Tax Notes Talk – Details, episodes & analysis

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

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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
  
  

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• Ryan Finley: @ryanmfinley
• 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

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

Follow us on X/Twitter:

• 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

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

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

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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.

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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

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

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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.

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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

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

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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.

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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

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

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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.

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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

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
  
  

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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.

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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

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
  
  

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This episode is sponsored by SafeSend. For more information, visit safesend.com.

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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

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
  
  

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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.

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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