Tax Notes Talk

Tax Notes White House reporter Alexander Rifaat discusses the Biden administration’s economic plan called “Bidenomics” and its effect on tax.For additional coverage, read these articles in Tax Notes:National Economic Council Touts Impact of Biden Tax IncentivesBiden Extols the Virtues of ‘Bidenomics’Treasury Links Construction Surge to CHIPS and IRA CreditsFollow us on Twitter:Alex Rifaat: @alexrifaatDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Manal Corwin, the new director of the OECD's Centre for Tax Policy and Administration, discusses her vision for the organization and the latest updates on the inclusive framework and two-pillar project. For additional coverage, read these articles in Tax Notes:Vietnam Proposes Global Minimum Tax Rules to Apply in 2024BIAC Calls for More Consultations on Global Minimum Tax RulesU.K. Adopts Accounting Standard Changes for Pillar 2 Tax RulesBeyond the Numbers: Another Look at the JCT Pillar 2 ReportDigital Taxes Won’t Go Away Anytime Soon, U.N. Official SaysAutonomous Business Activities Exempt From OECD Amount A Tax RulesOECD Seeks Simpler Transfer Pricing With Amount B ConsultationCountries Advance Pillar 1 Adoption, Extend Digital Tax FreezeFollow us on Twitter:Stephanie Soong: @StephanieSoongDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Professor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case Moore v. United States before the Supreme Court, and its implications on the U.S. tax system. For additional coverage, read these articles in Tax Notes:News Analysis: Limiting the Fallout From MooreSupreme Court to Hear Transition Tax Case With Vast ImplicationsFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Marna Ricker, EY’s global vice chair of tax, discusses how international tax advisers and corporate tax clients have handled recent tax reforms and what to expect next. For additional coverage, read these articles in Tax Notes:Extended OECD Digital Tax Ban Will Hurt Canada, Freeland SaysCountries Advance Pillar 1 Adoption, Extend Digital Tax FreezeEuropean Tech Companies Push for EU Action on Digital TaxesAustralia Mulls More Pillar 2 Deferred Tax Break Disclosure RulesFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Professors Kathleen DeLaney Thomas and Erin Scharff discuss fake tax news and the effect it has on public policy. For more, read the professors' article "Fake News and the Tax Law."Follow us on Twitter:Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Tax Notes reporters Cady Stanton and Michael Smith discuss the recently passed U.S.-Chile tax treaty and the importance of tax treaties on both a national and international scale. For additional coverage, read these articles in Tax Notes:Chile-U.S. Tax Treaty Gets Senate Approval, Heads to White HouseSenate Scheduled to Vote on Chile-U.S. Tax TreatyTreasury's Treaty Approach Seeks to Avoid Future ComplicationsIn our “Editors’ Corner” segment, George Jackson, a professor of management, business, and economics at Virginia Wesleyan University, chats about his Tax Notes piece, “Early History of the Deduction for Interest Paid.” Follow us on Twitter:Cady Stanton: @Cady_StantonMichael Smith: @TaxesMichaelDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Steve Rosenthal of the Urban-Brookings Tax Policy Center reviews the GOP tax package approved by the House Ways and Means Committee, specifically the proposed individual and business tax cuts. For additional coverage, read these articles in Tax Notes:House Tax Bill Racing Toward Floor Vote but Has a SALT ProblemWays and Means GOP Votes to Advance Tax PackageGOP Introduces Tax Package to Kick Off Tax Bill NegotiationsHouse Tax Bill to Focus on TCJA ExtensionsFollow us on Twitter:Cady Stanton: @cady_stantonDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Scott Peterson from Avalara discusses the aftermath of the South Dakota v. Wayfair decision, exploring challenges faced by companies and states, potential future sales tax nexus issues, and the evolution of sales tax laws and compliance post-Wayfair. The conversation highlights the impact on businesses, state tax regulations, and the need for adaptation in tax administration.

Tax Notes reporter Alexander Rifaat discusses the tax implications of the recently passed debt ceiling bill and gentleman’s agreement over IRS funding.For additional coverage, read these articles in Tax Notes:Biden Signs Debt Ceiling Bill Into LawSenate Approves Debt Limit Deal, IRS ClawbacksFreedom Caucus Voices Opposition to Debt Ceiling AgreementFollow us on Twitter:Alex Rifaat: @alexrifaatDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Tax Analysts’ chief economist Martin Sullivan provides an overview of the state of the economy and how the recent debt limit bill could affect it. For additional coverage, read these articles in Tax Notes:House Sends Debt Limit Bill, IRS Cuts to SenateDid the Pandemic Help or Hurt the Economy?Follow us on Twitter:Marty Sullivan: @M_SullivanTaxDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart