Tax Notes Talk

Reuven Avi-Yonah of the University of Michigan Law School discusses the new corporate alternative minimum tax and how it intersects with international taxation. For additional coverage, read these articles in Tax Notes:Inflation Reduction Act Raises Pillar 2 Hopes and ConcernsHard Part Begins for IRS and Treasury as Biden Signs Reconciliation BillCritics Recall BURP in Debate Over Corporate Minimum TaxWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.Follow us on Twitter:David 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.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Kyle Pomerleau of the American Enterprise Institute discusses the key tax provisions of the Inflation Reduction Act and what they mean for the future of tax policy. For additional coverage, read these articles in Tax Notes:House Democrats Tee Up Tax Bill Debate and Nix GOP AmendmentsCritics Recall BURP in Debate Over Corporate Minimum Tax Democrats Play Whack-a-Mole as GOP Rages Against IRS Funding Partnership Rules Likely at Root of Corporate Minimum Tax FightBiden and Democrats Relish Passage of Reconciliation BillWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.Follow us on Twitter:David 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.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

Tax Notes reporter Benjamin Guggenheim discusses the latest tax legislation on Capitol Hill: the recently passed CHIPS and Science Act and the revived reconciliation bill known as the Inflation Reduction Act. For additional coverage, read these articles in Tax Notes:Sinema Wants Carried Interest Out of Reconciliation, Reports SayClawbacks Will Prevent Companies From Exporting CHIPS BenefitsEx-Treasury Secretaries Support Inflation Reduction ActDemocrats Hit Back at Criticism of Inflation Reduction ActReconciliation Tax Reform Limited by Delicate NegotiationsComputer Chip Bill Passes House, Heads for Biden SignatureKey Senators Reach Deal on Corporate Tax, Carried InterestIn our “Editors’ Corner” segment, John Craig, an associate in the Washington office of Gibson, Dunn & Crutcher LLP, chats about his coauthored Tax Notes piece, “The Appeals Access Saga Continues.” We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.Follow us on Twitter:Benjamin Guggenheim: @ben_guggenheimDavid 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: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Martin 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

Tax 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: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Tax 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

Nicholas 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

La 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

Elaine 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

Marie-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