Tax Notes managing legal reporter Caitlin Mullaney explores the Supreme Court’s oral arguments in V.O.S. Selections and Learning Resources and predicts whether the Court will strike down President Trump’s tariffs. For related tax news, read the following in Tax Notes: Michigan Agencies Forecast Tariff Impacts on Prices, JobsSupreme Court Justices Question Trump's IEEPA TariffsTrump-Xi Summit Yields Lower Tariffs All Around ** This episode is sponsored by Avalara. For more information, ...
Carolyn Schenck, former IRS national fraud counsel, shares insights from decades at the agency, including her pioneering role and her recent move to private practice. For related tax news, read the following in Tax Notes: Fresh Look at Exempt Orgs Could Be Good, Former CI Employee SaysMove to Direct IRS CI at Left-Leaning Groups Is Questioned‘Tax Enforcement Is Not Dead,’ Departing IRS Fraud Counsel Says ** This episode is sponsored by Avalara. For more information, visit avalara.com. ...
Elisângela Rita, a former member of the U.N. Committee of Experts on International Cooperation in Tax Matters, discusses her career in international tax and the evolution of U.N. global tax convention discussions. For more episodes from Lisbon, listen to: From Lisbon: Portuguese Tax Administration in the Digital AgeFrom Lisbon: Highlights From the 2025 IFA CongressFor related tax news, read the following in Tax Notes: U.N. Trudges Forward on Framework ConventionU.N. Tax Committee to Tac...
Portuguese Tax and Customs Authority General Director Helena Alves Borges discusses the agency’s modernization efforts and preparation for pillar 2. For more episodes from Lisbon, listen to "From Lisbon: Highlights From the 2025 IFA Congress." For more tax news, read the following in Tax Notes: More Countries Still Considering Amount B AdoptionOECD Building Out Work on AI Usage in Tax AdministrationEU Wants Its U.S. Subsidiaries to Be Subject to Top-Up Tax Follow us on X: Stephanie Soon...
Tax Notes contributing editor Robert Goulder discusses the upcoming oral arguments before the Supreme Court on the validity of the Trump administration's recent reciprocal tariffs and speculates on the Court's reaction. For more tax news and analysis, read the following in Tax Notes: Nonprofits Urge SCOTUS to Side With Trump Admin in Tariff DisputePresident Can Impose Tariffs Under IEEPA, Admin Tells SCOTUSANALYSIS: V.O.S. Selections, Part 2: Will SCOTUS Rescue Trump's Tariffs?ANALYSIS:&...
Tax Notes reporter Sarah Paez breaks down the biggest international tax developments from the annual Congress of the International Fiscal Association in Lisbon, Portugal. For more coverage, read the following in Tax Notes: OECD Plans 2026 Draft on Transfer Pricing Guidelines RevisionsEU Wants Its U.S. Subsidiaries to Be Subject to Top-Up TaxESG Ratings Don’t Inform Tax Risk, HMRC Official SaysPillar 2 Permanent Safe Harbor Talks Focused on Integrity Issues Follow us on X: Sarah Paez: @PaezWri...
April Harding, former IRS director of user experience services, discusses her proposed agency modernization plan and the future of IRS digital products. For more coverage, read the following in Tax Notes: Shutdown Uncertainty Adds to Difficult Year for IRS EmployeesDirect File Derailed by Dissension, Not Performance, Werfel SaysWhat's Next for the IRS? Another Overhaul? Follow us on X: David Stewart: @TaxStewTax Notes: @TaxNotes ** This episode is sponsored by Avalara. For more informa...
Karen Kelly, former acting assistant attorney general of the Justice Department Tax Division, discusses the upcoming elimination of the division and how it could affect civil and criminal tax enforcement. For more coverage, read the following in Tax Notes: House Bill Would Formalize Abolition of DOJ Tax DivisionTax Community Pushes to Keep DOJ Tax Division IntactIdea to Disperse DOJ Tax Lawyers Draws Mixed Initial Reaction Follow us on X: David Stewart: @TaxStewTax Notes: @TaxNotes ** ...
Professors David Gamage and Darien Shanske discuss their recent paper, “Money Moves: Taxing the Wealthy at the State Level,” which lays out their argument for a state-level wealth tax. For more, read Gamage and Shanske's article, coauthored by Professor Brian Galle. For more coverage, read the following in Tax Notes: U.K. Labour Deputy Leader Hopeful Campaigns for Wealth TaxesReport on 16,500 Millionaires Quitting U.K. 'May Be Fabricated'Tax Justice Network Report Urges Wealth Tax for Clima...
Tax Notes contributing editors Robert Goulder and Joseph Thorndike discuss the recent Nvidia deal to export chips to China, and they question its constitutionality and implications. For more coverage, read the following in Tax Notes: ANALYSIS: The Nvidia Affair: So Now We're Taxing Exports?ANALYSIS: Trump’s Nvidia Deal Is Almost Certainly Unconstitutional — Not That It MattersWhite House Eyes Replicating Nvidia Deal for Other IndustriesNvidia Deal Sparks Dismay From Tax Observers Follo...
Former IRS Chief Privacy Officer Kathleen Walters discusses the agency’s data sharing agreement with the Department of Homeland Security, her decision to step down, and life as a working mom. For more coverage, read the following in Tax Notes: Treasury Looks to Undo Some IRS ResignationsIRS Posts Thousands of Jobs Amid Workforce ReductionsIRS Has Answered Immigration Agency's Request for Tax Data Follow us on X: Paige Jones: @PaigeLeeJonesDavid Stewart: @TaxStewTax Notes: @TaxNotes **...
Tax Notes contributing editor Robert Goulder discusses how Pope Leo XIV’s American citizenship creates a unique tax issue and how the United States may try to avoid taxing the pope. For more coverage, read the following in Tax Notes: Expats Eye Pope's Tax Woes as Opportunity to Ditch Worldwide TaxAnalysis: The American Pope and Citizenship-Based Taxation Follow us on X: Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes ** Credits Host: David D. Stewart Executiv...
Tax Notes contributing editor Ryan Finley discusses the current transfer pricing landscape, including where things stand in the Facebook and Coca-Cola cases. For more coverage, read the following from Finley in Tax Notes: Analysis: The CUT Method: It's Not What It Used to BeAnalysis: The CUT Method: Same as It Ever Was?Analysis: On Periodic Adjustments, Facebook Opinion Suggests A Middle RoadAnalysis: For the IRS, Facebook Is a Reminder to Stick to the ScriptAnalysis...
Ellen Aprill of UCLA discusses the legal battle between Harvard and the Trump administration over the university's tax-exempt status and the recourses that an exempt organization may have if its status is revoked. For more, read Aprill's article, "Revoking Tax Exemption for Pursuit of DEI and Other Alleged Forms of Discrimination." For more coverage, read the following in Tax Notes: Flood of New Briefs Support Ending Johnson Amendment RestrictionsSenate Dems Seek Probe of Trump's Challenge to...
Steve Kralik of Armanino discusses the One Big Beautiful Bill Act’s implications for state tax, including the new version of the SALT cap and how states may conform to the changes. For more coverage, read the following in Tax Notes: Colorado Faces $1.2 Billion Revenue Loss From OBBBA ProvisionsCalifornia Advances Conformity Update Bill Without OBBBA ProvisionsTrump Tax Bill Brings State Funding Dilemmas, Conformity Choices Follow us on X: David Stewart: @TaxStewTax Notes: @TaxNotes ** ...
Alan Cole of the Tax Foundation discusses the international tax provisions in the One Big Beautiful Bill Act and what may be next for negotiations on a global tax framework. For more on international tax and the OBBBA, check out our previous episode, "International Tax in the Reconciliation Bill: House Versus Senate." For more coverage, read the following in Tax Notes: Tax Pros Hope for Regs to Resolve One-Month Deferral QuandaryWhat's in a Word? Tax Pros Puzzle Over FTC AllocationsAna...
House Ways and Means Committee member Adrian Smith, R-Neb., discusses the One Big Beautiful Bill Act’s accomplishments and what could be next for Congress on tax. Check out our interview with Rep. Horsford, "House Taxwriter Talks Democratic Priorities, Responds to OBBBA." For more coverage, read the following in Tax Notes: Lawyers Predict Reconciliation Bill Tax ControversiesHouse Appropriators Would Cut IRS Beyond White House's 20 Percent New GOP Tax Law Will Add $3.4 Trillion to ...
House Ways and Means Committee member Steven Horsford, D-Nev., discusses the New Democrat Coalition’s tax priorities and the framework the coalition developed as an alternative to the One Big Beautiful Bill Act. Check out our break down of the passed legislation, "The One Big Beautiful Bill Act: What Made the Final Cut?" For more coverage, read the following in Tax Notes: One Big Beautiful Bill Redux Could Be '2 Big 2 Beautiful'Trump's Order Creates Uncertainty for Clean Energy Tax Cred...
Tax Notes Capitol Hill reporters Cady Stanton and Katie Lobosco explore the final version of the One Big Beautiful Bill Act that President Trump signed into law on July 4. For more coverage, read the following in Tax Notes: Revenge Tax Ghost Looms Over G7’s Pillar 2 DealTrump Tax Bill Brings State Funding Dilemmas, Conformity ChoicesOBBBA Is the Biggest Tax Bill Ever. Why Doesn’t It Feel Like It?Trump Got His Tax Bill. Now the Task Will Be Implementing It.Trump Signs Bill to Make Most ...
Ryan Minnick of the Federation of Tax Administrators discusses how state tax agencies are approaching artificial intelligence and shares insights from the FTA’s upcoming briefing paper on generative AI and its 2024 tax agency survey. For more coverage, read the following in Tax Notes: California Tax Agency Ramping Up for Generative AIState Tax Administrators Are Studying the Use of Generative AI Follow us on X: Emily Hollingsworth: @EmilyHoll9David Stewart: @TaxStewTax Notes: @Ta...