Tax Notes Talk

Tax Notes reporters discuss updates on the biggest tax issues of the year, including the expiring Affordable Care Act credit and the Trump administration's recent tariff and trade announcements.For related tax news, read the following in Tax Notes:Senate Set to Reject Dueling Bills, Leaving ACA Credit in LimboNew Guidance Provided on Expanded HSA EligibilityTrump Threatens Mexico With Tariffs Over Texas Water SpatHouse GOP Pushes Trump to Revive Tariffs on France Over DST**This episode is sponsored by Avalara. For more information, visit avalara.com.This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

Trudy Muscat of Deloitte Malta discusses Malta's changing international tax landscape, including its adoption of the two-pillar system and recently implemented transfer pricing rules. For more episodes from Lisbon, listen to:From Lisbon: The Search for Consensus on International TaxFrom Lisbon: The Future of International Tax CooperationFrom Lisbon: Portuguese Tax Administration in the Digital AgeFrom Lisbon: Highlights From the 2025 IFA CongressFor related tax news, read the following in Tax Notes:Bulgarian Parliament Approves Tax Treaty With MaltaEU’s Tax Priorities Shift as Reform Stalls, Researchers SayMNE Profit Shifting Still Persistent, OECD Report Says***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org. This episode is sponsored by Avalara. For more information, visit avalara.com. This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact.

Juan Manuel Vázquez of Loyens & Loeff discusses the evolving international tax agenda, including ongoing pillar 2 negotiations and taxing the digital economy.For more episodes from Lisbon, listen to:From Lisbon: The Future of International Tax CooperationFrom Lisbon: Portuguese Tax Administration in the Digital AgeFrom Lisbon: Highlights From the 2025 IFA CongressFor related tax news, read the following in Tax Notes:G20 Leaders Affirm Goal for OECD Global Minimum Tax AccordIf Pillar 2 Directive Reopens, EU Won’t Close It, Official SaysOECD Talks on U.S. Pillar 2 Exemption Focused on SimplificationItaly Defends DST and Urges OECD to Restart Digital Talks***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org. This episode is sponsored by Avalara. For more information, visit avalara.com.

Tax Notes reporters Cady Stanton and Benjamin Valdez discuss the tax credit debate that led to the government shutdown and the potential effects on the IRS and the 2026 filing season. For related tax news, read the following in Tax Notes:Democrats Say It's Too Late for Any ACA Credit AlternativeShutdown May Hinder Filing Season Timeline, Former IRS Chiefs SayRepublican Leaders Harden Stance Against ACA Tax Credit**This episode is sponsored by Avalara. For more information, visit avalara.com.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

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, visit avalara.com.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org. This episode is sponsored by Avalara. For more information, visit avalara.com.

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.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org. 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 Tackle Transfer Pricing, AI, Tax NexusEU Commission's U.N. Tax Mandate Faces Countries' PushbackFollow us on X:Sarah Paez: @PaezWritesDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by Avalara. For more information, visit avalara.com.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org. This episode is sponsored by Avalara. For more information, visit avalara.com.

Helena Alves Borges, the General Director of the Portuguese Tax and Customs Authority, reveals insights on modernizing tax administration. She discusses the agency's digital transformation and the importance of skilled recruitment. The conversation covers international cooperation and adapting to Pillar 2 complexities, stressing consensus at EU and OECD levels. Helena highlights the use of AI for efficiency while ensuring data security, and reflects on her role in promoting gender diversity in leadership. A forward-looking vision emphasizes a shift to data-driven processes in tax administration.

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: V.O.S. Selections, Part 1: Are Trump's Tariffs 'Too Big to Fail'?Supreme Court Will Hear Trump's Appeal of Tariff RulingsFollow us on X:Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by Avalara. For more information, visit avalara.com.Join us at the inaugural Tax Trends Summit in Washington, D.C. presented by Tax Notes and the ABA Tax Section. For more information, visit taxnotes.co/taxtrends25.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

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 IssuesFollow us on X:Sarah Paez: @PaezWritesDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by Avalara. For more information, visit avalara.com.Join us at the inaugural Tax Trends Summit in Washington, D.C. presented by Tax Notes and the ABA Tax Section. For more information, visit taxnotes.co/taxtrends25.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes