Tax Notes Talk

Send us a textMartin A. Sullivan, Tax Analysts’ chief economist, revisits the United States’ economic path to inflation and discusses mitigation efforts for a possible recession. For more inflation coverage on the podcast, listen to Inflation, Tax, and the COVID-19 Economy.For additional coverage, read these articles in Tax Notes:Grassley Follows Up With Second Inflation-Indexing PackageNorth Carolina Republicans' Budget Preserves Income Tax CutsCalifornia Budget Deal Includes Billions in Inflation ReliefWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.Follow us on Twitter:Martin Sullivan: @M_SullivanTaxDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.For more information and to download the Tax Advisory Industry Report, visit taxnotes.co/report.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Send us a textTax Notes chief correspondent Stephanie Soong Johnston recaps the agreement on the OECD’s two-pillar corporate tax reform plan and discusses recent roadblocks to full implementation.Listen to more podcast episodes on the OECD's tax reform plan:The End Is Nigh: An Update on the OECD Tax Reform PlanThe Beginning of the End? An Update on the OECD Tax Reform PlanNew Year, New Tax Rules? An OECD Tax Reform Project UpdateFor additional coverage, read these articles in Tax Notes:U.K. Moves to Implement OECD-Brokered Global Minimum Tax RulesG-20 Ministers Push Ahead on Global Tax Reform Amid U.S. HurdlesWhite House Downplays Global Tax Deal ConcernsIndia Calls for Syncing Pillar 2 Treaty Rule and Amount B RulesOECD Fills in More Blanks on Amount A Draft Model Tax RulesTreasury to Nix Tax Treaty With Hungary for EU Minimum Tax VetoSupport Rises for Circumventing Hungary on Pillar 2Hungarian Lawmakers Nix EU Pillar 2 Minimum Tax DirectiveIn our “In the Pages” segment, Heydon Wardell-Burrus, a researcher at the Oxford Centre for Business Taxation, chats about his Tax Notes piece, “Can Pillar 2 Be Leveraged to Save Pillar 1?”We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.Follow us on Twitter:Stephanie Soong Johnston: @SoongJohnstonDavid Stewart: @TaxStewTax Notes: @TaxNotes**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.For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.***CreditsHost: David D. StewartExecutive Producers:

Send us a textTax Notes reporter Jonathan Curry discusses the IRS audits of former FBI Director James Comey and his deputy, Andrew McCabe, and why they’ve drawn attention from the tax community. For additional coverage, read these articles in Tax Notes:House and Senate Taxwriters to Quiz Rettig in Private MeetingsRettig Requests TIGTA Investigation of Comey, McCabe AuditsFormer IRS Officials Skeptical of Foul Play in Comey, McCabe AuditsWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.Follow us on Twitter:Jonathan Curry: @jtcurry005David Stewart: @TaxStewTax Notes: @TaxNotes**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.For more information and to download the Tax Advisory Industry Report, visit taxnotes.co/report.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Send us a textNicholas Mowbray of BakerHostetler discusses the recently enacted Superfund excise taxes on chemicals and hazardous substances and some compliance concerns and uncertainty surrounding them.  For additional coverage, read these articles in Tax Notes:IRS Releases New Environmental Taxes Form as Superfund Kicks InIRS Issues Rules on Requesting Superfund Substance List ChangesIRS Releases Rates for Superfund Chemical Excise TaxIRS Issues Lengthy List of Substances to Face Superfund TaxIn our “In the Pages” segment, Nikki Dobay, a partner with Eversheds Sutherland (US), chats about her Tax Notes piece, “Cross-Border State Legislative Tax Wars: Is This Just the Beginning?” We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.Follow us on Twitter:Nana Ama Sarfo: @nanaama_sarfoDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Send us a textLa Posada Tax Clinic Director Robert Wunderle discusses the importance of low-income taxpayer clinics to the tax system and how his clinic serves the Twin Falls, Idaho, community. For more information about the Tax Analysts Public Service Fellowship, visit taxnotes.com/fellowship.Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Send us a textElaine Maag of the Urban-Brookings Tax Policy Center looks at lessons learned from the 2021 advance child tax credit and its potential political future.  Listen to our other episodes on the child tax credit:The Advance Child Tax Credit: Changes Coming?The Advance Child Tax Credit: What Lies AheadFor additional coverage, read these articles in Tax Notes:Analysis: Resolving the Child Tax Credit ConundrumBoosted Child Credit Helped More Parents Feel Financially SecureGAO Suggests Tax Credits Contribute to Racial and Gender DisparitiesInflation, Child Tax Credit Rollback Endanger Business Tax BreaksIn our “In the Pages” segment, Omri Marian, professor of law and academic director of the graduate tax program at the University of California, Irvine School of Law, chats about his Tax Notes piece, “Law, Policy, and the Taxation of Block Rewards.” Follow us on Twitter:Marie Sapirie: @MarieSapirieDavid Stewart: @TaxStewTax Notes: @TaxNotes**For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.This episode is sponsored by SafeSend. For more information, visit safesend.com.For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Send us a textMarie-France Dompierre of Davies Ward Phillips & Vineberg discusses how Canada taxes professional athletes who aren’t Canadian residents. For more, read Dompierre's article, "An ‘Expensive’ Trade? Taxation of Nonresident Professional Athletes Playing in Canada," in Tax Notes.For more episodes on taxes and sports, listen to:The NCAA vs. Taxation: How Colleges Are Caught in the MiddleTaxing College Athletes After NCAA v. AlstonFollow us on Twitter:Stephanie Soong Johnston: @SoongJohnstonDavid Stewart: @TaxStewTax Notes: @TaxNotes**Tax Analysts is honored to be recognized by The Washington Post as a 2022 Top Workplace in the D.C. metro area. For more information, visit taxnotes.com/dc2022. This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Send us a textRaymond Stahl of Ernst & Young discusses concerns about the final regulations for claiming foreign tax credits, particularly how they affect creditability, withholding, and treaty benefits. For additional coverage, read these articles in Tax Notes:Yellen Nixes Foreign Tax Credit Reg Delay, Defends OECD TalksTreasury Offers More Details on FTC Royalty Withholding CarveoutValuation Allowances Soften FTC Regs' Blow for Some TaxpayersFTC Analysis Worries Persist in Regs, USCIB Warns U.S. TreasuryTax Treaties May Offer Relief From More Troublesome FTC RegsFTC Regs’ Attribution Requirement Raises Administrability IssuesIn our “In the Pages” segment, Kathleen Wright, director of the state and local tax program in the School of Taxation at Golden Gate University, chats about her Tax Notes piece, “The States’ Response to Wynne Seven Years Later.” Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Send us a textJohan Langerock, policy adviser in the European Parliament, discusses his visit to Washington, the future of the OECD two-pillar tax plan, and the EU’s green initiative. For additional coverage, read these articles in Tax Notes:DSTs ‘Back on Table’ if U.S. Doesn’t Adopt Pillar 1, MEPs SayEU Stays Focused on Pillar 2 Despite Pillar 1 DelaysPressure Mounts for EU Ministers on Pillar 2 AgreementEU Lawmakers Back Climate Plans but Challenges RemainFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Send us a textTax Notes reporter Benjamin Valdez discusses the Florida legislation eliminating Disney's special tax district, what led to its passage, and what to expect in the future. For additional coverage, read these articles in Tax Notes:Federal Judge Dismisses Taxpayers' Suit Over Disney District BillFlorida Taxpayers Sue Over Disney Tax District DissolutionFlorida Governor Signs Bill to End Disney's Special Tax DistrictFlorida Bill to Eliminate Disney’s Special Tax District Goes to GovernorFlorida Governor Seeks to End Disney’s Special Tax DistrictFollow us on Twitter:Benjamin Valdez: @benmvaldezDavid Stewart: @TaxStewTax Notes: @TaxNotes**For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart