Tax Notes Talk

Tax Notes Talk

www.taxnotes.com/tax-notes-talk/podcasts
A discussion of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations.


NAFTA Versus USMCA
Jan 17 • 24 min
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.
The Future of Altera and Cost Sharing
Jan 10 • 14 min
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 c…
2020 Foresight: Tax Legislation and Regulations
Jan 3 • 24 min
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.
Year-End Collection: Tax Oddities of 2019
Dec 27, 2019 • 16 min
Tax Notes reporters recount some of the quirkiest tax stories they encountered in 2019.
A New Tax World Order: Coming Soon?
Dec 20, 2019 • 18 min
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.
The Gender Gap in Tax Law
Dec 13, 2019 • 20 min
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 suppo…
Regulating The Cloud
Dec 6, 2019 • 18 min
Joe Myszka, a partner at DLA Piper, discussed the proposed rules on cloud computing transactions with Tax Notes legal reporter Kristen Parillo.
Aviation Taxes: Ready For Takeoff
Nov 27, 2019 • 21 min
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.
A Conversation With Scott Peterson: Wayfair, Kansas Controversy, and the Gig Economy
Nov 22, 2019 • 32 min
Scott Peterson — South Dakota’s former sales tax director and the Streamlined Sales Tax Governing Board’s first chief — discusses Wayfair issues, the current controversy in Kansas, and the gig economy with Tax Notes chief correspondent Amy Hamilton.
Bonus Episode: Taxes and Inequality in America
Nov 19, 2019 • 23 min
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.
Analyzing The OECD’s Pillar 2 Proposal
Nov 15, 2019 • 24 min
Tax Notes reporter Ryan Finely summarizes the OECD’s pillar 2 consultation draft and BDO’s Monika Loving provides her take on the proposal.
Digitalization and Developing Countries
Nov 8, 2019 • 20 min
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.
Bonus Episode: Taxing Corporate Wealth
Nov 6, 2019 • 15 min
Jay Soled, a professor at Rutgers Business School, discusses a recent proposal he co-authored with Dan Palmon to impose a value tax on publicly traded U.S. corporations.
Death Taxes
Oct 31, 2019 • 20 min
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 • 23 min
Barbara Angus, global tax policy leader at EY, shares her thoughts on the OECD’s Pillar 1 consultation draft.
A Conversation with Former IRS Commissioner John Koskinen: Trump and Transparency
Oct 18, 2019 • 22 min
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, rea…
A Conversation with Former IRS Commissioner John Koskinen: Tax Administration
Oct 11, 2019 • 24 min
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.
From London: An Inside Look at the OECD’s Tax Morale Report
Oct 4, 2019 • 18 min
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 To…
‘Son of Wynne’ and the Fight over Resident Tax Credits
Sep 27, 2019 • 10 min
Donald Williamson, the director of the graduate tax program at American University’s Kogod School of Business, discusses Edelman v. New York State Department of Taxation and Finance and his argument for the U.S. Supreme Court to hear the case.
From London: OECD Update on BEPS 2.0
Sep 20, 2019 • 23 min
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.
From London: Brexit Update
Sep 13, 2019 • 20 min
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:
Back in Session: Congress’s Next Tax Moves
Sep 6, 2019 • 13 min
Tax Notes Today Federal reporters Jad Chamseddine and Asha Glover outline the tax issues Congress will likely tackle this fall.
Uber’s Solution to Taxing the Digital Economy
Aug 30, 2019 • 21 min
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.
Tax Trends in State Legislatures
Aug 23, 2019 • 9 min
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 next in state tax legislation.
A Conversation with Francine Lipman: Nevada Tax Commissioner, Pro Bono Advocate
Aug 16, 2019 • 22 min
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
Tax Treaties Progress After Long Delay
Aug 9, 2019 • 8 min
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 2, 2019 • 9 min
Tax Notes Today legal reporter Eric Yauch delves into the recent decision by several private equity firms to convert to corporations in wake of the TCJA..
The Digital Services Tax: European Developments and U.S. Backlash
Jul 26, 2019 • 12 min
Ryan Finley and Jad Chamseddine review several European countries’ unilateral approaches to taxing the digital economy and the U.S. reaction.
Behind the Scenes of OIRA and Draft TCJA Regs
Jul 19, 2019 • 20 min
Jonathan Curry and Andrew Velarde discuss the draft regulations Tax Notes obtained from the Office of Information and Regulatory Affairs.
Professional Development in Tax
Jul 12, 2019 • 15 min
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.
U.S. Supreme Court Upholds Auer Deference, With Limitations
Jul 3, 2019 • 25 min
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.
Altera, Again
Jun 28, 2019 • 11 min
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.
Wayfair: One Year Later
Jun 21, 2019 • 12 min
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.
G-20 Meeting: OECD Digital Economy Taxation Update
Jun 14, 2019 • 10 min
The G-20 finance ministers’ reaction to the OECD’s workplan to achieve consensus on taxing the digital economy.
The Economics of Tax Policy
Jun 7, 2019 • 19 min
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.
ABA Meeting: Key Insights Into TCJA Guidance
May 28, 2019 • 12 min
Eric Yauch and Andrew Velarde highlight the major themes that came up at the American Bar Association Section of Taxation meeting in Washington.
GILTI and the State Responses
May 23, 2019 • 27 min
A discussion of the pending final guidance on the global intangible low-taxed income provision and the state responses to GILTI.
Perspectives on the Taxation of the Digital Economy
May 17, 2019 • 41 min
David Stewart talks to Lilian Faulhaber and Will Morris about the the taxation of the digital economy.
Final 199A Rules: What Now?
May 10, 2019 • 14 min
Eric Yauch discusses the final section 199A regulations and the IRS’s FAQ on the application of the new passthrough deduction.
State of the Estates
May 3, 2019 • 21 min
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 • 10 min
Stephanie Cumings discusses the Opportunity Zone program and the highlights of the new proposed regulations.
A Conversation With the Taxpayer Advocate: Exit Interview
Apr 19, 2019 • 43 min
National Taxpayer Advocate Nina Olson discusses her impending retirement, her work as the taxpayer advocate, and her future plans.
A Conversation With the Taxpayer Advocate: Filing Season
Apr 12, 2019 • 35 min
An interview with National Taxpayer Advocate Nina Olson.
Final Transition Tax Regs: An Analysis of Important Changes
Apr 5, 2019 • 13 min
Raymond Wynman discusses the final rules on section 965, specifically the 965(b) basis-shifting election and the specified payment rule.
Tax Conspiracy Theories
Apr 1, 2019 • 23 min
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 • 22 min
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.
The Cryptocurrency Market
Mar 15, 2019 • 23 min
Mike Minihan of BX3 Capital discusses the cryptocurrency market and its regulatory and tax environment.
Tax Filing Season Update
Mar 8, 2019 • 14 min
William Hoffman checks in on the the first round of tax filings under the Tax Cuts and Jobs Act.
Tariffs, Free Trade, and Open Economies
Mar 1, 2019 • 26 min
Kimberly Clausing, the Thormund Miller and Walter Mintz Professor of Economics at Reed College, discusses tariffs, free trade, and globalization.
Business Loss Deduction Complications
Feb 22, 2019 • 21 min
Richard Joslin discusses how the new business loss and interest expense limitations work together and affect other code provisions.
TCJA Tax Rate Increases: What to Expect
Feb 15, 2019 • 7 min
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 8, 2019 • 15 min
A discussion of the final rules on the centralized partnership audit regime.
The Regulatory Power of the Executive Branch
Jan 25, 2019 • 20 min
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.
Tax Policy and the EU’s Unanimity Requirement
Jan 18, 2019 • 26 min
Robert Goulder discusses the proposal to eliminate the EU’s unanimity requirement for tax directives and what that would mean for tax policy.
Revisiting the OIRA Reg Review Process
Jan 11, 2019 • 14 min
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.
The Year Ahead: Tax Legislation and Regulations
Jan 4, 2019 • 22 min
A review of what happened with tax legislation and guidance in 2018 and what’s ahead in 2019.
Year-End Collection, Volume 2: Tax Oddities
Dec 28, 2018 • 16 min
In the second volume, reporters highlight the quirkiest tax stories of the year.
Year-End Collection, Volume 1: Tax Oddities
Dec 21, 2018 • 12 min
Reporters highlight the quirkiest tax stories of the year.
Proposed Interest Regs: Key Details
Dec 14, 2018 • 21 min
A discussion of some of the key elements of the recently proposed regulations on the business interest deduction limitation.
International Taxation Conference 2018: A View From India
Dec 7, 2018 • 12 min
David Stewart talks to Porus Kaka at the International Taxation Conference in Mumbai about various tax issues.
Beyond Wayfair: The Fallout
Nov 30, 2018 • 18 min
The Wayfair decision and the long-term implications for state and foreign taxes.
Amazon Chooses HQ2 Locations
Nov 22, 2018 • 6 min
Lauren Loricchio provides an update on Amazon’s choice of two HQ2 locations: Northern Virginia and the borough of Queens in New York City.
The Midterm Elections: Implications for Tax Policy
Nov 16, 2018 • 30 min
A roundup of the November 6 midterm election results.
Multiple Trust Planning and 199A Regs
Nov 9, 2018 • 12 min
Jonathan Curry discusses the IRS’s rules addressing strategies using trusts to sidestep the section 199A deduction limitations and claim multiple deductions.
Deciphering the New Loss Limitation Rules
Nov 2, 2018 • 6 min
Eric Yauch discusses a provision of the Tax Cuts and Jobs Act that hasn’t received a lot of attention: section 461(l).
Brexit: The Tax Implications
Oct 26, 2018 • 28 min
Jeremy Cape of Squire Patton Boggs discusses the tax issues arising from Brexit.
The Taxability of Peer-to-Peer Car Sharing
Oct 19, 2018 • 14 min
Andrew Breiner talks to practitioners about the various issues raised by state efforts to tax peer-to-peer car rentals.
ABA Meeting: Key Takeaways
Oct 12, 2018 • 10 min
Andrew Velarde highlights the significant insights from the American Bar Association Section of Taxation meeting in Atlanta.
An Overview of the Proposed SALT Regs
Oct 5, 2018 • 8 min
Amy Hamilton discusses the IRS’s proposed regulations addressing workarounds to the cap on state and local tax deductions.
Proposed GILTI Regs: The Details
Sep 27, 2018 • 16 min
An in-depth look into the proposed regs on global intangible low-taxed income.
IFA 2018: The Highlights
Sep 18, 2018 • 25 min
Stephanie Johnston, Robert Goulder, and David Stewart highlight the hot topics at the 72nd Congress of the International Fiscal Association recently held in Seoul.
Navigating the Post-Wayfair World
Sep 14, 2018 • 28 min
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 • 13 min
A discussion of 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 • 15 min
Eric Yauch delves into the details of the proposed regulations on the passthrough deduction under section 199A.
Treasury-OMB Tax Reg Agreement
Aug 10, 2018 • 15 min
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 • 13 min
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 • 10 min
Will the Tax Cuts and Jobs Act finally end the IRS’s poor litigation record in transfer pricing cases?
TCJA: 6 Months Later
Jun 29, 2018 • 8 min
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 • 10 min
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 6, 2018 • 23 min
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…
Insights Into TCJA Guidance
May 25, 2018 • 10 min
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 9, 2018 • 11 min
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 • 15 min
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 • 12 min
Tax Notes Today Editor in Chief Brett Ferguson discusses congressional efforts to reform the IRS.
Drunk Tax History
Apr 1, 2018 • 23 min
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 • 10 min
Zoe Sagalow talks to David Stewart about the effect of the Tax Cuts and Jobs Act on law firms’ tax practices.
Wayfair: The End of Quill?
Mar 9, 2018 • 10 min
A discussion of 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 • 10 min
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 • 23 min
David Stewart, Bill Parks, and Reuven S. Avi-Yonah discuss the taxation of multinationals.
Amazon HQ2 Incentives
Jan 26, 2018 • 7 min
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.
Taxing the Digital Economy
Jan 12, 2018 • 9 min
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 1, 2018 • 17 min
A legislative and regulatory preview of the year ahead now that tax reform has passed.
Final Tax Reform Bill
Dec 18, 2017 • 16 min
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 8, 2017 • 6 min
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 • 9 min
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 • 15 min
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.
House Tax Reform Bill
Nov 8, 2017 • 25 min
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 • 10 min
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 • 8 min
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 • 5 min
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 • 7 min
David Stewart talks to Carrie Elliot, contributing editor at Tax Notes International, about carbon taxes and carbon pricing.
Data Retrieval Tool and Security Issues
Oct 12, 2017 • 8 min
Zoe Sagalow talks to Luca Gattoni-Celli about the data breach involving the IRS’s data retrieval tool.
Kansas Tax Cut Repeal
Oct 12, 2017 • 6 min
The rollback of the Kansas governor’s tax agenda, including ending the exemption for passthroughs.
Coming Soon: Tax Notes Talk
Oct 5, 2017 • 0 min
David Stewart announces the launch of a podcast from Tax Notes called Tax Notes Talk.