
For more, read Fox and Liscow's article, "No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole," in Tax Notes.
For more on wealth taxes, listen to The Wealth Tax Debate.
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Robert Goulder: @RobertGoulder
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tracking the Latest on the House Tax Reform Plan Feb 16, 2024

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the key provisions of the Tax Relief for American Families and Workers Act and its potential paths for passage in the Senate.
For additional coverage, read these articles in Tax Notes:

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Cady Stanton: @cady_stanton
Doug Sword: @doug_sword
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
For more information on Ask Blue J, visit bluej.com/ask.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The Plastic Problem: Using Tax to Protect the Environment Feb 09, 2024

Professor Roberta Mann of the University of Oregon School of Law explains how taxing single-use plastics could help combat their environmental effects.
For more, read Mann's article, "Targeting Plastic Pollution with Taxes."
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David Stewart: @TaxStew
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by TaxBandits. For more information, visit taxbandits.com and use promo code TaxNotes5.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Liberty Global and the Economic Substance Doctrine Feb 02, 2024

Tax Notes managing legal reporter Andrew Velarde discusses the economic substance doctrine dispute in Liberty Global Inc. v. United States and its potential implications.
For previous Moore episodes, listen to the following:

For additional coverage, read these articles in Tax Notes:

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David Stewart: @TaxStew
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by TaxBandits. For more information, visit taxbandits.com and use promo code TaxNotes5.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

What to Expect in the 2024 Filing Season Jan 26, 2024

Kelly Phillips Erb, known online as Taxgirl, discusses the 2024 filing season’s challenges and considerations in light of the IRS’s post-IRA funding changes and the potential for congressional action on a tax deal.
For additional coverage, read these articles in Tax Notes:

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Jonathan Curry: @jtcurry005
David Stewart: @TaxStew
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by TaxBandits. For more information, visit taxbandits.com and use promo code TaxNotes5.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Moore 2.0? Analyzing Altria Group Inc. v. United States Jan 19, 2024

Tax Notes contributing editor Robert Goulder discusses the downward attribution dispute in Altria Group Inc. v. United States and the case’s similarities to Moore.
Listen to our Moore episodes:

For additional coverage, read these articles in Tax Notes:

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Robert Goulder: @RobertGoulder
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by TaxBandits. For more information, visit taxbandits.com and use promo code TaxNotes5.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Spotlighting Tax Transparency Around the Globe Jan 12, 2024

Tax Notes contributing editor Nana Ama Sarfo discusses global tax transparency efforts, specifically beneficial ownership registries and country-by-country public reporting.
For more, read Sarfo's analysis in Tax Notes: New Year, New Expectations for Global Tax Transparency
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Nana Ama Sarfo: @nanaama_sarfo
David Stewart: @TaxStew
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

State Tax Policy Trends to Watch in 2024 Jan 05, 2024

Stephanie Do of the Council On State Taxation discusses key state tax policy topics that are likely to see action in 2024, including the expiration of Tax Cuts and Jobs Act provisions.
For additional coverage, read these articles in Tax Notes:

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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.
This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

2024 U.S. Tax Legislation Forecast Dec 29, 2023

Tax Analysts Chief Operating Officer Jeremy Scott reviews the 2023 developments in U.S. tax legislation and speculates what may lie ahead in 2024.
For more on AI and the Big 4, read this Fortune article.
For additional coverage, read these articles in Tax Notes:

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***
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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Year-End Collection: Tax Oddities of 2023 Dec 22, 2023

Tax Notes reporters recap some of the strangest stories they encountered in 2023, from a video game that can prepare tax returns to the IRS attempting to seize a 200-year-old Italian cello.
For additional coverage, read these articles in Tax Notes:

Listen to other tax oddities episodes:

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Caitlin Mullaney: @MullaneyWrites
Emily Hollingsworth: @EmilyHoll9
Sarah Paez: @PaezWrites
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***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

A Recap of SCOTUS Oral Arguments in Moore v. United States Dec 15, 2023

Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's oral arguments in Moore and predicts what's next for the case.
For additional coverage, read these articles in Tax Notes:

Listen to our previous Moore episode: Moore Money, More Tax Problems? Analyzing Moore v. United States

To hear the full oral arguments, visit supremecourt.gov/oral_arguments/argument_audio/2023
In our “Editors’ Corner” segment, Błażej Kuźniacki, senior manager at the International Tax Services at PwC Netherlands, chats about his Tax Notes piece, “Pillar 2 and International Investment Agreements: ‘QDMTT Payable’ Seals an Internationally Wrongful Act.”
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David Stewart: @TaxStew
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***
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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The Reporter's Notebook: Stories From Covering the OECD Dec 08, 2023

In honor of Tax Notes Talk's 300th episode, Tax Notes chief correspondent Stephanie Soong reviews her tax career and coverage of the OECD over the last decade.
For additional coverage, read these articles in Tax Notes:

Listen to our 200th and 100th episodes:

Follow us on Twitter:

Stephanie Soong: @StephanieSoong
David Stewart: @TaxStew
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***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Taxing Carbon at the Border Dec 01, 2023

Tax Notes chief correspondent Amanda Athanasiou discusses the growing global popularity of carbon border adjustment mechanisms, the EU’s new regime, and how border adjustments can be used to support carbon pricing and environmental policy.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.
This episode is sponsored by the FRA Private Investment Fund Tax & Accounting Forum. For more information, visit fraconferences.com/pif.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Cryptoassets and State Taxation Nov 22, 2023

Wally Hellerstein of the University of Georgia Law School discusses the emerging state guidance for taxing cryptoassets.
For more on the taxation of cryptoassets, listen to "Cryptocurrency and the Newly Proposed Tax Rules on Digital Assets."
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

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.
This episode is sponsored by the FRA Private Investment Fund Tax & Accounting Forum. For more information, visit fraconferences.com/pif.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Taxing the Fast-Fashionistas Nov 17, 2023

Tax Notes contributing editor Nana Ama Sarfo discusses how lawmakers across the globe are looking to taxes to address problems with fast fashion.
For additional coverage, read Sarfo's analysis for free in Tax Notes: "The Tax Man Comes for Fast Fashion."
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Nana Ama Sarfo: @nanaama_sarfo
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the FRA Private Investment Fund Tax & Accounting Forum. For more information, visit fraconferences.com/pif.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Diversity and the Tax Bar Nov 10, 2023

Sanessa Griffiths of Skadden, Arps, Slate, Meagher & Flom LLP discusses the lack of diversity in the tax bar and recommends ways to fix it.
For more, read Griffiths et al's article, "Diversity in the Tax Bar — Reflections on Lessons Learned and the Path Forward."
For the report mentioned in the intro, visit "Goal III Report 2022."
Listen to more Tax Notes Talk episodes from our critical tax theory series:

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Caitlin Mullaney: @MullaneyWrites
David Stewart: @TaxStew
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by the FRA Private Investment Fund Tax & Accounting Forum. For more information, visit fraconferences.com/pif.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Navigating New Guidance on the Corporate Alternative Minimum Tax Nov 03, 2023

Mike Resnick of Eversheds Sutherland discusses the effects on taxpayers of the corporate alternative minimum tax and its recently released guidance.
For additional coverage, read these articles in Tax Notes:

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David Stewart: @TaxStew
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

IRA Energy Credits, Part 2: Proposed Regs and What’s Next Oct 27, 2023

In the second of a two-episode series, Tim Jacobs of Hunton Andrews Kurth continues his discussion of the energy credits enacted in the Inflation Reduction Act and the proposed regulations.
Listen to the first part of this series: IRA Energy Credits, Part 1: History and Early Guidance
For additional coverage, read these articles in Tax Notes:

In our “Editors’ Corner” segment, Michael Semes, professor of practice in the graduate tax program at the Charles Widger School of Law at Villanova University and of counsel at BakerHostetler, chats about his coauthored Tax Notes piece, “ADP Certiorari Denial Increases SaaS Uncertainty.”
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David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

IRA Energy Credits, Part 1: History and Early Guidance Oct 20, 2023

In the first of a two-episode series, Tim Jacobs of Hunton Andrews Kurth discusses the energy credits enacted in the Inflation Reduction Act and the major pieces of guidance released so far.
Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act:

For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

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.

This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The EU's Latest Plan to Simplify Corporate Taxation Oct 13, 2023

Tax Notes reporter Elodie Lamer discusses the Business for Europe: Framework for Income Taxation (BEFIT) initiative, the European Commission’s latest plan to harmonize and streamline certain aspects of corporate taxation.
For additional coverage, read these articles in Tax Notes:

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Elodie Lamer: @ElodieLamer
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Race-Based Poll Taxes and 20th-Century Discrimination Oct 06, 2023

Professor Jeremy Bearer-Friend of the George Washington University Law School discusses poll taxes in the 20th century and how they were used to target taxpayers based on race and ethnicity.
For more, read Bearer-Friend's article, "Race-Based Tax Weapons."
Listen to more Tax Notes Talk episodes from our critical tax theory series:

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Joe Thorndike: @jthorndike
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**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

IRS Key Updates: ERC, EITC, and Government Shutdown Plans Sep 29, 2023

Robert Kerr, formerly with the IRS and now with Kerr Consulting, discusses latest developments from the IRS, including the tax agency’s plans for a government shutdown and its handling of the employee retention credit.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Jonathan Curry: @jtcurry005
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Cryptocurrency and the Newly Proposed Tax Rules on Digital Assets Sep 22, 2023

Garrett Brodeur, a tax attorney based in Washington, D.C., discusses the recently released proposed regulations for the cryptocurrency industry and their potential effect on digital asset transactions.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

An Update on the Foreign Tax Credit Rules and IRS Relief Sep 15, 2023

Tax Notes reporter Andrew Velarde discusses the latest developments on the final regulations for claiming foreign tax credits, including the IRS’s decision to delay implementation and the tax community’s response.
For more on the foreign tax credits, listen to "The Final Foreign Tax Credit Rules: Complaints and Confusion."
For additional coverage, read these articles in Tax Notes:

In our “Editors’ Corner” segment, Christopher Moran, counsel at Venable LLP in Baltimore, chats about his coauthored Tax Notes piece, “Proposed Energy Credit Regulations Limit Clean Energy Investment.”
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David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The Intersection of U.S. Tax Law and Democracy Sep 08, 2023

Professor Clint Wallace of the University of South Carolina School of Law discusses his argument for using tax policy to reinforce democracy.
For more, read Wallace's article, "A Democratic Perspective on Tax Law."
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David Stewart: @TaxStew
Tax Notes: @TaxNotes

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This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Checking In With Congress: Fall 2023 Preview Sep 01, 2023

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword preview what to expect from Congress in tax policy this fall, from a potential end-of-year tax package to IRS funding.
For additional coverage, read these articles in Tax Notes:

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Cady Stanton: @cady_stanton
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This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax and the Future of Artificial Intelligence Aug 25, 2023

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

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David Stewart: @TaxStew
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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Pillar 1 Amount B: Disagreements and Divides Aug 18, 2023

Tax Notes contributing editor Ryan Finley provides an overview of amount B from pillar 1 of the OECD’s two-pillar corporate tax reform plan and discusses the fundamental dispute over it.
For additional coverage, read these articles in Tax Notes:

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The Employee Retention Credit: Scams and Successes Aug 11, 2023

Tom Cullinan, a former IRS official now with Chamberlain Hrdlicka, discusses the basics of the employee retention credit, the recent rise in misleading promotions and fraudulent ERC claims, and the IRS’s response.
For additional coverage, read these articles in Tax Notes:

In our “Editors’ Corner” segment, Naomita Yadav, a partner at Withers in San Francisco, chats about her Tax Notes piece, “Sparing No One: Cross-Border Taxation of Globally Mobile Individuals,” the second in a two-part series.
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Caitlin Mullaney: @MullaneyWrites
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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Inside Bidenomics: Unpacking the President's Tax Priorities Aug 04, 2023

Tax Notes White House reporter Alexander Rifaat discusses the Biden administration’s economic plan called “Bidenomics” and its effect on tax.
For additional coverage, read these articles in Tax Notes:

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Manal Corwin Takes the Helm: Updates on the OECD Tax Reform Plan Jul 28, 2023

Manal Corwin, the new director of the OECD's Centre for Tax Policy and Administration, discusses her vision for the organization and the latest updates on the inclusive framework and two-pillar project.
For additional coverage, read these articles in Tax Notes:

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Moore Money, More Tax Problems? Analyzing Moore v. United States Jul 21, 2023

Professor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case Moore v. United States before the Supreme Court, and its implications on the U.S. tax system.
For additional coverage, read these articles in Tax Notes:

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

The Evolution of International Corporate Taxation Jul 14, 2023

Marna Ricker, EY’s global vice chair of tax, discusses how international tax advisers and corporate tax clients have handled recent tax reforms and what to expect next.
For additional coverage, read these articles in Tax Notes:

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

How Fake News Affects the Tax World Jul 07, 2023

Professors Kathleen DeLaney Thomas and Erin Scharff discuss fake tax news and the effect it has on public policy.
For more, read the professors' article "Fake News and the Tax Law."
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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
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Let's Make a Deal: Examining the U.S.-Chile Tax Treaty Jun 30, 2023

Tax Notes reporters Cady Stanton and Michael Smith discuss the recently passed U.S.-Chile tax treaty and the importance of tax treaties on both a national and international scale.
For additional coverage, read these articles in Tax Notes:

In our “Editors’ Corner” segment, George Jackson, a professor of management, business, and economics at Virginia Wesleyan University, chats about his Tax Notes piece, “Early History of the Deduction for Interest Paid.”
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Cady Stanton: @Cady_Stanton
Michael Smith: @TaxesMichael
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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

House GOP Tax Package: The Kickoff for Congressional Bargaining? Jun 23, 2023

Steve Rosenthal of the Urban-Brookings Tax Policy Center reviews the GOP tax package approved by the House Ways and Means Committee, specifically the proposed individual and business tax cuts.
For additional coverage, read these articles in Tax Notes:

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Five Years of Wayfair: Continuing Complexity Jun 16, 2023

Scott Peterson of Avalara discusses the South Dakota v. Wayfair decision, including how companies and states are faring five years later and what could be next with sales tax nexus.
For additional coverage, read these articles in Tax Notes:

***
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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Crisis Averted: Breaking Down the Debt Ceiling Bill Jun 09, 2023

Tax Notes reporter Alexander Rifaat discusses the tax implications of the recently passed debt ceiling bill and gentleman’s agreement over IRS funding.
For additional coverage, read these articles in Tax Notes:

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

U.S. Economic Update: Inflation, the Deficit, and the Debt Limit Jun 02, 2023

Tax Analysts’ chief economist Martin Sullivan provides an overview of the state of the economy and how the recent debt limit bill could affect it.
For additional coverage, read these articles in Tax Notes:

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

We’re Free Filin’? Assessing the IRS’s Direct File Report May 26, 2023

Former IRS Commissioner David Kautter, now with RSM, discusses the recently released report on the feasibility of an IRS-run direct file program.
For additional coverage, read these articles in Tax Notes:

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

State’s Victory: An Update on Maryland’s Digital Advertising Tax May 19, 2023

Tax Notes reporter Andrea Muse provides an update on the state and federal lawsuits challenging Maryland’s digital advertising tax.
Listen to our previous episodes on this:

For additional coverage, read these articles in Tax Notes:

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David Stewart: @TaxStew
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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Clarence Thomas’s Luxury Travel and the Gift Tax May 12, 2023

Professors Bridget Crawford and Victoria Haneman discuss the estate and gift tax and how it could apply to the gifts received by Supreme Court Justice Clarence Thomas.
For additional coverage, read these articles in Tax Notes:

In our “Editors’ Corner” segment, Ellen Aprill, the John E. Anderson Professor of Tax Law Emerita at Loyola Marymount University’s Loyola Law School, chats about her Tax Notes piece, “Reviewing For-Profit Philanthropy and the 1969 Tax Reform Act.”

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Taxpayer Scores: Farhy Blocks International Reporting Penalties May 05, 2023

Tax 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:

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Emissions Free Trade: EV Tax Credit Sourcing Rules and the EU Apr 28, 2023

Professor 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:

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Lies for Likes: Evaluating Social Media Tax Scams Apr 21, 2023

Professor 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.”
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Cady Stanton: @cady_stanton
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This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxplanning23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Analyzing the IRS’s Inflation Reduction Act Spending Plan Apr 14, 2023

Former 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:

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Jonathan Curry: @jtcurry005
David Stewart: @TaxStew
Tax Notes: @TaxNotes

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This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxplanning23.
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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Bad Credit: A Look at Switzerland’s Bank Secrecy Apr 07, 2023

Tax 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:

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Robert Goulder: @RobertGoulder
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This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxplanning23.
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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

ChatGPT Takes on Tax Mar 31, 2023

Tax 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.
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Caitlin Mullaney: @MullaneyWrites
David Stewart: @TaxStew
Tax Notes: @TaxNotes

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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 Law Institute. For more information, visit pli.edu/taxplanning23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Grace Perez-Navarro: Tax Mainstay for 30 Years Mar 24, 2023

Grace 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:

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Stephanie Soong: @StephanieSoong
David Stewart: @TaxStew
Tax Notes: @TaxNotes

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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 Law Institute. For more information, visit pli.edu/taxplanning23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

More of the Same: Breaking Down Biden’s Budget Mar 17, 2023

Kyle 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:

In our “Editors’ Corner” segment, Amish Shah, a partner at Holland & Knight, chats about his upcoming Tax Notes column on the intersection of clean energy and tax.
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Alex Rifaat: @alexrifaat
David Stewart: @TaxStew
Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxplanning23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Bringing Order to Chaos? Digital Services Taxes and Pillar 1 Mar 10, 2023

Tax 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:

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Nana Ama Sarfo: @nanaama_sarfo
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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxplanning23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Paving the Way for the Next Generation of Tax Professionals Mar 03, 2023

Tony 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:

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David Stewart: @TaxStew
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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxplanning23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

IRS Victory: 3M Transfer Pricing Challenge Update Feb 24, 2023

Tax 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:

For additional coverage, read these articles in Tax Notes:

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Ryan Finley: @ryanmfinley
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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Updates From IRS Criminal Investigation Deputy Chief Feb 17, 2023

Tax 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:

In our “Editors’ Corner” segment, Sharon Katz-Pearlman, a shareholder with Greenberg Traurig’s global tax practice in New York, chats about her Tax Notes piece, "Definitely Not Boring: The U.N. Tax Committee and OECD Collide.”
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David Stewart: @TaxStew
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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Examining Treasury’s Review of Racial Bias in the U.S. Tax Code Feb 10, 2023

Professor 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:

Listen to more Tax Notes Talk episodes from our critical tax theory series:

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Alex Rifaat: @alexrifaat
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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Analyzing the Constraints of the OECD Corporate Mediation Process Feb 03, 2023

Tax 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.”
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Sarah Paez: @PaezWrites
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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

A Closer Look at the National Sales Tax Proposal Jan 27, 2023

Tax Notes Capitol Hill reporter Doug Sword discusses the latest national sales tax proposal in Congress, andcontributing editor Robert Goulder shares his thoughts on the challenges of implementing the tax.
For additional coverage, read these articles in Tax Notes:

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Doug Sword: @doug_sword
Robert Goulder: @RobertGoulder
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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by 360 Coverage Pros. For more information, visit 360coveragepros.com/taxnotes.
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Teaching Tax Law Critically and the Earned Income Tax Credit Jan 20, 2023

Professor 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."
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Caitlin Mullaney: @MullaneyWrites
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This episode is sponsored by the District of Columbia Bar Taxation Community. For more information, visit https://site.pheedloop.com/event/TaxConference2023/home/?utm_source=TaxNotes&utm_medium=Banner&utm_campaign=TaxConference&utm_id=TaxConference.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by 360 Coverage Pros. For more information, visit 360coveragepros.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Trump’s Tax Returns and the Future of Transparency Jan 13, 2023

Tax 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:

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Joe Thorndike: @jthorndike
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This episode is sponsored by the District of Columbia Bar Taxation Community. For more information, visit https://site.pheedloop.com/event/TaxConference2023/home/?utm_source=TaxNotes&utm_medium=Banner&utm_campaign=TaxConference&utm_id=TaxConference.
This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

2023 U.S. Tax Legislation Forecast Jan 06, 2023

Tax 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:

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David Stewart: @TaxStew
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This episode is sponsored by the District of Columbia Bar Taxation Community. For more information, visit https://site.pheedloop.com/event/TaxConference2023/home/?utm_source=TaxNotes&utm_medium=Banner&utm_campaign=TaxConference&utm_id=TaxConference.
This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

State Tax Policy Trends to Watch in 2023 Dec 30, 2022

Valerie 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:

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David Stewart: @TaxStew
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Year-End Collection: Tax Oddities of 2022 Dec 23, 2022

Tax 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:

Listen to other tax oddities episodes:

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***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

The TCJA Five Years Later: International Tax Issues Dec 16, 2022

In 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:

For additional coverage, read these articles in Tax Notes:

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David Stewart: @TaxStew
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This episode is sponsored by the District of Columbia Bar Taxation Community. For more information, visit https://site.pheedloop.com/event/TaxConference2023/home/?utm_source=TaxNotes&utm_medium=Banner&utm_campaign=TaxConference&utm_id=TaxConference.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

The TCJA Five Years Later: Federal Tax Issues Dec 09, 2022

In 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:

In our “Editors’ Corner” segment, Michelle Markham, a professor at Bond University, chats about her Tax Notes column, Markham on Managing Disputes, and her latest installment, “Advancing Tax Certainty: The New OECD Bilateral APA Manual.”
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David Stewart: @TaxStew
Tax Notes: @TaxNotes

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This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

The TCJA Five Years Later: State Tax Issues Dec 02, 2022

In 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:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Advancing the Pillars: An OECD Tax Reform Project Update Nov 23, 2022

Tax 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:

For additional coverage, read these articles in Tax Notes:

In our “Editors’ Corner” segment, Naomita Yadav, a partner at Withers in San Francisco, chats about her Tax Notes column, (Tax) Matters of Life and Death, and her latest installment, “To PTE or Not to PTE: Estate Planning and SALT PTE Elections.”
Follow us on Twitter:

Stephanie Soong: @StephanieSoong
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

The Case for Taxing Prison Labor Nov 18, 2022

Stephanie 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 SafeSend. For more information, visit safesend.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Should We Have a Robot Tax? Part 2 Nov 11, 2022

In 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 Attorney Recruiting Event. For more information, visit the-tare.com.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Should We Have a Robot Tax? Part 1 Nov 04, 2022

In 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's Next Generation.”
Follow us on Twitter:

Marie Sapirie: @mariesapirie
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

IRS in Flux: New Funding and New Commissioner Oct 28, 2022

Former 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:

Follow us on Twitter:

Jonathan Curry: @jtcurry005
David Stewart: @TaxStew
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**
This episode is sponsored by 360 Coverage Pros. For more information, visit 360coveragepros.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Updates From the Tax Court: Post-COVID Plans and New Funding Oct 21, 2022

U.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:

In our “Editors’ Corner” segment, Filippo Noseda, a partner at Mishcon de Reya LLP and a visiting professor at King’s College in London, chats about his Tax Notes series on potentially corrupt behavior with FATCA and EU public registers.
Follow us on Twitter:

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 SafeSend. For more information, visit safesend.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Taking a Look Behind the Mic for Our Fifth Anniversary Oct 14, 2022

It’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 sponsored by 360 Coverage Pros. For more information, visit 360coveragepros.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Assessing the New U.K. Leadership’s Unexpected Tax Changes Oct 07, 2022

Dan 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:

In our “Editors’ Corner” segment, Karl Frieden, vice president and general counsel of the Council On State Taxation, chats about his coauthored Tax Notes piece, “Down the Rabbit Hole: Sales Taxation of Digital Business Inputs.”
We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.
Follow us on Twitter:

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 SafeSend. For more information, visit safesend.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

The New Excise Tax on Corporate Stock Buybacks Sep 30, 2022

Eric 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:

For additional coverage, read these articles 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:

Chandra Wallace: @ChandraSWallace
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by 360 Coverage Pros. For more information, visit 360coveragepros.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Transfer Pricing Litigation Update II Sep 23, 2022

Tax Notes contributing editor Ryan Finley discusses the latest updates in recent transfer pricing cases Eaton and Medtronic II.
Listen to related episodes:

For additional coverage, read these articles in Tax Notes:

In our “Editors’ Corner” segment, Fernanda Kotzias, a counselor at the Brazilian Administrative Tax and Customs Court of Appeal, chats about her coauthored Tax Notes piece, “Brazil-U.S. Trade Agreement: A New Chapter for Trade Facilitation.”
We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.
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Ryan Finley: @ryanmfinley
David Stewart: @TaxStew
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**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

U.S. Tax Provisions Driving the Fight Against Climate Change Sep 16, 2022

Lauren 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:

For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

$80 Billion in New Funding: What’s Next for the IRS? Sep 09, 2022

Robert 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:

In our “Editors’ Corner” segment, Sarah-Jane Morin, a partner with Morgan, Lewis & Bockius LLP, chats about her coauthored Tax Notes piece, “How the Definition of Digital Asset Brokers Was Brokered.”
We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.
Follow us on Twitter:

Jonathan Curry: @jtcurry005
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

The Unexpected Tax Consequences of Overturning Roe v. Wade Sep 02, 2022

Caroline 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

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Is IRS Tax Enforcement Colorblind? Aug 26, 2022

Professor 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:

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Nana Ama Sarfo: @nanaama_sarfo
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This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Analyzing the Corporate Alternative Minimum Tax Aug 19, 2022

Reuven 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:

We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.

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David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Breaking Down the Tax Changes in the Inflation Reduction Act Aug 12, 2022

Kyle 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:

We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.

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David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
For more information and to download the Tax Advisory Industry Report, visit taxnotes.co/report.
For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Congress vs. Inflation: The Legislative Showdown Aug 05, 2022

Tax 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:

In our “Editors’ Corner” segment, John Craig, an associate in the Washington office of Gibson, Dunn & Crutcher LLP, chats about his coauthored Tax Notes piece, “The Appeals Access Saga Continues.”
We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.
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Benjamin Guggenheim: @ben_guggenheim
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Trouble Ahead? Inflation and the Coming Recession Jul 29, 2022

Martin 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:

We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.
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Martin Sullivan: @M_SullivanTax
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
For more information and to download the Tax Advisory Industry Report, visit taxnotes.co/report.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Implementation Issues: An OECD Tax Reform Project Update Jul 22, 2022

Tax 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:

For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Heydon Wardell-Burrus, a researcher at the Oxford Centre for Business Taxation, chats about his Tax Notes piece, “Can Pillar 2 Be Leveraged to Save Pillar 1?”

We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.
Follow us on Twitter:

Stephanie Soong Johnston: @SoongJohnston
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.
***
Credits
Host: David D. Stewart
Executive Producers:

The Comey and McCabe Audits: Questions and Concerns Jul 15, 2022

Tax 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:

We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.
Follow us on Twitter:

Jonathan Curry: @jtcurry005
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**

This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
For more information and to download the Tax Advisory Industry Report, visit taxnotes.co/report.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Superfund Taxes: The Cost of Cleaning Up the Environment Jul 08, 2022

Nicholas 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:

In our “In the Pages” segment, Nikki Dobay, a partner with Eversheds Sutherland (US), chats about her Tax Notes piece, “Cross-Border State Legislative Tax Wars: Is This Just the Beginning?”
We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.
Follow us on Twitter:

Nana Ama Sarfo: @nanaama_sarfo
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**

This episode is sponsored by SafeSend. For more information, visit safesend.com.
For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

A Closer Look at Low-Income Taxpayer Clinics Jul 01, 2022

La 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: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

The Advance Child Tax Credit: 2022 and Beyond Jun 24, 2022

Elaine 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:

For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Omri Marian, professor of law and academic director of the graduate tax program at the University of California, Irvine School of Law, chats about his Tax Notes piece, “Law, Policy, and the Taxation of Block Rewards.”

Follow us on Twitter:

Marie Sapirie: @MarieSapirie
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**

For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

How Canada Taxes Pro Athletes Jun 17, 2022

Marie-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:

Follow us on Twitter:

Stephanie Soong Johnston: @SoongJohnston
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**

Tax Analysts is honored to be recognized by The Washington Post as a 2022 Top Workplace in the D.C. metro area. For more information, visit taxnotes.com/dc2022.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

The Final Foreign Tax Credit Rules: Complaints and Confusion Jun 10, 2022

Raymond 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:

In our “In the Pages” segment, Kathleen Wright, director of the state and local tax program in the School of Taxation at Golden Gate University, chats about her Tax Notes piece, “The States’ Response to Wynne Seven Years Later.”
Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**

For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

The European Parliament Comes to Washington Jun 03, 2022

Johan 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:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**

For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Examining Florida’s Removal of Disney’s Special Tax District May 27, 2022

Tax Notes reporter Benjamin Valdez discusses the Florida legislation eliminating Disney's special tax district, what led to its passage, and what to expect in the future.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Benjamin Valdez: @benmvaldez
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**

For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Free for a Fee: Intuit's TurboTax Scandal May 20, 2022

Tax Notes reporters Paul Jones and Nathan Richman discuss the $141 million settlement over Intuit’s TurboTax Free Edition program and the potential tax break for Intuit.
For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Allison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University in Montreal, chats about her Tax Notes piece, “Let the GILTI/GLOBE Games Begin.”
Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

First-Class Tax Opportunities: Golden Visas and Passports May 13, 2022

Elodie Lamer and Nana Ama Sarfo of Tax Notes discuss the tax implications of golden visas and passports, which allow affluent foreigners to receive residency or citizenship in exchange for a minimum level of investment.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Elodie Lamer: @ElodieLamer
Nana Ama Sarfo: @nanaama_sarfo
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**

For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

The Future of Tax Policy for Remote Workers May 06, 2022

Timothy Noonan of Hodgson Russ LLP discusses how some states tax remote employees and the effect of temporary pandemic tax changes.
For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Doug Borg, a manager in the Washington office of RSM US LLP, chats about his coauthored Tax Notes piece, “Puerto Rico Resident Exemption to Be Focus of IRS Audit Campaign.”

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Adjusting for Climate Change: Clean Energy Tax Proposals Apr 29, 2022

Beth Viola and Nicole Elliott of Holland & Knight discuss the latest clean energy tax proposals and the likelihood of their passage in Congress.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Marie Sapirie: @mariesapirie
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Examining the Ukrainian Tax Implications of Russia’s Invasion Apr 22, 2022

Valeria Tarasenko of Dentons Kyiv discusses the Ukrainian government’s tax policy changes in response to the Russian invasion.

For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Robert van Brederode, the founding partner of BrederodeTax LLC, chats about his Tax Notes International article, “Ethical Equilibrium in Taxation.”

Follow us on Twitter:

Sarah Paez: @PaezWrites
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

IRS Commissioner Talks About the State of the Service Apr 15, 2022

IRS Commissioner Charles Rettig discusses the current state of the tax agency, including the paper return backlog, technology improvements, and hiring updates.
Listen to the entire interview here: The State of the IRS with Commissioner Charles Rettig
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Cara Griffith: @TaxCaraGriffith
David Stewart: @TaxStew
Tax Notes: @TaxNotes

For more about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.
**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

The Biden Budget: Build Back Better Again? Apr 08, 2022

Rohit Kumar of PwC discusses the Biden administration’s fiscal 2023 budget, explaining the new proposals and how the budget is different than the Build Back Better Act.
For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Tony Santiago, the founder and president of TaxSearch Inc., chats about his series on the hiring and retention of U.S. tax professionals. Read the first article in his series, “Tax Hiring Outlook 2022.”
Follow us on Twitter:

Jonathan Curry: @jtcurry005
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Who You Gonna Call: Tax Myth Busters Apr 01, 2022

Tax Notes reporters Jonathan Curry and Caitlin Mullaney set the record straight on 10 common tax myths.
For more coverage, read Mullaney's article in Tax Notes, "#TaxTok Answers the Request for Easy-to-Understand Tax Info."
Follow us on Twitter:

Jonathan Curry: @jtcurry005
Caitlin Mullaney: @MullaneyWrites
David Stewart: @TaxStew
Tax Notes: @TaxNotes

For more about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Dynamic Duo: Meet the BEPS Inclusive Framework Co-Chairs Mar 25, 2022

Marlene Nembhard Parker and Fabrizia Lapecorella discuss their partnership as the first co-chairs of the OECD inclusive framework on base erosion and profit shifting and speculate on the future of women leading international tax.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Stephanie Soong Johnston: @SoongJohnston
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Whirlpool Sends the Tax World Spinning Mar 18, 2022

Tax Notes reporter Andrew Velarde discusses the tax structure dispute in Whirlpool v. Commissioner and the case’s future implications for multinational companies.
For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Gary Wilcox, a partner at Mayer Brown LLP, chats about his coauthored Tax Notes piece, “Will Jurisdictional Nexus Survive Chevron Step 1?”
Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

The NCAA vs. Taxation: How Colleges Are Caught in the Middle Mar 11, 2022

Professor Richard Schmalbeck of Duke University Law School discusses college sports and taxation, including the potential effect of compensation for coaches and athletes on colleges’ tax-exempt status.
For more, read Schmalbeck and Zelenak's paper, "The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax."
For related coverage, read these articles in Tax Notes:

Listen to the episode mentioned: Taxing College Athletes After NCAA v. Alston
Follow us on Twitter:

Robert Goulder: @RobertGoulder
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

Inflation, Tax, and the COVID-19 Economy Mar 04, 2022

Martin A. Sullivan, Tax Analysts’ chief economist, provides an overview of the U.S. economy before and during the COVID-19 pandemic, explaining the drastic increase in inflation and what is needed to curb it.
For more, read Sullivan's article in Tax Notes, "Your Quick Guide to the COVID-19 Economy and the Future of Inflation."
Listen to the episodes mentioned in this interview:

Follow us on Twitter:

Martin Sullivan: @M_SullivanTax
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

State Tax Authority and Native Americans: Complex and Convoluted Feb 25, 2022

Professor Adam Crepelle of the George Mason University Antonin Scalia Law School discusses the complicated tax relationship between U.S. states and Native American tribes.
Listen to more Tax Notes Talk episodes from our critical tax theory series:

In our “In the Pages” segment, Tatiana Falcão, an international tax law consultant and policy adviser, chats about her Tax Notes series on cryptocurrency.
Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

Pascal Saint-Amans: 10 Years of OECD Tax Leadership Feb 18, 2022

Pascal Saint-Amans discusses his decadelong tenure as the director of the OECD Centre for Tax Policy and Administration and what’s to come in the future.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Stephanie Soong Johnston: @SoongJohnston
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

ESG’s Biggest Champion Talks Tax Transparency and Reporting Feb 11, 2022

Eelco van der Enden, the new CEO of the Global Reporting Initiative, discusses the growing environmental, social, and governance landscape and why tax is a necessary and important part of ESG reporting.
For more, read Sarfo's article on van der Enden, "New GRI CEO Shares Vision on ESG Tax Disclosures."
In our “In the Pages” segment, Steven Wlodychak, the former indirect state and local tax policy leader for EY, chats about his upcoming Tax Notes piece, “State PTE Tax Updates: Agency Guidance and Even More Differences!”

Follow us on Twitter:

Nana Ama Sarfo: @nanaama_sarfo
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

From Tax Promise to Policy: Biden’s First Year in Office Feb 04, 2022

Tax Notes reporter Jonathan Curry reviews President Biden’s tax policy campaign promises after one year in office and where those proposals, including the Build Back Better Act, stand today.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Jonathan Curry: @jtcurry005
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

The World of NFTs: Taxation and Compliance Jan 28, 2022

Max Dilendorf of the Dilendorf Law Firm PLLC discusses non-fungible tokens, or NFTs, and the related tax planning and compliance issues.

In our “In the Pages” segment, Edward Zelinsky, Morris and Annie Trachman Professor of Law at the Benjamin N. Cardozo School of Law of Yeshiva University, chats about his recent Tax Notes piece, “Simplifying Income Tax Reporting for Americans Abroad.”

For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

Looking Ahead to the 2022 Filing Season and What to Expect Jan 21, 2022

Beverly Winstead of the Law Office of Beverly Winstead LLC and Paul Miller of Miller & Co. LLP discuss the 2022 filing season’s challenges and considerations in the third year of the pandemic.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Marie Sapirie: @MarieSapirie
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

The Tax Diplomat: Reflections From Former BIAC Tax Chair Jan 14, 2022

Will Morris, former chair of the tax committee at Business at OECD, reflects on his nearly decadelong tenure and experiences leading the business community through OECD global corporate tax reform projects.
Read Soong's profile on Morris: Changing of the Guard: Ex-BIAC Tax Chair Reflects on Tenure
Follow us on X:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish

200 Episodes: Tax Notes Talk's Defining Interviews Jan 07, 2022

In honor of Tax Notes Talk’s 200th episode, we review some of our favorite interviews and discussions from the last 100 episodes.
In our “In the Pages” segment, Andrew Hughes, a Brussels-based economist who specializes in transfer pricing, valuation, and risk management, chats about his Tax Notes series on transfer pricing.
Listen to our 100th episode: Tax Notes Goes To Court (Again)
Find out the answer to the tax trivia question by listening to The Category Is Tax Trivia.

Listen to the episodes mentioned:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

2022 U.S. Tax Legislation Forecast Dec 31, 2021

Tax Analysts Chief Content Officer Jeremy Scott reviews the 2021 developments in U.S. tax legislation and speculates what lies ahead in 2022.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Year-End Collection: Tax Oddities of 2021 Dec 24, 2021

Tax Notes reporters recap some of the unusual tax stories they covered in 2021, from an international basketball player’s tax troubles to a court fight in India over a Michael Jackson concert tax.
Listen to the following related podcast episodes:

For additional coverage, read these news articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes
Robert Goulder: @RobertGoulder
Sarah Paez: @PaezWrites

**
This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

How Technology Is Shaping Tax Jobs of the Future Dec 17, 2021

Benjamin Alarie with Blue J Legal discusses how technology is influencing and changing the tax field and the future of tax jobs.
For the related episode mentioned in the intro, listen to Teaching Tomorrow’s Tax Pros.
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The Sky’s the Limit: Looking at U.S. Air Travel Taxation Dec 10, 2021

Adam Feinberg with Miller & Chevalier discusses air travel taxation, how it affects passengers, and the biggest issues for airlines.

In our “In the Pages” segment, Timothy Noonan, partner with Hodgson Russ, chats about his recent Tax Notes piece, "The Nuts and Bolts of New York’s 548-Day Rule, Revisited."

For additional coverage, read these articles in Tax Notes:

For a related episode, listen to Aviation Taxes: Ready For Takeoff.

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Looking Ahead: State Tax Policy Trends to Watch in 2022 Dec 03, 2021

Carl Davis of the Institute on Taxation and Economic Policy discusses the biggest trends in state tax policy this year and those likely next year, including the implications of the Build Back Better Act.
For additional coverage, read these articles in Tax Notes:

For related episodes, listen to:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The Category Is Tax Trivia Nov 24, 2021

Mike Kowis, author of American Tax Trivia: The Ultimate Quiz on U.S. Taxation, challenges the Tax Notes Talk team to a game of tax trivia and discusses his new book.

In a special “In the Pages” segment, Tax Notes International columnist Peter Mason chats about his new book, Building Better Taxes.

Listen to related episodes:

Follow us on Twitter:

Robert Goulder: @RobertGoulder
Stephanie Soong Johnston: @SoongJohnston
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The Fight Over Maryland’s Digital Advertising Tax, Part 2 Nov 19, 2021

In the second of a two-episode series, Professor Richard D. Pomp of the University of Connecticut School of Law discusses his views on the federal lawsuit challenging Maryland’s digital advertising tax.
Listen to the first episode in the series: The Fight Over Maryland’s Digital Advertising Tax, Part 1
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Lauren Loricchio: @LaurenLoricchio
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The Fight Over Maryland’s Digital Advertising Tax, Part 1 Nov 12, 2021

In the first of a two-episode series, Professor Young Ran (Christine) Kim of the University of Utah College of Law discusses her views on the federal lawsuit challenging Maryland’s digital advertising tax.
Listen to our last episode on the digital advertising taxes: Digital Advertising Taxes and the States
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Lauren Loricchio: @LaurenLoricchio
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Wealth, Inequality, and Taxes in the U.S. Nov 05, 2021

Professor Goldburn P. Maynard Jr. of the Indiana University Kelley School of Business discusses the U.S. tax code’s effect on wealth inequality and how race has shaped the distribution of wealth.
Listen to more Tax Notes Talk episodes from our critical tax theory series:

Follow us on Twitter:

Joe Thorndike: @JThorndike
David Stewart: @TaxStew
Tax Notes: @TaxNotes

Sources mentioned in the intro:

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Talking With the National Taxpayer Advocate: A Look Ahead Oct 29, 2021

National Taxpayer Advocate Erin Collins discusses the effect of the COVID-19 pandemic on taxpayers, recent IRS program changes, and what’s to come from the annual Taxpayer Advocate Service report to Congress.
In our “In the Pages” segment, David Hasen, a professor at the University of Florida Levin College of Law, chats about his recent Tax Notes piece, "Three Cheers for Proposed Changes to Partnership Debt Basis Allocation Rules."
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
We are excited to announce the new Tax Notes Transfer Pricing Center! For more information, visit taxnotes.com/transferpricing.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The Advance Child Tax Credit: Changes Coming? Oct 22, 2021

Professor Jacob Goldin of Stanford Law School discusses proposed changes to the advance child tax credit in draft legislation recently released by House Democrats.
Listen to our last episode on the advance child tax credit: The Advance Child Tax Credit: What Lies Ahead
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Marie Sapirie: @MarieSapirie
David Stewart: @TaxStew
Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
We are excited to announce the new Tax Notes Transfer Pricing Center! For more information, visit taxnotes.com/transferpricing.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The End Is Nigh: An Update on the OECD Tax Reform Plan Oct 15, 2021

Tax Notes chief correspondent Stephanie Soong Johnston recaps the final agreement on the OECD’s two-pillar corporate tax reform plan approved in October by 136 countries of the inclusive framework.
Listen to more podcast episodes on the OECD's tax reform plan:

For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Stephanie Soong Johnston: @SoongJohnston
David Stewart: @TaxStew
Tax Notes: @TaxNotes

In our “In the Pages” segment, Lucas de Lima Carvalho, an international tax law professor at the Brazilian Institute of Tax Law, chats about his recent Tax Notes piece, "The Andean Question: Two Pillars, Two Sides?"
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This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Gues

Let’s Talk Tax Havens: The EU Blacklist and the Pandora Papers Oct 08, 2021

Tax Notes reporter Sarah Paez discusses the EU tax haven blacklist and the potential impact of the recently released Pandora Papers.
Read Sarah's article on the EU blacklist here: EU Tax Haven Blacklist Hamstrung by Politics, Critics Say
For additional coverage, read these articles in Tax Notes:

Follow us on Twitter:

Sarah Paez: @PaezWrites
David Stewart: @TaxStew
Tax Notes: @TaxNotes

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This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
We are excited to announce the new Tax Notes Transfer Pricing Center! For more information, visit taxnotes.com/transferpricing.
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Crunch Time: An Update on the Infrastructure and Budget Bills Oct 01, 2021

Tax Notes Capitol Hill reporters Doug Sword and Frederic Lee return to discuss the latest tax developments with the record-breaking infrastructure and reconciliation legislation advancing in Congress.
Listen to the last Tax Notes Talk episode about Congress: Keeping Up With Congress: Fall 2021 Preview
For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Lynn Gandhi, a partner with Foley & Lardner LLP, chats about her recent Tax Notes cover piece, "Zelinsky — Round 2 of the Convenience of the Employer Test."
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This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Feminism and the Tax Code Sep 24, 2021

Professors Bridget J. Crawford of the Pace University School of Law and Anthony C. Infanti of the University of Pittsburgh School of Law discuss viewing the U.S. tax code through a feminist lens.
Listen to more Tax Notes Talk episodes from our critical tax theory series:

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Breaking Down the Cryptocurrency Tax Proposals in Congress Sep 17, 2021

Jordan Bass of the firm Taxing Cryptocurrency discusses the proposed cryptocurrency tax changes that Congress is considering, and how they could affect taxpayers and the digital asset industry.
For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Rob Warren, assistant professor of accounting at the Radford University Davis College of Business and Economics, chats about his recent Tax Notes piece, "More Tax Cops Are Needed to Close the Tax Gap."
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This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Tracing the Global Minimum Tax Rule’s Path for Success Sep 10, 2021

Mark Strimber of RSM US LLP provides an overview of the global minimum tax rule featured in the OECD/G-20’s two-pillar project and discusses the effect it could have on various tax regimes.
Listen to the episode with Tax Notes chief correspondent Stephanie Soong Johnston here: The Beginning of the End? An Update on the OECD Tax Reform Plan
For additional coverage, read these articles in Tax Notes:

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Recapping States’ SALT Cap Workarounds Sep 03, 2021

Nikki Dobay, a partner with Eversheds Sutherland’s tax practice group, discusses the SALT cap workarounds for passthrough entities that many states have adopted, and possible coming developments for those policies.
For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Philip Wolf, associate at Belcher, Smolen & Van Loo LLP, chats about his new Tax Notes column, The Tax Scribe, and his first installment of the column, "Starting Strong in Tax Writing: The Opening Paragraph."
**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Keeping Up With Congress: Fall 2021 Preview Aug 27, 2021

Tax Notes Capitol Hill reporters Doug Sword and Frederic Lee examine the record-breaking budget and infrastructure legislation advancing on Capitol Hill and preview potential tax policy proposals coming this fall.
For additional coverage, read these articles in Tax Notes:

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Transfer Pricing Litigation Update Aug 20, 2021

Tax Notes legal reporter Ryan Finley discusses the latest updates in recent transfer pricing cases, including Coca-Cola and Medtronic, and reviews the upcoming Amgen case.
The Coca-Cola episode can be listened to here: Coca-Cola Transfer Pricing Challenge Fizzles
For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Stephen Curtis, president of Cross Border Analytics Inc., chats about his Tax Notes piece, “Apple’s Cost-Sharing Arrangement: Frankenstein’s Monster.”
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The Case for a Border-Adjusted Carbon Tax Aug 13, 2021

In the second of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews Shuting Pomerleau, a climate policy analyst at the Niskanen Center, about her views on a carbon tax.
The first episode in the series can be listened to here: The Case Against a Carbon Tax
For additional coverage, read these articles in Tax Notes:

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This episode is sponsored by the National Society of Accountants. For more information, visit nsacct.org.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The Case Against a Carbon Tax Aug 06, 2021

In the first of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews David Kreutzer, an economist at the Institute for Energy Research, about his views on a carbon tax.
For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Walter Hellerstein, Distinguished Professor Emeritus at the University of Georgia Law School and chair of the Tax Notes State advisory board, chats about his Tax Notes piece, “Platforms: The Postscript.”
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This episode is sponsored by the National Society of Accountants. For more information, visit nsacct.org.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

A Look at Life in Lockdown and Beyond for Women in Tax Jul 30, 2021

Tax Notes reporters Amanda Athanasiou and Lauren Loricchio share what they learned reporting on their recent piece, “How the Pandemic Upended Life and Work for Women in Tax,” and their personal experiences.
For additional coverage, read Athanasiou's article in Tax Notes:

Why Women Are Still Leaving Tax, and What to Do About It

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The Beginning of the End? An Update on the OECD Tax Reform Plan Jul 23, 2021

Tax Notes chief correspondent Stephanie Soong Johnston recaps the historic agreement reached by the majority of the OECD's inclusive framework countries on its two-pillar corporate tax reform proposal.
For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Lewis Greenwald, managing director with Alvarez and Marsal Taxand, chats about his Tax Notes piece, “On the Exceptional Importance of Intercompany Agreements That Can Be Readily Produced.”
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Taxing College Athletes After NCAA v. Alston Jul 16, 2021

Andrew Dana, a partner with Parker Poe Adams & Bernstein LLP, discusses the Supreme Court case NCAA v. Alston; name, image, and likeness rights; and how both could affect taxation of college athletes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

VAT Matters: Exploring the EU E-Commerce Reforms Jul 09, 2021

Liz Armbruester, Avalara's senior vice president of global compliance, discusses the recent EU VAT e-commerce reforms and their impact on businesses and consumers worldwide.
For additional coverage, read these articles in Tax Notes:

In our “In the Pages” segment, Margaret Ryznar, a professor at Indiana University McKinney School of Law , chats about her upcoming Tax Notes piece, “A Tax Credit for Wills.”
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The Advance Child Tax Credit: What Lies Ahead Jul 02, 2021

Omeed Firouzi with Philadelphia Legal Assistance discusses the upcoming advance child tax credit payments and the related potential challenges for taxpayers and practitioners.
For additional coverage, read these news articles and analyses in Tax Notes:

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Reflecting on the U.N. Tax Committee’s Work in a World in Flux Jun 25, 2021

Rajat Bansal, a departing member of the U.N. Committee on Experts on International Cooperation in Tax Matters, recaps the group’s milestones over the last four years and describes what challenges lie ahead.
For additional coverage, read these articles in Tax Notes:

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The State Fight to Eliminate the Federal Restriction on Tax Cuts Jun 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:

In our “In the Pages” segment, University of Virginia School of Law professor Ruth Mason chats about her recent Tax Notes piece, “State Aid Enforcement After Amazon.”
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Taxes and the LGBTQ Community Jun 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

A Moon Tax: Out of This World? Jun 04, 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?”
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

SCOTUS Takes on Tax This Summer May 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:

**
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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producer: Jasper B. Smith
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The State of State Aid After Amazon and Engie May 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:

In our “In the Pages” segment, Alan D. Viard, a resident scholar at the American Enterprise Institute, discusses his upcoming Tax Notes piece, “Notches in the Tax System: the Good, the Bad, and the Ugly.”
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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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producer: Jasper B. Smith
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

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

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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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Analyzing the American Families Plan May 07, 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:

Charlotte Tolman of Stibbe discusses her new Tax Notes column, “In Step With Stibbe.”
Check out our episode on the first package of President's Biden Build Back Better plan, "The Biden and Wyden Tax Plans."
**
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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Interacting With the IRS: Pandemic Challenges and Detours Apr 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:

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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 Engineer: Jordan Parrish
Guest Relations: Christa Goad

The Tax Issues Facing Tax-Exempt Organizations Apr 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:

Brian Hamer of the Multistate Tax Commission discusses his recent Tax Notes piece “An Insider’s View of the MTC’s P.L. 86-272 Project.”
**
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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The Biden and Wyden Tax Plans Apr 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:

**
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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The U.N. Tax Committee and Developing Countries Apr 09, 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 Expenditure Reform Needed.”
**
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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Stranger Than Fiction: Lessons From Odd Tax Facts of Yore Apr 02, 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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

The European Commission’s Year Ahead in Tax Mar 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:

Nicholas Kuria of Conyers Dill & Pearman talks about his recent Tax Notes piece, “Tax and the British Virgin Islands: Separating Myth From Reality.”
**
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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineers: Jordan Parrish, Aeris Stewart
Guest Relations: Christa Goad

Breaking Down the American Rescue Plan Act Mar 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:

**
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 law.uci.edu/gradtax.
This episode is sponsored by Graduate Tax Program at LMU Loyola Law School. For more information, visit lls.edu/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Gender Equality, Tax, and the Pandemic Mar 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.
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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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Talking With Paul Tang: Tax Fairness in the EU Mar 05, 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:

**
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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Janelle Julien
Showrunner: Paige Jones
Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

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

University of Virginia professor Andrew Kahrl talks about his recent Tax Notes piece, “More for Less: How Property Taxes Fuel Racial Inequality."
**
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

Distressed Communities and the Role of Economic Incentives Feb 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.
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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

Practitioners Anticipate Tax Filing Season Wins and Woes Feb 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:

International tax attorney Paul J. Crispino talks about his upcoming Tax Notes piece, “Veering Off Course: Targeted Advertising and Market Taxation.”
**
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 law.uci.edu/gradtax.
***
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

State Legislature Check-In: Tax Priorities in 2021 Feb 05, 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:

**
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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole Wilder

Capitol Hill Check-In: Tax Priorities in 2021 Jan 29, 2021

Tax Notes reporters Jad Chamseddine and Alexis Gravely speculate on upcoming tax changes and developments on Capitol Hill this year.

Jeffrey A. Friedman of Eversheds Sutherland (US) LLP talks about his recent Tax Notes piece, “The Complexities of State Taxation of Digital Advertising.”

For additional coverage, read these articles in Tax Notes:

**
This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole Wilder

New Year, New Tax Rules? An OECD Tax Reform Project Update Jan 22, 2021

Tax Notes reporters Stephanie Soong Johnston and Ryan Finley recap the OECD’s latest public consultation on its two-pillar approach to taxing the digital economy.
For additional coverage, read the article in Tax Notes:

**
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 law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole Wilder

A Closer Look at IRS Audit Selection Bias Jan 15, 2021

Retired IRS economist Kim Bloomquist discusses his findings of geographic – and perhaps race and class – bias in the tax agency’s selection of audits.
For additional coverage, read these articles in Tax Notes:

Scott St. Amand of Fisher, Tousey, Leas & Ball talks about his upcoming Tax Notes piece, “Prior Supervisory Approval: The Tax Penalty Poison Pill.”

**
This episode is sponsored by the Tax Attorney Recruiting Event (TARE). For more information, visit the-tare.com.
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
***

Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole Wilder

How Inclusive Is the OECD’s Inclusive Framework? Jan 08, 2021

Martin Hearson of the International Centre for Tax and Development and Emmanuel Eze of the Nigerian Federal Inland Revenue Service discuss the role and influence of developing countries in the OECD’s inclusive framework.
For additional coverage, read these articles in Tax Notes:

**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by the Tax Attorney Recruiting Event (TARE). For more information, visit the-tare.com.
This episode is sponsored by the D.C. Bar. For more information, visit dcbar.org.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole Wilder

Looking Ahead: Tax Policy and Legislation in 2021 Jan 01, 2021

Tax Analysts Chief Content Officer Jeremy Scott reviews U.S. tax legislation passed in 2020 and speculates about what lies ahead in 2021.

For additional coverage, read the article in Tax Notes:

In the segment “In the Pages,” Tax Notes International Editor in Chief Cathleen Phillips talks about how (and why) to write for Tax Notes.
**
This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.
This episode is sponsored by the D.C. Bar. For more information, visit dcbar.org.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole Wilder

Year-End Collection: Tax Oddities of 2020 Dec 24, 2020

Tax Notes reporters recap some of the quirkiest tax stories they encountered in 2020, from two brothers’ legal and tax troubles to Mexico’s acceptance of art created by artificial intelligence to pay taxes.
For additional coverage, read the article in Tax Notes:

In the segment “In the Pages,” Tax Notes State Editor in Chief Jéanne Rauch-Zender talks about how (and why) to write for Tax Notes.
**
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 law.uci.edu/gradtax.
This episode is sponsored by the D.C. Bar. For more information, visit dcbar.org.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole Wilder

Loren Ponds Talks Secrets to Success and Writing Tax Reform Dec 18, 2020

Miller & Chevalier member Loren Ponds shares her journey from Georgetown University Law Center to the OECD to Capitol Hill, where she worked on the 2017 tax law, and what she learned along the way.
For additional coverage, read the article in Tax Notes "Walking a Unique Path: A Conversation With Miller & Chevalier’s Loren Ponds."

This interview published on the Miller & Chevalier podcast tax break.

In the segment In the Pages, Tax Notes Federal Editor in Chief Ariel Greenblum talks about how (and why) to write for Tax Notes.
**
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 law.uci.edu/gradtax.
This episode is sponsored by the D.C. Bar. For more information, visit dcbar.org.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole Wilder

Talking With the Tax Court Chief Judge: A Year of Change Dec 11, 2020

U.S. Tax Court Chief Judge Maurice B. Foley discusses his path to the bench, the court’s new case management system, and pivoting to virtual during the coronavirus pandemic.
For additional coverage, read these articles in Tax Notes:

**
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 law.uci.edu/gradtax.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole Wilder

Coca-Cola Transfer Pricing Challenge Fizzles Dec 04, 2020

Tax Notes legal reporter Ryan Finley discusses the IRS’s major victory in the Coca-Cola case and its future implications for transfer pricing cases.

For additional coverage, read these articles in Tax Notes:

Economist Andrew Hughes talks about his upcoming series in Tax Notes on transfer pricing benchmarks.

**
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 law.uci.edu/gradtax.

***
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

How Americans Pay the Price for Vice Nov 25, 2020

The Tax Foundation’s Ulrik Boesen discusses the excise taxes imposed on longtime vices like alcohol and cigarettes as well as more recently developed habits.
**
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 law.uci.edu/gradtax.
This episode is sponsored by the Graduate Tax Program at Loyola Law School. For more information, visit lls.edu/taxnotes.

***
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

The Impact of the 2020 U.S. Elections on International Tax Nov 20, 2020

Tax Notes senior legal reporter Andrew Velarde and contributing editor Robert Goulder discuss the influence of the 2020 U.S. elections on the international tax world.
For additional coverage, read these articles in Tax Notes:

TaxOps SALT expert Tram Le talks about her recently published piece, “Simplification Initiatives to Reduce Burdens for Remote Sellers.”
**
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 law.uci.edu/gradtax.

***
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

2020 Election Aftermath: The Future of U.S. Tax Policy Nov 13, 2020

Tax Notes reporters Alexis Gravely and Jonathan Curry discuss U.S. tax policy following the 2020 presidential election, and Tax Notes senior reporter Paul Jones talks about the results of state tax ballot measures.
For additional coverage, read these articles in Tax Notes:

**
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 law.uci.edu/gradtax.

***
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

50 Years Later: The Fight for Tax Transparency Nov 06, 2020

On Tax Analysts’ 50th anniversary, CEO and President Cara Griffith reflects on the organization’s history as a longtime transparency advocate and how she plans to expand its legacy.
Kim Clausing, incoming professor at the University of California, Los Angeles Law School, talks about her upcoming Tax Notes piece, “Five Lessons on Profit Shifting From the US Country by Country Data.”
For additional coverage, read these articles in Tax Notes:

**
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 law.uci.edu/gradtax.

***
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

The BEPS Project: 5 Years Later Oct 30, 2020

Five 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:

***
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

Take A Break: Virtual Success in the Pandemic Oct 23, 2020

Tax 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 Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Delays Ahead: An Update on the OECD’s Global Corporate Tax Reform Oct 16, 2020

Tax 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:

***
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

How Small Business Tax Expenditures Miss Women-Owned Firms Oct 08, 2020

Tax 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. Bergin Award of Excellence in Writing, Alex Zhang of Yale Law School, about his winning paper, “The State and Local Tax Deduction and Fiscal Federalism.”
***
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

Analyzing the President’s Tax Returns Oct 02, 2020

Tax 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:

***
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

Exit Interview With IRS Criminal Investigation Chief Sep 25, 2020

Tax 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:

In the segment In the Pages, Tax Notes State Editor in Chief Jéanne Rauch-Zender chats with Lynn A. Gandhi, a partner and business lawyer with Foley & Lardner LLP, about her recent piece, “The Broad Reach of Michigan’s Industrial Processing Exemption.”
***

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

Addressing Racial Inequity in State and Local Tax Policy Sep 18, 2020

Tax 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 B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

The Principles of Good Academic Writing Sep 11, 2020

Allison 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 Relations: Nicole White

Tax Policy and the 2020 Election Sep 04, 2020

Tax 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:

In the segment In the Pages, Tax Notes Federal Editor in Chief Ariel Greenblum chats with Tax Notes contributing editor Benjamin M. Willis about the piece he coauthored, “Biden-Harris’s High Hopes for Mitigating Tax Rate Disparities.”
***

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

The Tax Code and Economic Justice in America Aug 28, 2020

Francine 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 Aug 21, 2020

Tax 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:

In the segment “In the Pages,” Tax Notes Executive Editor for Commentary Jasper B. Smith interviews Tax Notes contributing editor Nana Ama Sarfo about her recent piece, “Rwanda Leading African Sustainable Investment Drive.”
***

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

IRS Chief Counsel Describes New Normal of Settlement Days Aug 14, 2020

Tax 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:

***

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

iWin: A Closer Look at Apple’s State Aid Victory Aug 07, 2020

Tax 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:

In the segment "In the Pages Sneak Peek," Tax Notes Federal Editor in Chief Ariel Greenblum chats with Alan I. Appel, director of the international tax program at New York Law School, about his recent piece, "The Hidden Marriage Penalty Inside the TCJA."

***

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

COVID-19 and Congress Jul 31, 2020

Tax 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:

***

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

How Racial Diversity Shaped U.S. International Tax Policy Jul 24, 2020

Tax 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 international tax law professor at the Brazilian Institute for Tax Law, about his recent piece, "The Trouble With 'Pillars' in International Tax Policy."
***
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

Digital Advertising Taxes and the States Jul 17, 2020

Tax 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:

***

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

The Taxing 2020 Tax Season Jul 10, 2020

Kelly 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:

In the segment “In the Pages Sneak Peek,” Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Robert Plattner about his recent piece, "Part 2: The Commerce Clause Strikes Back."
***
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

Building an Expat Empire: One Tax Practitioner’s Story Jul 03, 2020

Tax 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:

***
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

A Very Special Episode Jun 26, 2020

Lawrence 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:

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 Young Practitioner's Journey.

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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

Wayfair Two Years Later: Compliance and Cost Jun 19, 2020

Tax 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 coverage, read these articles in Tax Notes:

***
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

The Deal With Conservation Easements: A Traditionalist's View Jun 12, 2020

In 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:

***
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

The Deal With Conservation Easements: P4C’s View Jun 05, 2020

In 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:

In our segment, “In the Pages Sneak Peek,” Tax Notes Executive Editor for Commentary Jasper Smith talks with Fenwick & West LLP’s Larissa Neumann about the recent piece she coauthored with James P. Fuller, "U.S. Tax Review."

***
This episode is sponsored by the Graduate Tax Program at LMU Loyola Law School in Los Angeles. For more information, visit www.lls.edu/taxnotes.

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

SCOTUS Deliberates Trump's Tax Returns May 29, 2020

Joseph 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:

***
This episode is sponsored by the Graduate Tax Program at LMU Loyola Law School in Los Angeles. For more information, visit www.lls.edu/taxnotes.

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

From Henry VIII to James Bond: Weird Tax Facts Throughout History May 22, 2020

Tax 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:

In the segment "In the Pages Sneak Peek," Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Marty Eisenstein about his piece, "Alexa, Is AI Taxable?"
***
This episode is sponsored by the Graduate Tax Program at LMU Loyola Law School in Los Angeles. For more information, visit www.lls.edu/taxnotes.

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

Pillar 3 for the OECD: A Global Excess Profits Tax May 15, 2020

Allison 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:

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage

**
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

COVID-19 and Tax Effects on Real Estate May 08, 2020

Kate 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:

In our new segment "In the Pages Sneak Peek," Tax Notes Executive Editor for Commentary Jasper B. Smith talks with Michael Q. Cannon about his recent piece, "Double Tax Benefits in the CARES Act."

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage

**
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

Coronavirus and the States May 01, 2020

Katie 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:

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage

**
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

The Tax Man Cometh ... Home? Apr 24, 2020

E. 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:

In our new segment "In the Pages," Tax Notes Executive Editor for Commentary Jasper Smith discusses with contributing editor Ben Willis about his recently published article about former Vice President Joe Biden's COVID-19 tax plan.

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage

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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

Teaching Tomorrow’s Tax Pros Apr 17, 2020

Omri 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:

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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

The Complicated Web TCJA Weaves Apr 10, 2020

Mark 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 article on how CPA firms are responding to the COVID-19 crisis.
**
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

The CARES Act: What's New and What's Next Apr 03, 2020

Nicole 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:

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage

Countering the Coming Coronavirus Recession Mar 27, 2020

Martin 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:

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage

Tax Planning and the Coronavirus Pandemic Mar 20, 2020

Beverly 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:

States Seek Tax Incentives Truce After Amazon HQ2 Mar 13, 2020

Tax 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:

Eric Hylton: The New IRS Chief of Small Business Mar 06, 2020

Eric 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:

Coronavirus and China's Tax Response Feb 28, 2020

Yue “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:

In the latest installment of Willis Weighs In, Tax Notes contributing editor Benjamin Willis discusses the IRS's cryptocurrency guidance and its failure to properly address tax-free forks. Read his piece published in Tax Notes.

Simply Tax Season Feb 21, 2020

Damien 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:

Also, check out Damien's interview with Tax Notes Talk host David Stewart now on the Simply Tax Podcast.

The Wealth Tax Debate Feb 14, 2020

Jason 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 and the importance of appraisals .
For additional coverage, read these articles in Tax Notes:

Tax Notes Goes To Court (Again) Feb 07, 2020

In 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:

Final Opportunity Zone Rules: A Deep Dive Jan 31, 2020

Tony 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:

A Conversation With Former National Taxpayer Advocate: The Fight for Taxpayer Rights Jan 29, 2020

In 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:

A Conversation With Former National Taxpayer Advocate: A New Era Jan 24, 2020

Nina 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:

In Willis Weighs In, Tax Notes contributing editor Ben Willis discusses vote-to-value disparity related to his article.

NAFTA Versus USMCA Jan 17, 2020

Tax 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:

The Future of Altera and Cost Sharing Jan 10, 2020

Reuven 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:

2020 Foresight: Tax Legislation and Regulations Jan 03, 2020

Tax 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:

Year-End Collection: Tax Oddities of 2019 Dec 27, 2019

Tax Notes reporters recount some of the quirkiest tax stories they encountered in 2019.
For additional coverage, read these articles in Tax Notes:

A New Tax World Order: Coming Soon? Dec 20, 2019

Tax 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:

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

The Gender Gap in Tax Law Dec 13, 2019

Tax 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 related to his article with Executive Editor for Commentary Jasper Smith.

Regulating The Cloud Dec 06, 2019

Joe Myszka, a partner at DLA Piper, discussed the proposed rules on cloud computing transactions with Tax Notes legal reporter Kristen Parillo.
For additional coverage, read these articles in Tax Notes:

Treasury Wants Input on Need for Cloud Transaction Sourcing Rule
Practitioners Throw Shade at Cloud Regs' Digital Content Rule
CPA Questions Scope of Cloud Computing Regs
Treasury’s Proposal on Digital Content Sales May Cause Problems
Proposed Regs Classify Cloud Computing Transactions
OMB Completes Review of Cloud Computing Regs
Sky Clears for Cloud Computing Regulations

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Aviation Taxes: Ready For Takeoff Nov 27, 2019

Fasten your safety belts. Jeremy Cape of Squire Patton Boggs explains the U.K.’s Air Passenger Duty (APD) and one group’s proposal to impose a frequent flyer levy.
For additional coverage, read these articles in Tax Notes:

In Willis Weighs In, Tax Notes contributing editor Ben Willis continues to discuss business purpose hurdles related to his article on the principle purpose threshold with Executive Editor for Commentary Jasper Smith.

Please reach out to Ben with questions at ben.willis@taxanalysts.org.

A Conversation With Scott Peterson: Wayfair, Kansas Controversy, and the Gig Economy Nov 22, 2019

Scott Peterson — South Dakota’s former sales tax director and the Streamlined Sales Tax Governing Board’s first chief — discusses post-Wayfair issues, the current controversy in Kansas, and the gig economy with Tax Notes chief correspondent Amy Hamilton.
For additional coverage, read these article in Tax Notes:

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Bonus Episode: Taxes and Inequality in America Nov 19, 2019

Gabriel Zucman, an economics professor at the University of California, Berkeley, discusses wealth and inequality in America with Tax Notes contributing editor Nana Ama Sarfo.
He co-authored the book The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay with Emmanuel Saez.
For additional coverage, read these articles and opinion pieces in Tax Notes:

Analyzing The OECD's Pillar 2 Proposal Nov 15, 2019

Tax Notes reporter Ryan Finely summarizes the OECD’s pillar 2 consultation draft and BDO’s Monika Loving provides her take on the proposal.
For additional coverage on pillar 2, read these article in Tax Notes:

In Willis Weighs In, Tax Notes contributing editor Ben Willis discusses business purpose and principle purpose threshold with Executive Editor for Commentary Jasper Smith.
For additional coverage on business purpose and principal purpose threshold, read these Willis Weighs In columns in Tax Notes:

Principal Purpose: Treasury’s Disappointment in the TCJA

Digitalization and Developing Countries Nov 08, 2019

Martin Hearson, the international tax program lead at the International Center for Tax and Development, discusses how the OECD’s work on taxation of the digital economy affects developing countries.

Listen to our previous episode for a primer on Pillar 1 and the business perspective from EY’s Barbara Angus.
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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Bonus Episode: Taxing Corporate Wealth Nov 06, 2019

Former Tax Notes reporter Asha Glover interviews Jay Soled, a professor at Rutgers Business School, about his proposal for a value tax on publicly traded U.S. corporations. Soled co-authored the proposal in Tax Notes with Rutgers Business School Professor Dan Palmon.

Death Taxes Oct 31, 2019

Joseph Thorndike, director of the Tax History Project, explains the history of estate and inheritance taxes and how they became so unpopular.
For additional coverage, read these article in Tax Notes:

The OECD’s Unified Pillar 1 Proposal: A Closer Look Oct 25, 2019

Barbara Angus, global tax policy leader at EY, shares her thoughts on the OECD’s Pillar 1 consultation draft after Tax Notes chief correspondent Stephanie Johnston provides an update on its proposed profit allocation and nexus rules.
For additional coverage, read these article in Tax Notes:

A Conversation with Former IRS Commissioner John Koskinen: Trump and Transparency Oct 18, 2019

In part 2 of an interview with former IRS Commissioner John Koskinen, Tax Notes Today senior reporter William Hoffman and Koskinen discuss President Trump’s tax returns, transparency, and whistleblowers.
For additional coverage, read these article in Tax Notes:

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

A Conversation with Former IRS Commissioner John Koskinen: Tax Administration Oct 11, 2019

In part 1 of an interview with former IRS Commissioner John Koskinen, Tax Notes Today senior reporter William Hoffman and Koskinen discuss IRS resources, enforcement, and taxpayer services.
For additional coverage, read these article in Tax Notes:

From London: An Inside Look at the OECD’s Tax Morale Report Oct 04, 2019

Grace Perez-Navarro, the deputy director of the OECD’s Center for Tax Policy and Administration, discusses the findings of the organization’s recent report on tax morale—the willingness of companies and individuals to pay taxes—with Tax Notes Today International chief correspondent Stephanie Soong Johnston in London.
For additional coverage, read these articles in Tax Notes:

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

‘Son of Wynne’ and the Fight over Resident Tax Credits Sep 27, 2019

Tax Notes Today State legal reporter Andrea Muse chats with Donald Williamson, the director of the graduate tax program at American University’s Kogod School of Business, about a New York resident tax credit case and his argument for the U.S. Supreme Court to hear it.
For additional coverage, read these articles in Tax Notes:

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

From London: OECD Update on BEPS 2.0 Sep 20, 2019

Pascal Saint-Amans, the director of the OECD's Center on Tax Policy and Administration, shares the latest on efforts to address the tax challenges of the digital economy with Tax Notes Today International chief correspondent Stephanie Soong Johnston in London.
For additional coverage, read these articles in Tax Notes:

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

From London: Brexit Update Sep 13, 2019

Tax Notes Talk host David Stewart catches up with Jeremy Cape of Squire Patton Boggs in London about the current state of Brexit.
For additional coverage, read these articles in Tax Notes:

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Back in Session: Congress's Next Tax Moves Sep 06, 2019

Tax Notes Today Federal reporters Jad Chamseddine and Asha Glover outline the tax issues Congress will likely tackle this fall.
For additional coverage, read these articles in Tax Notes:

Uber’s Solution to Taxing the Digital Economy Aug 30, 2019

Francois Chadwick, Uber’s vice president of finance, tax, and accounting, details the ride-sharing company’s proposal on international tax rules for the digital economy.
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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Tax Trends in State Legislatures Aug 23, 2019

Tax Notes Today State reporters Lauren Loricchio and Aaron Davis recap the biggest tax trends to emerge from state legislatures in 2019 and preview what’s to come.
For additional coverage, read these articles in Tax Notes:

A Conversation with Francine Lipman: Nevada Tax Commissioner, Pro Bono Advocate Aug 16, 2019

Francine J. Lipman, the William S. Boyd Professor of Law at the University of Nevada, Las Vegas, discusses her role as a Nevada state tax commissioner and her recent column in Tax Notes on U.S. Supreme Court Justice Ruth Bader Ginsburg’s pro bono tax work.
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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Tax Treaties Progress After Long Delay Aug 09, 2019

Tax Notes Today reporters Kristen Parillo and Jad Chamseddine discuss the Senate’s recent action on several tax treaties after a nearly decade-long delay.

For additional coverage, read these articles in Tax Notes:

Private Equity Firm Conversions In A Post-TCJA World Aug 02, 2019

Tax Notes Today legal reporter Eric Yauch delves into the recent decisions by several private equity firms to convert to corporations in wake of the Tax Cuts and Jobs Act.
For additional coverage, read these articles in Tax Notes:

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

The Digital Services Tax: European Developments and U.S. Backlash Jul 26, 2019

Tax Notes Today reporters Ryan Finley and Jad Chamseddine review several European countries’ unilateral approaches to taxing the digital economy and the U.S. reaction.
For additional coverage, read these articles in Tax Notes:

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Behind the Scenes of OIRA and Draft TCJA Regs Jul 19, 2019

Jonathan Curry and Andrew Velarde discuss the draft regulations Tax Notes obtained from the Office of Information and Regulatory Affairs.
For additional coverage, read these articles in Tax Notes:

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Professional Development in Tax Jul 12, 2019

Jared Dunkin, head of tax at a Washington, D.C.-based publicly traded multinational, discusses the role practitioners have in mentoring and developing tax professionals. Dunkin is author of the book, Brass Tax: 14 Actionable Insights to Power Your Success.
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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

U.S. Supreme Court Upholds Auer Deference, With Limitations Jul 03, 2019

Steve Dixon and Kevin Kenworthy of Miller & Chevalier discuss the U.S. Supreme Court's recent decision to uphold Auer deference in Kisor v. Wilkie and what it means for the Treasury and the IRS.
For additional coverage, read these articles in Tax Notes:

Altera, Again Jun 28, 2019

Kristen Parillo and Ryan Finley discuss the Ninth Circuit's new opinion in Altera v. Commissioner upholding a regulation requiring that parties to a cost-sharing arrangement share stock-based compensation.
For additional coverage, read these articles in Tax Notes:

Wayfair: One Year Later Jun 21, 2019

Tax Notes Today State reporter Paige Jones discusses the developments in states since the U.S. Supreme Court's June 21, 2018, decision in South Dakota v. Wayfair Inc.
See the Tax Notes Nexus Tracker and these articles for more coverage:

G-20 Meeting: OECD Digital Economy Taxation Update Jun 14, 2019

Stephanie Johnston discusses the G-20 finance ministers' reaction to the OECD's workplan to achieve consensus on taxing the digital economy. The G-20 finance ministers met recently in Fukuoka, Japan.
For more coverage, read these articles in Tax Notes:

The Economics of Tax Policy Jun 07, 2019

Professor Yair Listokin of Yale Law School discusses the ways that tax policy has affected past recessions and how it may help or hurt in the next one. He also takes a look at the Tax Cuts and Jobs Act from a macroeconomic tax perspective. Listokin is the author of the book, Law and Macroeconomics: Legal Remedies to Recessions.

ABA Meeting: Key Insights Into TCJA Guidance May 28, 2019

Eric Yauch and Andrew Velarde highlight the major themes that came up at the American Bar Association Section of Taxation meeting in Washington, including interesting insights into recent and coming regulations.
For more coverage of the ABA meeting, read these articles in Tax Notes:

GILTI and the State Responses May 23, 2019

Andrew Velarde talks to Joe Calianno of BDO about the pending final guidance on the global intangible low-taxed income provision enacted as part of the Tax Cuts and Jobs Act, and Paige Jones talks to Scott Smith of BDO about the state responses to GILTI.

Perspectives on the Taxation of the Digital Economy May 17, 2019

At a breakfast panel of the American Bar Association Tax Section meeting in Washington, David Stewart talks to Lilian Faulhaber and Will Morris about the taxation of the digital economy. Lilian Faulhaber is a professor at Georgetown Law, and Will Morris is the deputy global tax policy leader at PwC.

Final 199A Rules: What Now? May 10, 2019

Tax Notes Today Legal Reporter Eric Yauch discusses the final section 199A regulations and the IRS's FAQ on the application of the new passthrough deduction.
For additional coverage, read these articles in Tax Notes:

State of the Estates May 03, 2019

In a phone interview, Jonathan Curry talks to Brad Dillon of Brown Brothers Harriman about estate planning trends following the Tax Cuts and Jobs Act, as well as what keeps planners up at night ahead of the 2020 election.

Opportunity Zone Program: A Primer Apr 26, 2019

Stephanie Cumings discusses the Opportunity Zone program and the highlights of the new proposed regulations.
For additional coverage, read these articles in Tax Notes:

A Conversation With the Taxpayer Advocate: Exit Interview Apr 19, 2019

In part 2 of an interview with National Taxpayer Advocate Nina Olson, Tax Notes Today senior reporter William Hoffman and Olson discuss her impending retirement, her work as the national taxpayer advocate, and her future plans.

A Conversation With the Taxpayer Advocate: Filing Season Apr 12, 2019

In part 1 of an interview with National Taxpayer Advocate Nina Olson, Tax Notes Today senior reporter William Hoffman and Olson discuss the filing season, the Taxpayer First Act (H.R. 1957), the disclosure of program manager technical advice, and congressional efforts to get President Trump's tax returns.
For additional coverage, read these article in Tax Notes:

Final Transition Tax Regs: An Analysis of Important Changes Apr 05, 2019

Raymond Wynman, the managing director of Global Tax Management’s International Tax practice, discusses the final rules on section 965, specifically the 965(b) basis-shifting election and the specified payment rule.

Tax Conspiracy Theories Apr 01, 2019

In our special April Fools' episode, Tax Notes reporters recount some of their favorite stories of tax protester arguments.

Tax Reform for the Digital Age Mar 23, 2019

Stephanie Johnston talks to Grace Perez-Navarro, deputy director of the OECD's Centre for Tax Policy and Administration, about its public consultation in Paris to address taxing the digital economy, and Ryan Finley and Johnston discuss the consultation document in detail.
For additional coverage, read these articles in Tax Notes:

The Cryptocurrency Market Mar 15, 2019

Mike Minihan of BX3 Capital discusses the cryptocurrency market and its regulatory and tax environment.

Tax Filing Season Update Mar 08, 2019

William Hoffman checks in on the the first round of tax filings under the Tax Cuts and Jobs Act, including the data on refunds and the effect of the government shutdown on the filing season.
For more detailed coverage, read these articles in Tax Notes:

Tariffs, Free Trade, and Open Economies Mar 01, 2019

Kimberly Clausing, the Thormund Miller and Walter Mintz Professor of Economics at Reed College, discusses tariffs, free trade, and globalization. She is also the author of the new book, Open: The Progressive Case for Free Trade, Immigration, and Global Capital.

Business Loss Deduction Complications Feb 22, 2019

Richard Joslin, a consultant to EnTrustPermal, discusses how the new business loss and interest expense limitations work together and affect other code provisions.
For more details, read Joslin's article in Tax Notes.

TCJA Tax Rate Increases: What to Expect Feb 15, 2019

Carrie Elliot talks about the changes the Tax Cuts and Jobs Act will bring between now and 2027, including rate increases.

Final Audit Rules: Where Things Stand Feb 08, 2019

Eric Yauch discusses the final rules on the centralized partnership audit regime.
For additional coverage, read these articles in Tax Notes:

The Regulatory Power of the Executive Branch Jan 25, 2019

Tax Notes contributing editor Benjamin Willis examines the authority of regulators in interpreting statutory tax provisions, especially in the context of the Tax Cuts and Jobs Act as the role of regulations has become more prominent.
Read Willis’s related Tax Notes article.

Tax Policy and the EU's Unanimity Requirement Jan 18, 2019

Robert Goulder discusses the proposal to eliminate the EU's unanimity requirement for tax directives and what that would mean for tax policy.
For additional coverage, read these articles in Tax Notes:

Revisiting the OIRA Reg Review Process Jan 11, 2019

Jonathan Curry takes a fresh look at the tax regulatory review agreement between the Office of Management and Budget and Treasury now that the process has had time to play out.
For further coverage, read these articles in Tax Notes:

The Year Ahead: Tax Legislation and Regulations Jan 04, 2019

Jeremy Scott, Stephanie Cumings, and Andrew Velarde provide a review of what happened with tax legislation and guidance in 2018 and what's ahead in 2019.
For additional coverage, read these articles in Tax Notes:

Year-End Collection, Volume 2: Tax Oddities Dec 28, 2018

In the second volume, reporters highlight the quirkiest tax stories of the year.
For coverage of these stories in Tax Notes, see:

Year-End Collection, Volume 1: Tax Oddities Dec 21, 2018

Reporters highlight the quirkiest tax stories of the year.
As mentioned in the episode, here is a copy of Adolf Hitler's 1926 tax return provided to Tax Analysts.
For coverage of these stories in Tax Notes, see:

Proposed Interest Regs: Key Details Dec 14, 2018

Emily Foster and Eric Yauch discuss some of the key elements of the recently proposed regulations on the business interest deduction limitation.
For more extensive coverage, read these articles in Tax Notes:

International Taxation Conference 2018: A View From India Dec 07, 2018

David Stewart talks to Porus Kaka at the International Taxation Conference in Mumbai about various tax issues, including India's new permanent establishment concept, taxation of the digital economy, and the effects of the Tax Cuts and Jobs Act.
For related coverage, read these articles in Tax Notes:

Beyond Wayfair: The Fallout Nov 30, 2018

Jad Chamseddine and Paul Jones discuss the Wayfair decision and the long-term implications for state and foreign taxes.
Listen to previous episodes on Wayfair:

For additional coverage, read these articles in Tax Notes:

Amazon Chooses HQ2 Locations Nov 22, 2018

Lauren Loricchio provides an update on Amazon's choice of two HQ2 locations: Northern Virginia and the borough of Queens in New York City.
For more coverage in Tax Notes, read:

The Midterm Elections: Implications for Tax Policy Nov 16, 2018

A roundup of the November 6 midterm election results. Asha Glover and Stephen Cooper discuss what changes to look for in the new Congress, including the makeup of the House Ways and Means Committee and the tax agendas. Paul Jones and Lauren Loricchio discuss the results in the state gubernatorial races as well as the tax ballot measures approved by state voters.
For more coverage in Tax Notes, see:

Multiple Trust Planning and 199A Regs Nov 09, 2018

Jonathan Curry discusses the IRS's rules addressing strategies using trusts to sidestep the section 199A deduction limitations and claim multiple deductions.
For more coverage in Tax Notes, see:

Deciphering the New Loss Limitation Rules Nov 02, 2018

Eric Yauch discusses a provision of the Tax Cuts and Jobs Act that hasn't received a lot of attention: section 461(l), which caps excess business losses at $250,000 for individuals and $500,000 for joint filers.
For more coverage in Tax Notes, see:

Brexit: The Tax Implications Oct 26, 2018

Jeremy Cape of Squire Patton Boggs discusses the tax issues arising from Brexit.
For related coverage on Brexit, read these articles in Tax Notes:

For more on the Jaffa Cakes and Pringles debate, see:

The Taxability of Peer-to-Peer Car Sharing Oct 19, 2018

Andrew Breiner talks to practitioners about the various issues raised by state efforts to tax peer-to-peer car rentals.
For related coverage, read these articles in Tax Notes:

ABA Meeting: Key Takeaways Oct 12, 2018

Andrew Velarde highlights the significant insights from the recent American Bar Association Section of Taxation meeting in Atlanta, where the Tax Cuts and Jobs Act was once again the main topic of discussion.
For additional coverage of the ABA meeting, read these articles from Tax Notes:

An Overview of the Proposed SALT Regs Oct 05, 2018

Amy Hamilton discusses the IRS's proposed regulations addressing workarounds to the cap on state and local tax deductions.

For additional coverage of the SALT regs, read these articles from Tax Notes:

Proposed GILTI Regs: The Details Sep 27, 2018

Andrew Velarde and Alexander Lewis provide an in-depth look into the proposed regs on global intangible low-taxed income.

Read Tax Notes’ latest coverage of the proposed GILTI regs:

IFA 2018: The Highlights Sep 18, 2018

Stephanie Johnston, Robert Goulder, and David Stewart highlight the hot topics at the 72nd Congress of the International Fiscal Association recently held in Seoul.

Check out these stories for coverage of the 2018 IFA Congress:

Navigating the Post-Wayfair World Sep 14, 2018

Paige Jones talks to Jim Ford of Global Tax Management about how retailers are preparing to collect and remit sales and use taxes in the wake of the U.S. Supreme Court's decision in South Dakota v. Wayfair Inc.

Altera: All You Need to Know Aug 31, 2018

David Stewart, Kristen Parillo, and Ryan Finley examine the Altera v. Commissioner case — everything leading up to the Ninth Circuit opinion, the withdrawal of the opinion by that court, and the status of the case now.

Proposed 199A Regs: An In-Depth Overview Aug 17, 2018

David Stewart and Eric Yauch delve into the details of the proposed regulations on the passthrough deduction under section 199A.

Treasury-OMB Tax Reg Agreement Aug 10, 2018

Jonathan Curry discusses the details of the new agreement between the Treasury Department and the Office of Management and Budget over authority to review tax regulations.

State Responses to the TCJA Jul 27, 2018

State Tax Notes Chief Correspondent Amy Hamilton examines the impact of federal tax reform on the states and how states are responding legislatively to the Tax Cuts and Jobs Act.

Transfer Pricing Under the TCJA Jul 13, 2018

David Stewart and Ryan Finley discuss whether the Tax Cuts and Jobs Act will finally end the IRS's poor litigation record in transfer pricing cases.

TCJA: 6 Months Later Jun 29, 2018

Tax Notes Today Editor in Chief Brett Ferguson discusses where things are with the Tax Cuts and Jobs Act now that it's been six months since the law was enacted.

U.S. Supreme Court Overturns Quill Jun 26, 2018

Jad Chamseddine talks to David Stewart about the U.S. Supreme Court's decision to overturn Quill in South Dakota v. Wayfair Inc. and the implications of that ruling for state tax collection on remote sales.

Tax Challenges of the Digital Economy Jun 06, 2018

The director of the OECD's Center for Tax Policy and Administration, Pascal Saint-Amans, and the deputy director, Grace Perez-Navarro, sit down with Worldwide Tax Daily chief correspondent Stephanie Johnston to discuss the challenges arising from taxing an increasingly digital economy.

Insights Into TCJA Guidance May 25, 2018

Andrew Velarde and David Stewart take a look back at the American Bar Association Section of Taxation May meeting and highlight the important guidance and developments that were discussed.

A Look Ahead at the ABA Section of Taxation Meeting May 09, 2018

Andrew Velarde provides a preview of the upcoming American Bar Association Section of Taxation May meeting and the important guidance and developments that may be discussed.

Estate Tax Planning Post-TCJA Apr 27, 2018

Jonathan Curry and David Stewart discuss the tax planning opportunities and challenges arising from changes to the estate tax under the Tax Cuts and Jobs Act.

IRS Reform Apr 13, 2018

As tax day approaches, Tax Notes Today Editor in Chief Brett Ferguson discusses congressional efforts to reform the IRS, including the Taxpayer First Act and the 21st Century IRS Act.

Drunk Tax History Apr 01, 2018

In a special April 1 episode of the podcast, tax historian Joseph Thorndike and David Stewart discuss the intersection of U.S. taxes and alcohol.

TCJA's Effect on Law Firms' Tax Practices Mar 23, 2018

Zoe Sagalow talks to David Stewart about the effect of the Tax Cuts and Jobs Act on law firms' tax practices. Her informal survey of law firms reveals they are already seeing signs of the new tax law spurring more demand for their services that could lead to increased hiring.

Wayfair: The End of Quill? Mar 09, 2018

David Stewart talks to legal reporter Jad Chamseddine about the Wayfair case pending before the U.S. Supreme Court, which could overturn the Quill decision and lead to a major change in the taxation of online commerce.

Measuring the Success of the TCJA’s Tax Cuts Feb 23, 2018

David Stewart and Jonathan Curry discuss the complexity of measuring the impact of the tax cuts under the Tax Cuts and Jobs Act (P.L. 115-97).

Taxing Multinationals Feb 12, 2018

David Stewart talks to Bill Parks and Reuven S. Avi-Yonah about taxing multinationals. They discuss the current state of the corporate income tax now that the Tax Cuts and Jobs Act is law and whether there is a better way to apportion income.

Amazon HQ2 Incentives Jan 26, 2018

David Stewart talks to Lauren Loricchio about her effort to obtain through public records requests data from localities competing for Amazon’s second headquarters project. She found that the localities used various methods to avoid public disclosure of incentives offered to the company, including narrow interpretations of state open record laws and bids submitted through entities not subject to those laws.

Taxing the Digital Economy Jan 12, 2018

David Stewart talks to Stephanie Johnston about the problem of taxing the digital economy and what the OECD and EU are doing to find solutions to the problem.

Year Ahead: Tax Legislation and Regulations Jan 01, 2018

David Stewart, Jeremy Scott, and Emily Foster provide a legislative and regulatory preview of the year ahead now that tax reform has passed.

Final Tax Reform Bill Dec 18, 2017

David Stewart and Jeremy Scott discuss the final version of the tax reform bill, which would permanently cut corporate taxes and temporarily provide relief for individuals through 2025.

Chained CPI in the Tax Reform Bills Dec 08, 2017

David Stewart talks to Zoe Sagalow about a new estimate of inflation -- the chained consumer price index -- proposed in the House and Senate tax reform bills.

Treasury’s Missing Corporate Tax Incidence Report Nov 26, 2017

David Stewart talks to Jonathan Curry about Treasury’s removal of an analysis (Technical Paper 5) from its website on who bears the burden of the corporate tax.

Senate Tax Reform Bill Nov 15, 2017

David Stewart and Jeremy Scott discuss the details of the Senate version of the Tax Cuts and Jobs Act, highlighting the differences between the Senate and House bills. The modified mark of the Senate tax reform bill includes repeal of the Affordable Care Act's individual healthcare mandate and would make tax cuts for individuals temporary.

House Tax Reform Bill Nov 08, 2017

David Stewart and Jeremy Scott discuss the House Republican tax bill, the Tax Cuts and Jobs Act (H.R. 1).

Budget Reconciliation and Tax Reform Oct 27, 2017

David Stewart and Jonathan Curry discuss the budget reconciliation process and what it means for tax reform.

Passthroughs and the Unified Tax Reform Framework Oct 14, 2017

David Stewart talks to Jonathan Curry about the proposal in the “Big Six” tax reform negotiators' unified framework to tax passthrough businesses at a special rate.

Alternatives to the State Gas Tax Oct 13, 2017

David Stewart talks to State Tax Today reporter Paige Jones about states pursuing alternatives to the gas tax.

Carbon Taxes and Pricing Oct 13, 2017

David Stewart talks to Carrie Elliot, contributing editor at Tax Notes International, about carbon taxes and carbon pricing. They also discuss carbon taxes in the context of the Paris Agreement.

Data Retrieval Tool and Security Issues Oct 12, 2017

Zoe Sagalow talks to Luca Gattoni-Celli about the data breach involving the IRS's data retrieval tool (DRT). After this episode was recorded, the IRS confirmed that its revised DRT was reactivated on October 1, 2017, for the 2018-2019 FAFSA form, but not for the 2017-2018 cycle. The IRS declined to provide any update about the timing or scope of the DRT's exploitation by identity thieves, including the number of victimized taxpayers. Tax Analysts will continue pursuing this story and share any new developments with our podcast listeners.

Kansas Tax Cut Repeal Oct 12, 2017

Lauren Loricchio and Maria Koklanaris discuss the rollback of the Kansas governor's tax agenda, including ending the exemption for passthroughs.

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