Tax Notes Talk

Tax Notes reporters Jonathan Curry and Caitlin Mullaney set the record straight on 10 common tax myths. For more coverage, read Mullaney's article in Tax Notes, "#TaxTok Answers the Request for Easy-to-Understand Tax Info."Follow us on Twitter:Jonathan Curry: @jtcurry005Caitlin Mullaney: @MullaneyWritesDavid Stewart: @TaxStewTax Notes: @TaxNotesFor more 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 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.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Marlene Nembhard Parker and Fabrizia Lapecorella discuss their partnership as the first co-chairs of the OECD inclusive framework on base erosion and profit shifting and speculate on the future of women leading international tax. For additional  coverage, read these articles in Tax Notes:  OECD's BEPS Inclusive Framework Appoints New Co-ChairOECD Tax Standard-Setting Body Appoints New ChairFollow 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 ParrishGuest Relations: Alexis Hart

Tax Notes reporter Andrew Velarde discusses the tax structure dispute in Whirlpool v. Commissioner and the case’s future implications for multinational companies. For additional  coverage, read these articles in Tax Notes: No Full Court Rehearing for Whirlpool, Sixth Circuit SaysWhirlpool Agitated Over Attempt to Brand It a Tax CheatParts Manufacturer Sees Daylight Between Itself and WhirlpoolDOJ Urges Circuit to Reject Whirlpool’s Call for RehearingGroups Line Up to Warn Circuit About Whirlpool FalloutWhirlpool Wants Circuit to Give Branch Income Case Another SpinWhirlpool’s Circuit Court Loss Could Cost It $95 MillionIn our “In the Pages” segment, Gary Wilcox, a partner at Mayer Brown LLP, chats about his coauthored Tax Notes piece, “Will Jurisdictional Nexus Survive Chevron Step 1?”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

Professor 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

Martin 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

Professor 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

Pascal 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

Eelco 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

Tax 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

Max 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