Tax Notes Talk

Send us a textProfessor Richard Schmalbeck of Duke University Law School discusses college sports and taxation, including the potential effect of compensation for coaches and athletes on colleges’ tax-exempt status. For more, read Schmalbeck and Zelenak's paper, "The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax."For related coverage, read these articles in Tax Notes: Taxwriter Questions More Universities About Coaches' SalariesTaxwriter Questions Big Salaries of Two College CoachesListen to the episode mentioned: Taxing College Athletes After NCAA v. AlstonFollow us on Twitter:Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.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 Parrish

Send us a textMartin A. Sullivan, Tax Analysts’ chief economist, provides an overview of the U.S. economy before and during the COVID-19 pandemic, explaining the drastic increase in inflation and what is needed to curb it. For more, read Sullivan's article in Tax Notes, "Your Quick Guide to the COVID-19 Economy and the Future of Inflation."Listen to the episodes mentioned in this interview:Breaking Down the American Rescue Plan ActCountering the Coming Coronavirus RecessionFollow us on Twitter:Martin Sullivan: @M_SullivanTaxDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.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 Parrish

Send us a textProfessor Adam Crepelle of the George Mason University Antonin Scalia Law School discusses the complicated tax relationship between U.S. states and Native American tribes.Listen to more Tax Notes Talk episodes from our critical tax theory series:Wealth, Inequality, and Taxes in the U.S.Feminism and the Tax CodeTaxes and the LGBTQ CommunityAddressing Racial Inequity in State and Local Tax PolicyThe Tax Code and Economic Justice in AmericaHow Racial Diversity Shaped U.S. International Tax PolicyIn our “In the Pages” segment, Tatiana Falcão, an international tax law consultant and policy adviser, chats about her Tax Notes series on cryptocurrency. Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.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 Parrish

Send us a textPascal Saint-Amans discusses his decadelong tenure as the director of the OECD Centre for Tax Policy and Administration and what’s to come in the future. For additional coverage, read these articles in Tax Notes: A Decade of Change: OECD Tax Chief Looks Back at 10 Years on the JobOECD Working to Cut Revenue Sourcing Complexity, Tax Chief SaysUncoordinated Climate Policies Risk Carbon Leakage, OECD WarnsCountries Must Unite on Carbon Pricing, OECD Tax Chief SaysConversations: Pascal Saint-AmansFollow us on Twitter:Stephanie Soong Johnston: @SoongJohnstonDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.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 Parrish

Send us a textEelco van der Enden, the new CEO of the Global Reporting Initiative, discusses the growing environmental, social, and governance landscape and why tax is a necessary and important part of ESG reporting. For more, read Sarfo's article on van der Enden, "New GRI CEO Shares Vision on ESG Tax Disclosures."In our “In the Pages” segment, Steven Wlodychak, the former indirect state and local tax policy leader for EY, chats about his upcoming Tax Notes piece, “State PTE Tax Updates: Agency Guidance and Even More Differences!” Follow us on Twitter:Nana Ama Sarfo: @nanaama_sarfoDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.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 Parrish

Send us a textTax Notes reporter Jonathan Curry reviews President Biden’s tax policy campaign promises after one year in office and where those proposals, including the Build Back Better Act, stand today. For additional coverage, read these articles in Tax Notes: Build Back Better Talks Reset, Without a Deadline This TimeManchin Calls Build Back Better ‘Dead’; Schumer Vows to AdvanceHouse and Senate Reconciliation Bills Differ on 24 Tax ProvisionsHope Springs Eternal for Some of Biden’s Tax PrioritiesOECD Global Tax Deal a Testament to Multilateralism, Yellen SaysBiden Backs Breaking Up Build Back Better ActFollow us on Twitter:Jonathan Curry: @jtcurry005David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.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 Parrish

Send us a textMax Dilendorf of the Dilendorf Law Firm PLLC discusses non-fungible tokens, or NFTs, and the related tax planning and compliance issues. In our “In the Pages” segment, Edward Zelinsky, Morris and Annie Trachman Professor of Law at the Benjamin N. Cardozo School of Law of Yeshiva University, chats about his recent Tax Notes piece, “Simplifying Income Tax Reporting for Americans Abroad.” For additional coverage, read these articles in Tax Notes: More Cryptocurrency Reporting Changes May Be on the HorizonOECD Ponders Tax Implications of Non-Fungible TokensNFT Markets Create More Tax Concerns Than Just GainsState Taxes and the Digital Economy: NFTs and the MTC ProjectFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan Parrish

Send us a textBeverly Winstead of the Law Office of Beverly Winstead LLC and Paul Miller of Miller & Co. LLP discuss the 2022 filing season’s challenges and considerations in the third year of the pandemic. For additional coverage, read these articles in Tax Notes: Ineligible Taxpayers May Be Able to Keep Child Tax CreditsLawmakers Report Surge in Requests for Help With Unresponsive IRSCongress May Consider Pausing Automated IRS NoticesTaxpayer Advocate Report Prompts Concern, Emergency Funds RequestTreasury and IRS Prepare for the Worst as Filing Season LoomsFollow us on Twitter:Marie Sapirie: @MarieSapirieDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.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 Parrish

Send us a textWill Morris, former chair of the tax committee at Business at OECD, reflects on his nearly decadelong tenure and experiences leading the business community through OECD global corporate tax reform projects. Read Soong's profile on Morris: Changing of the Guard: Ex-BIAC Tax Chair Reflects on TenureFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan Parrish

Send us a textIn honor of Tax Notes Talk’s 200th episode, we review some of our favorite interviews and discussions from the last 100 episodes.In our “In the Pages” segment, Andrew Hughes, a Brussels-based economist who specializes in transfer pricing, valuation, and risk management, chats about his Tax Notes series on transfer pricing. Listen to our 100th episode: Tax Notes Goes To Court (Again) Find out the answer to the tax trivia question by listening to The Category Is Tax Trivia.Listen to the episodes mentioned:Wealth, Inequality, and Taxes in the U.S.Talking With the National Taxpayer Advocate: A Look AheadThe End Is Nigh: An Update on the OECD Tax Reform PlanTalking With Paul Tang: Tax Fairness in the EUHow Tax Policy Can Help Low-Income Americans’ Pandemic PlightTalking With the Tax Court Chief Judge: A Year of Change50 Years Later: The Fight for Tax TransparencyThe BEPS Project: 5 Years LaterA Very Special EpisodeFrom Henry VIII to James Bond: Weird Tax Facts Throughout HistoryThe CARES Act: What's New and What's Next Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad