Tax Notes Talk

Send us a textIn the second of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews Shuting Pomerleau, a climate policy analyst at the Niskanen Center, about her views on a carbon tax. The first episode in the series can be listened to here: The Case Against a Carbon TaxFor additional coverage, read these articles in Tax Notes:Israel to Introduce Carbon TaxEU to Delay CBAM, ETS Own Resources ProposalsG-20 Finance Ministers Call for More Carbon Pricing CoordinationNew U.S. Position on Climate Change Doesn't Portend Carbon TaxCan a Tax Save the Planet?**This episode is sponsored by the National Society of Accountants. For more information, visit nsacct.org.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textIn the first of a two-episode series, Tax Notes contributing editor Marie Sapirie interviews David Kreutzer, an economist at the Institute for Energy Research, about his views on a carbon tax. For additional coverage, read these articles in Tax Notes:Israel to Introduce Carbon TaxEU to Delay CBAM, ETS Own Resources ProposalsG-20 Finance Ministers Call for More Carbon Pricing CoordinationNew U.S. Position on Climate Change Doesn't Portend Carbon TaxCan a Tax Save the Planet?In our “In the Pages” segment, Walter Hellerstein, Distinguished Professor Emeritus at the University of Georgia Law School and chair of the Tax Notes State advisory board, chats about his Tax Notes piece, “Platforms: The Postscript.”**This episode is sponsored by the National Society of Accountants. For more information, visit nsacct.org.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textTax Notes reporters Amanda Athanasiou and Lauren Loricchio share what they learned reporting on their recent piece, “How the Pandemic Upended Life and Work for Women in Tax,” and their personal experiences. For additional coverage, read Athanasiou's article in Tax Notes:Why Women Are Still Leaving Tax, and What to Do About It***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textTax Notes chief correspondent Stephanie Soong Johnston recaps the historic agreement reached by the majority of the OECD's inclusive framework countries on its two-pillar corporate tax reform proposal. For additional coverage, read these articles in Tax Notes:OECD Tax Chief Outlines Next Steps for Global Tax Reform DealIreland to Start Consultation on Global Tax Reform Deal SoonEU Digital Levy Delay Is Welcome News, OECD Deputy Chief SaysAmount A Plan Is a Formulary Approach Test, OECD Official SaysCountries Advance Historic Global Tax Plan With New DetailsPillar 1 of Global Tax Deal on a Slower U.S. Track, Yellen SaysBrady Skeptical of Global Tax Deal Amid EU Digital Levy PushIn our “In the Pages” segment, Lewis Greenwald, managing director with Alvarez and Marsal Taxand, chats about his Tax Notes piece, “On the Exceptional Importance of Intercompany Agreements That Can Be Readily Produced.” ***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textAndrew Dana, a partner with Parker Poe Adams & Bernstein LLP, discusses the Supreme Court case NCAA v. Alston; name, image, and likeness rights; and how both could affect taxation of college athletes. ***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textLiz Armbruester, Avalara's senior vice president of global compliance, discusses the recent EU VAT e-commerce reforms and their impact on businesses and consumers worldwide.For additional coverage, read these articles in Tax Notes:EU Assures No Further Postponement of VAT E-Commerce RulesEuropean Commission Clarifies Scope of New VAT E-Commerce RulesEuropean Commission Proposes Delaying E-Commerce VAT RulesEU Fleshes Out Anti-Fraud Measures for New VAT RegimeIn our “In the Pages” segment, Margaret Ryznar, a professor at Indiana University McKinney School of Law , chats about her upcoming Tax Notes piece, “A Tax Credit for Wills.” ***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textOmeed Firouzi with Philadelphia Legal Assistance discusses the upcoming advance child tax credit payments and the related potential challenges for taxpayers and practitioners.For additional coverage, read these news articles and analyses in Tax Notes:What to Know About the New and Upcoming Child Tax Credit PortalsAdvance Child Credit Payment Denials Must Be Reviewed, ABA SaysIRS Planning Outreach Blitz for Nonfilers Eligible for Advance CTCPractitioners Cast Wary Eye on Periodic Advance Child CreditAdvance Child Credit Guidance and Portal Coming, IRS SaysThe Expanding Child Tax Credit and What to Watch For***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textRajat Bansal, a departing member of the U.N. Committee on Experts on International Cooperation in Tax Matters, recaps the group’s milestones over the last four years and describes what challenges lie ahead.For additional coverage, read these articles in Tax Notes:The Evolution of the U.N. Tax Model — Software Payments as RoyaltiesU.N. Tax Committee Notes Support for Revising Royalty DefinitionU.N. Releases New Transfer Pricing Manual for Developing CountriesU.N. Tax Committee Greenlights Carbon Taxation HandbookU.N. Committee Approves Digital Services Tax Treaty Article TextProposed U.N. Model Treaty Article on DST on Track for 2021 ***CreditsHost: David D. StewartExecutive Producers: Jasper B. SmithShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textJoseph Bishop-Henchman of the National Taxpayers Union Foundation discusses the litigation of a provision in the American Rescue Plan Act restricting states from using federal funds provided by the law to offset reductions in net tax revenue. For additional coverage, read these articles in Tax Notes:Civil Liberties Group Sides With Ohio in Offset Provision LawsuitOhio Attorney General Seeks Permanent Injunction in Tax Restriction SuitOffset Provision Guidance Could Be Thorny for States Eyeing Tax CutsJudge Denies Ohio's Request to Prevent Treasury From Enforcing Offset ProvisionJudge Dismisses Missouri's Suit Over Restriction on Federal FundingFederal Government Argues 13 States Lack Standing for Preliminary ReliefTreasury Issues Much-Awaited Guidance on Tax Offset Provision In our “In the Pages” segment, University of Virginia School of Law professor Ruth Mason chats about her recent Tax Notes piece, “State Aid Enforcement After Amazon.” ***CreditsHost: David D. StewartExecutive Producers: Jasper B. SmithShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textProfessor Patricia A. Cain of the Santa Clara University School of Law discusses the unique tax challenges faced by members of the LGBTQ community in the past and today. ***CreditsHost: David D. StewartExecutive Producers: Jasper B. SmithShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad