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

Follow us on X:

• Nana Ama Sarfo: @nanaama_sarfo
• 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

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:

• Irish Finance Minister Defends Tax System After Apple Decision
• CJEU Reinstates €13 Billion State Aid Decision Against Apple
  
  

Follow us on X:

• Ryan Finley: @ryanmfinley
• 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

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 related episodes:

• Less Is Moore: The Supreme Court's Ruling in Moore v. United States
• Pending Supreme Court Cases and the Challenges for Tax Policy
• What the End of Chevon Deference May Mean For Tax

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

• YA Global Pushes Tax Court to Revisit Withholding Decision
• Analysis: Chevron Is Dead. Long Live Skidmore and the APA?
• Post-Chevron Senate Group Deluging 101 Agencies With Letters
• Loper Bright Puts Direct File on Shakier Ground, Crapo Says
• House GOP Chairs Flood Agencies With Loper Bright Questions
• Tribune: Loper Bright Merits Review of Partnership Antiabuse Reg
• Supreme Court’s Overturning of Chevron Could Cause Tax Shake-Up

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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

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:

• TIGTA Tees Up Hot-Button Issues for Review in 2023
• Leaderless IRS Threatens Credibility Crisis in Key Months Ahead
• Republicans Voice Concerns to GAO on IRS Funding Oversight
• Former Officials: Success of IRS Funding Boost Is at ‘Serious Risk’
• Ex-IRS Official Predicts Rapid Benefits From IT Upgrades
• Senate GOP Frets Over ‘Largely Unbridled’ IRS Funding

Follow us on Twitter:

• Jonathan Curry: @jtcurry005
• 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

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:

• Company Looks to Reverse Tax Court Software Fee Deduction Ruling
• Medtronic II’s Unspecified Method Raises Specific Questions
• Tax Court Should Never Have Heard Whistleblower Case, IRS Says
• Tax Court’s Sealed Case Iceberg Will Soon Be Fully Thawed

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.

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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

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.

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• 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

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:

• Cutting Taxes Is ‘the Right Thing to Do,’ Truss Says
• Kwarteng Forced Into ‘Screeching U-Turn’ on Income Tax Rates
• Kwarteng to Bring Forward Medium-Term Fiscal Plan
• Kwarteng Criticized Over Delayed Publication of OBR Forecast
• U.K. Treasury Stands Firm Amid Criticism of Tax Measures

 
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

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:

• U.S. Tax Provisions Driving the Fight Against Climate Change
• $80 Billion in New Funding: What’s Next for the IRS?
• Analyzing the Corporate Alternative Minimum Tax

For additional coverage, read these articles in Tax Notes:

• IRS Officials Turn Attention and Increased Resources to IRA 
• Lawmakers Indefinite on SPAC Buyback Tax Relief
• New Trouble Ahead for SPACs: The Stock Buyback Tax
• Buyback Tax May Alter Equity Compensation and Retirement Plans

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

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

Listen to related episodes:

• Transfer Pricing Litigation Update
• Coca-Cola Transfer Pricing Challenge Fizzles

For additional coverage, read these articles in Tax Notes:

• Analysis: Medtronic and the Role of Unspecified Transfer Pricing Methods
• Medtronic Might Trigger Up to $2 Billion Tax Liability
• Sixth Circuit Sides With Eaton in APA Cancellation Appeal
• Medtronic II’s Unspecified Method Raises Specific Questions

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.

Follow us on Twitter:

• Ryan Finley: @ryanmfinley
• 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

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:

• $80 Billion in New Funding: What’s Next for the IRS?
• Analyzing the Corporate Alternative Minimum Tax

For additional coverage, read these articles in Tax Notes:

• U.S. Is Lagging on Social Cost of Carbon, Study Says
• Lawmakers Seek Assistance for Clean Energy and EV Tax Credits
• Yellen to Promote New Tax Measures With Speaking Tour

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

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:

• Backlog Thwarted IRS’s ‘Well-Planned’ IT Modernization Strategy
• IRS Urged to Budget for Transparency
• Yellen to Promote New Tax Measures With Speaking Tour
• Tax Professionals See Little to Fear in IRS Hiring Blitz
• CBO: IRS Funding Won’t Generate Much From Taxpayers Under $400K

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

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

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:

• State Tax Authority and Native Americans: Complex and Convoluted
• Wealth, Inequality, and Taxes in the U.S.
• Feminism and the Tax Code
• Taxes and the LGBTQ Community
• Addressing Racial Inequity in State and Local Tax Policy
• The Tax Code and Economic Justice in America
• How Racial Diversity Shaped U.S. International Tax Policy

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.

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

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:

• Hawaii Enacts Fixes for SALT Cap Workaround
• California Senate OKs Change to SALT Cap Workaround Rules
• Ways and Means Launches Tax Teams Ahead of 2025 TCJA Expirations
• It’s Policy vs. Politics in 2025’s Super Bowl of Tax

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

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:

• Inflation Reduction Act Raises Pillar 2 Hopes and Concerns
• Hard Part Begins for IRS and Treasury as Biden Signs Reconciliation Bill
• Critics Recall BURP in Debate Over Corporate Minimum Tax

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 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

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:

• House Democrats Tee Up Tax Bill Debate and Nix GOP Amendments
• Critics Recall BURP in Debate Over Corporate Minimum Tax 
• Democrats Play Whack-a-Mole as GOP Rages Against IRS Funding 
• Partnership Rules Likely at Root of Corporate Minimum Tax Fight
• Biden and Democrats Relish Passage of Reconciliation Bill

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 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

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:

• Sinema Wants Carried Interest Out of Reconciliation, Reports Say
• Clawbacks Will Prevent Companies From Exporting CHIPS Benefits
• Ex-Treasury Secretaries Support Inflation Reduction Act
• Democrats Hit Back at Criticism of Inflation Reduction Act
• Reconciliation Tax Reform Limited by Delicate Negotiations
• Computer Chip Bill Passes House, Heads for Biden Signature
• Key Senators Reach Deal on Corporate Tax, Carried Interest

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

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:

• Grassley Follows Up With Second Inflation-Indexing Package
• North Carolina Republicans' Budget Preserves Income Tax Cuts
• California Budget Deal Includes Billions in Inflation Relief

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

Follow us on Twitter:

• 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

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:

• The End Is Nigh: An Update on the OECD Tax Reform Plan
• The Beginning of the End? An Update on the OECD Tax Reform Plan
• New Year, New Tax Rules? An OECD Tax Reform Project Update

For additional coverage, read these articles in Tax Notes:

• U.K. Moves to Implement OECD-Brokered Global Minimum Tax Rules
• G-20 Ministers Push Ahead on Global Tax Reform Amid U.S. Hurdles
• White House Downplays Global Tax Deal Concerns
• India Calls for Syncing Pillar 2 Treaty Rule and Amount B Rules
• OECD Fills in More Blanks on Amount A Draft Model Tax Rules
• Treasury to Nix Tax Treaty With Hungary for EU Minimum Tax Veto
• Support Rises for Circumventing Hungary on Pillar 2
• Hungarian Lawmakers Nix EU Pillar 2 Minimum Tax Directive

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

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:

• House and Senate Taxwriters to Quiz Rettig in Private Meetings
• Rettig Requests TIGTA Investigation of Comey, McCabe Audits
• Former IRS Officials Skeptical of Foul Play in Comey, McCabe Audits

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

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:

• IRS Releases New Environmental Taxes Form as Superfund Kicks In
• IRS Issues Rules on Requesting Superfund Substance List Changes
• IRS Releases Rates for Superfund Chemical Excise Tax
• IRS Issues Lengthy List of Substances to Face Superfund Tax

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

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

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:

• The Advance Child Tax Credit: Changes Coming?
• The Advance Child Tax Credit: What Lies Ahead

For additional coverage, read these articles in Tax Notes:

• Analysis: Resolving the Child Tax Credit Conundrum
• Boosted Child Credit Helped More Parents Feel Financially Secure
• GAO Suggests Tax Credits Contribute to Racial and Gender Disparities
• Inflation, Child Tax Credit Rollback Endanger Business Tax Breaks

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

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:

• The NCAA vs. Taxation: How Colleges Are Caught in the Middle
• Taxing College Athletes After NCAA v. Alston

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

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:

• Canada's Budget Watchdog Reveals Gag on Carbon Tax Data
• Carbon Pricing Systems Collected Highest Revenues in 2023
• Political Messaging Doesn't Aid Carbon Tax Acceptance, Study Says
• Carbon Prices Work but the Literature Has Gaps, Study Says
• France Joins Canada's Emissions Pact Amid Carbon Tax Backlash

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

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:

• Yellen Nixes Foreign Tax Credit Reg Delay, Defends OECD Talks
• Treasury Offers More Details on FTC Royalty Withholding Carveout
• Valuation Allowances Soften FTC Regs' Blow for Some Taxpayers
• FTC Analysis Worries Persist in Regs, USCIB Warns U.S. Treasury
• Tax Treaties May Offer Relief From More Troublesome FTC Regs
• FTC Regs’ Attribution Requirement Raises Administrability Issues

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

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:

• DSTs ‘Back on Table’ if U.S. Doesn’t Adopt Pillar 1, MEPs Say
• EU Stays Focused on Pillar 2 Despite Pillar 1 Delays
• Pressure Mounts for EU Ministers on Pillar 2 Agreement
• EU Lawmakers Back Climate Plans but Challenges Remain

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

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:

• Federal Judge Dismisses Taxpayers' Suit Over Disney District Bill
• Florida Taxpayers Sue Over Disney Tax District Dissolution
• Florida Governor Signs Bill to End Disney's Special Tax District
• Florida Bill to Eliminate Disney’s Special Tax District Goes to Governor
• Florida Governor Seeks to End Disney’s Special Tax District

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

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:

• TurboTax Settlement May Open the Door to Huge Tax Break
• Intuit, States Enter Settlement Over ‘Free File’ Scandal
• GAO: Taxpayer Use of Free File Waned After Intuit’s Exit
• Intuit’s Ad Campaign for ‘Free’ Tax Software Draws FTC Ire
• Intuit to Exit Free File Alliance
• Intuit Fails to Secure Injunction in Tax Prep 'Bait-and-Switch' Fight
• Intuit Free File Arbitration Strategy Backfires
• New York Governor Calls for Investigation of Tax Return Preparers

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

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:

• EU Commission Proposes Thorough Examinations of Golden Visas
• EU Commission Steps Up Legal Fight Over Maltese Golden Passports
• EU Commission Wants to Revoke Golden Passports of Putin Allies
• EU Considers Strengthening Security Checks of Golden Visa Holders
• Italy and NGOs Call for Open Wealth Registry to Target Russians
• Analysis: Tax Incentives Among the Lures Targeting Digital Nomads
• Vanuatu’s Golden Passport Regime Endangers Agreement With EU
• EU Greenlights Malta's Plans for Tackling Tax Avoidance

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

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:

• Bill Seeks to Shield Teleworkers From St. Louis's Earnings Tax
• Analysis: The Pandemic’s Tax Fallout Continues
• Remote Work Complicates Employer Tax Compliance, Pressures States to Revise Rules
• New York Remote Work Rules Clash With COVID-19 Realities, Experts Say

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

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:

• Bipartisan Energy Bill May Focus on Carbon Capture Credits
• Analysis: Low-Carbon Hydrogen Credits Break Through
• Green Tax Credits Spotlighted in State of the Union

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

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:

• Ukraine Issues Guidance on Corporate Tax Benefits
• Argentina Proposes Tax on Profits of Firms Benefiting From War
• ICRICT Calls on G-20 to Establish Global Asset Registry
• NGOs Highlight Effectiveness of Taxing Russian Energy
• Bipartisan Bill Targets Foreign Tax Credits in Russia
• Ukraine Considering Tax Increases for MNEs With Ties to Russia
• OECD Expects More Information Requests as War in Ukraine Rages

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 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:

• Rettig Warns Against New Info Reporting Rules Without Funding
• New Tax Credits Blamed for Huge Number of 2021 Filing Errors
• New Hiring Authority Paying Off for IRS, Rettig Says
• Taxpayer Advocate Urges Rapid IRS Uptake of Paper-Scanning Tech
• IRS Modernization Has Means but Not Funding, Rettig Says
• Rettig Makes a Big Backlog Pledge, Defends Audit Priorities

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

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:

• Tax Pros Eye Biden’s Estate Tax Plans, Shrug Off Billionaire’s Tax 
• White House Seeks Double-Digit Increase in IRS Funding
• Plans for Taxing the Wealthy and Corporations Grow Larger
• Treasury Green Book Reveals Major Changes in Tax Goals

 
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

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:

• A Recap of SCOTUS Oral Arguments in Moore v. United States
• Moore Money, More Tax Problems? Analyzing Moore v. United States

For additional coverage, read these articles in Tax Notes:

• Moores' Counsel Says Case Signals Court Is Not Open to Novel Taxes
• Supreme Court Says Transition Tax Is Constitutional in Narrow Ruling
• Analysis: What's at Stake With Moore v. United States: Transcript

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 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

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: 

•  OECD's BEPS Inclusive Framework Appoints New Co-Chair
• OECD Tax Standard-Setting Body Appoints New Chair

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

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: 

• No Full Court Rehearing for Whirlpool, Sixth Circuit Says
• Whirlpool Agitated Over Attempt to Brand It a Tax Cheat
• Parts Manufacturer Sees Daylight Between Itself and Whirlpool
• DOJ Urges Circuit to Reject Whirlpool’s Call for Rehearing
• Groups Line Up to Warn Circuit About Whirlpool Fallout
• Whirlpool Wants Circuit to Give Branch Income Case Another Spin
• Whirlpool’s Circuit Court Loss Could Cost It $95 Million

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

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: 

• Taxwriter Questions More Universities About Coaches' Salaries
• Taxwriter Questions Big Salaries of Two College Coaches

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

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:

• Breaking Down the American Rescue Plan Act
• Countering the Coming Coronavirus Recession

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

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:

• Wealth, Inequality, and Taxes in the U.S.
• Feminism and the Tax Code
• Taxes and the LGBTQ Community
• Addressing Racial Inequity in State and Local Tax Policy
• The Tax Code and Economic Justice in America
• How Racial Diversity Shaped U.S. International Tax Policy

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 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: 

• A Decade of Change: OECD Tax Chief Looks Back at 10 Years on the Job
• OECD Working to Cut Revenue Sourcing Complexity, Tax Chief Says
• Uncoordinated Climate Policies Risk Carbon Leakage, OECD Warns
• Countries Must Unite on Carbon Pricing, OECD Tax Chief Says
• Conversations: Pascal Saint-Amans

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

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

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: 

• Build Back Better Talks Reset, Without a Deadline This Time
• Manchin Calls Build Back Better ‘Dead’; Schumer Vows to Advance
• House and Senate Reconciliation Bills Differ on 24 Tax Provisions
• Hope Springs Eternal for Some of Biden’s Tax Priorities
• OECD Global Tax Deal a Testament to Multilateralism, Yellen Says
• Biden Backs Breaking Up Build Back Better Act

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

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: 

• More Cryptocurrency Reporting Changes May Be on the Horizon
• OECD Ponders Tax Implications of Non-Fungible Tokens
• NFT Markets Create More Tax Concerns Than Just Gains
• State Taxes and the Digital Economy: NFTs and the MTC Project

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

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:

• Tories, Labour, Lib Dems Make Tax Pitches to SMEs
• U.K. Labour Vows to Improve EU Trade Terms, No Council Tax Reform
• Tories Say Labour Will Hike U.K. Capital Gains Tax Post-Election
• U.K. Labour Party's Tax Plans Could Raise Over £8 Billion
• U.K. Conservatives Plan Further Cuts to Employee Taxes

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

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: 

• Ineligible Taxpayers May Be Able to Keep Child Tax Credits
• Lawmakers Report Surge in Requests for Help With Unresponsive IRS
• Congress May Consider Pausing Automated IRS Notices
• Taxpayer Advocate Report Prompts Concern, Emergency Funds Request
• Treasury and IRS Prepare for the Worst as Filing Season Looms

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

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

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:

• Wealth, Inequality, and Taxes in the U.S.
• Talking With the National Taxpayer Advocate: A Look Ahead
• The End Is Nigh: An Update on the OECD Tax Reform Plan
• Talking With Paul Tang: Tax Fairness in the EU
• How Tax Policy Can Help Low-Income Americans’ Pandemic Plight
• Talking With the Tax Court Chief Judge: A Year of Change
• 50 Years Later: The Fight for Tax Transparency
• The BEPS Project: 5 Years Later
• A Very Special Episode
• From Henry VIII to James Bond: Weird Tax Facts Throughout History
• The CARES Act: What's New and What's Next

 
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