Tax Notes Talk

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

The Corporate Alternative Minimum Tax: Parsing Recent Guidance

Send us a textMonisha Santamaria and Nick Tricarichi of KPMG discuss the scope of the latest guidance on the corporate alternative minimum tax and its impact on tax and accounting professionals.Listen to our previous episode on CAMT: Navigating New Guidance on the Corporate Alternative Minimum TaxFor more coverage, read the following in Tax Notes:Exempt Orgs Get Temporary Break From Filing Corporate AMT FormCorrections Coming for Corporate AMT Proposed RegsTreasury Downplays FTC Timing Concer...

10-25
30:17

The 2024 Election and Tax Policy

Send us a textTax Notes White House reporter Alexander Rifaat discusses the tax policies proposed by Vice President Kamala Harris and former President Trump. For more coverage, read the following in Tax Notes:Trump Proposes Tax Write-Off for Generator PurchasesTrump Proffers Tax Incentives for Car Owners, ManufacturersTrump’s Plan Would Swell Deficit More Than Harris’s, Study SaysNo Indication Vance Will Release Tax ReturnsHarris Proposes New Manufacturing Tax CreditUnrealized Capital Gains P...

10-18
15:26

The Constitutionality of Penalties on Undeclared Assets

Send us a textTax Notes contributing editor Robert Goulder discusses the history of foreign bank account reporting penalties and how two recent court cases could affect the FBAR regime. For more coverage, read the following in Tax Notes:Jury Finds Professor’s FBAR Failures WillfulFBAR Penalty Circuit Split Has Potential for Supreme Court ReviewSchwarzbaum FBAR Penalty Dispute Results in Circuit SplitCourt Tells DOJ No Do-Over in Venture Capitalist FBAR CaseNinth Circuit Approves Pre...

10-11
20:26

America the Tax Haven? Exploring the U.S. Trade Deficit

Send us a textProfessors Kenneth Austin and Hillel Nadler discuss the policies that they believe make the United States a tax haven, and the resulting effects on the economy.For more, read Nadler and Austin's article in Tax Notes, "America the Tax Haven and Its Trade Deficits."Listen to more Tax Notes Talk episodes about tax havens:Bad Credit: A Look at Switzerland’s Bank SecrecyLet’s Talk Tax Havens: The EU Blacklist and the Pandora PapersFor more coverage, read the following in Tax Notes:EU...

10-04
31:46

Methane Leads the Way for Greenhouse Gas Taxes

Send us a textTax 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 MethaneFollow us on X:Nana Ama Sarfo: @nanaama_sarfoDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. Stewa...

09-27
17:48

Getting to the Core of the Apple State Aid Decision

Send us a textTax 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 DecisionCJEU Reinstates €13 Billion State Aid Decision Against AppleFollow us on X:Ryan Finley: @ryanmfinleyDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: Dav...

09-20
20:06

BIAC Tax Chair Reflects on International Business Tax Landscape

Send us a textAlan McLean, chair of the tax committee at Business at OECD, discusses the developments in the international business tax world during his tenure and the committee’s priorities. Listen to our episode with Will Morris, former chair of the tax committee, here: The Tax Diplomat: Reflections From Former BIAC Tax ChairFor more coverage, read the following in Tax Notes:OECD Targets Country Benefits That May Weaken Pillar 2 RulesBusinesses Call for Central Platform for Global Minimum T...

09-13
32:59

The Future of Tax Regulations After Loper Bright

Send us a textDo you have questions about tax policy in the 2024 election? Submit your questions here.Steve Rosenthal of the Urban-Brookings Tax Policy Center and Don Susswein of RSM discuss how Congress should handle agency delegation following the Loper Bright decision. For more from Rosenthal and Susswein, read the following:Congress Can Maintain IRS Rulemaking AuthorityWhat About Vague ‘Delegated’ Tax Regulations?For additional coverage, read the following articles in Tax Notes:...

09-06
40:26

Checking In With Congress: Fall 2024 Preview

Send us a textDo you have questions about tax policy in the 2024 election? Submit your questions here.Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword assess the tax policy items on Congress’s slate this fall, from IRS funding to TCJA extenders, and the potential implications of the upcoming elections.For additional coverage, read these articles in Tax Notes:Tax Extenders Menu Heavy With Energy, Business Tax BreaksTax Package Could Be Useful Lame-Duck Launching PointLengthy Tax Ex...

08-30
18:32

The Inadvertent Price of a Gender-Neutral Tax Code

Send us a textJaviera Moraga Valverde, a Chilean lawyer and U.S. law firm associate, discusses her research on how tax systems can harm women via gender-neutral tax policies and shares potential solutions.For more, read Moraga Valverde's article in Tax Notes, "Tax Policy: Is Gender Neutrality Enough?"Listen to more Tax Notes Talk episodes from our critical tax theory series:Gender Equality, Tax, and the PandemicRace-Based Poll Taxes and 20th-Century DiscriminationExamining Treasury’s Review o...

08-23
23:55

Taxing Immigrant Families: The Personal Exemption After the TCJA

Send us a textSarah Lora of Lewis & Clark Law School discusses the personal exemption after the Tax Cuts and Jobs Act and the implications for immigrant families with nonresident dependents. For more, read Lora's paper, "Righting Tax Wrongs for Immigrants."Follow us on X:Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton R...

08-16
20:37

The Tax Challenges of the Navajo Nation, Part 2

Send us a textLeslie McLean, director of the low-income taxpayer clinic at DNA-People’s Legal Services, discusses the barriers Navajo Nation members face when filing their taxes and attempting to claim credits. Listen to the first episode in this series, "The Tax Challenges of the Navajo Nation, Part 1."Read Investigations Editor Lauren Loricchio's series:Legislation, Outreach Could Help Tribal Taxpayers Access Tax CreditsScarce Resources Leave Navajo Nation With Few Tax OptionsFor additional...

08-09
30:25

The Tax Challenges of the Navajo Nation, Part 1

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

08-02
27:52

How Tax Incentives Drive the Film Industry

Send us a textGeorge Ford with the Phoenix Center for Advanced Legal and Public Policy Studies discusses film tax incentives and their effectiveness in attracting business to states.Read Ford's article, "Asking the Right Questions About Film Tax Incentives." For additional coverage, read the following articles in Tax Notes:Maryland Tax Credit Encouraged Apple Production to Film In-StateMichigan House Committee Approves Film Tax Credit LegislationAccountants and Aliens: California Bags 15 Film...

07-26
24:10

No More Chevron Deference: Analyzing Loper Bright and Corner Post

Send us a textTax 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 StatesPending Supreme Court Cases and the Challenges for Tax PolicyWhat the End of Chevon Deference May Mean For TaxFor additional coverage, read the ...

07-19
14:34

The SALT Cap After 2025

Send us a textTed 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 WorkaroundCalifornia Senate OKs Change to SALT Cap Workaround R...

07-12
18:31

Is Carbon Pricing the Best Way to Mitigate Climate Change?

Send us a textTax 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 DataCarbon Pricing Systems Collected...

07-03
12:59

Less Is Moore: The Supreme Court's Ruling in Moore v. United States

Send us a textTax 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 StatesMoore Money, More Tax Problems? Analyzing Moore v. United StatesFor additional coverage, read these articles in Tax Notes:Moores' Cou...

06-28
13:34

Election Showdown: U.K. Parties Outline Tax Plans

Send us a textTax 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 SMEsU.K. Labour Vows to Improve EU Trade Terms, No Council Tax ReformTories Say Labour Will Hike U.K. Capital Gains Tax Post-ElectionU.K. Labour Party's Tax Plans Could Raise Over £8 BillionU.K. Conservatives Plan Further Cuts to Employee T...

06-21
17:14

Taxpayer Rights in the Digital Age

Send us a textNina Olson of the Center for Taxpayer Rights and the Tax Analysts board of directors discusses the challenges in preserving taxpayer rights in light of increasing digitalization by the IRS and tax preparation companies. For more coverage, read these articles in Tax Notes:IRS Seeks to Procure Artificial Intelligence ToolsIRS Modernization Effort Seen as Lacking TransparencyIRS to Make Direct File Permanent, Expand It NationwideIRS Nears Decision on Fate of Direct File...

06-14
31:23

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