Tax Notes Talk

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

Send us a textKevin Brown, an associate with Morrison & Foerster LLP, discusses his proposal for taxing moon-based activity. Read Brown's piece in Tax Notes, "Tax the Moon That the Earth May Prosper: How to Tax Lunar Occupation."In our “In the Pages” segment, Steven N.J. Wlodychak, the former indirect state and local tax policy leader for EY, discusses his recent Tax Notes piece, “Why Aren’t U.S. States Subject to International Tax Treaties?” ***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textTax Notes legal reporter Jennifer McLoughlin and contributing editor Kristen Parillo discuss two important tax cases heard by the Supreme Court: Americans for Prosperity Foundation and CIC Services.  For additional coverage, read these articles in Tax Notes:Limitations of CIC Services Opinion Are UnclearLawsuit on Access to Appeals Barred Under CIC Services, DOJ SaysSupreme Court’s CIC Services Opinion Clarifies Scope of AIAProfessor Highlights Potential Reach of California Donor Disclosure CaseCalifornia Donor Disclosure Law Is Chilling, Attorney Tells SCOTUSU.S. Lawmakers Seek Justice Barrett’s Recusal in Donor Disclosure Case**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producer: Jasper B. SmithShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textTax Notes legal reporters Ryan Finley and Kiarra M. Strocko discuss the EU General Court’s judgments in Amazon and Engie and their effect on state aid rules.  For additional coverage, read these articles in Tax Notes:Amazon May Force the EU Commission to Change Its ApproachAmazon and Engie Cast Doubt on State Aid Enforcement ApproachEngie Loses €120 Million Tax Fight Against European CommissionLuxembourg Gets Resounding Win in Amazon State Aid DecisionAmazon Must Repay €250 Million in Unpaid Taxes to Luxembourg, European Commission SaysIn our “In the Pages” segment, Alan D. Viard, a resident scholar at the American Enterprise Institute, discusses his upcoming Tax Notes piece, “Notches in the Tax System: the Good, the Bad, and the Ugly.” **This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producer: Jasper B. SmithShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textTax Notes contributing editor Robert Goulder discusses the Biden administration’s approach to the OECD’s two-pillar solution to taxing the digital economy and the potential for global consensus. For additional coverage, read Goulder's piece in Tax Notes:Treasury’s Pillar 1 Reset: In Praise of Comprehensive ScopingAll Roads Lead to Ireland: Pillar 2 and the Path of Least ResistanceThe BEPS Gambit: Will the OECD Know When to Resign?**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a text Jonathan Curry of Tax Notes recaps the tax provisions of President Biden’s American Families Plan and discusses with Dean Zerbe of Alliantgroup the finer details and its likelihood of passing Congress. For additional coverage, read these articles in Tax Notes:Yellen Leaves Door Open to Deficit-Financing Biden’s Big PlansBiden’s NII Tax Fix Destined to Be the Bane of PractitionersRepublicans Denounce Biden’s Tax Hike ProposalsLike-Kind Exchange Proposal Is a Job Killer, Say ProsDemocrats See Room for Improvement in Some Biden Tax ProposalsBiden’s Next Plan Targets Like-Kind Exchanges, Stepped-Up BasisBiden Tax Gap Plans Prompt Business, Taxpayer Rights ConcernsBiden Sets Date to Unveil Tax Proposals Aimed at the RichCharlotte Tolman of Stibbe discusses her new Tax Notes column, “In Step With Stibbe.” Check out our episode on the first package of President's Biden Build Back Better plan, "The Biden and Wyden Tax Plans."**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textEnrolled agents Eva Rosenberg and Jeffrey Schneider share their experiences on communicating with the IRS during the coronavirus pandemic and how the agency can improve.  For additional coverage, read these articles in Tax Notes:IRS Remote Employees Mull Telework Despite Processing BacklogsIRS Backlogs to Last at Least Until Summer, Taxpayer Advocate SaysFound Money and Powerlessness: Tax Pros Share 2021 Ups and DownsReturn Filing Extension Receives Widespread ApprovalIRS Data Analytics Pros Still See Need for Human TouchIRS Exec Pushes for Agency ‘Digitalization’ Funding**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textDavid Thompson of the National Council of Nonprofits talks about how tax policy affects tax-exempt organizations and tax issues on the nonprofit industry’s radar today.  For additional coverage, read these articles in Tax Notes:IRS Official Outlines Status of EO ExaminationsIRS Clarifies Reporting of Emergency Grants to College StudentsLawmakers Reintroduce Legislation to Expand Charitable DeductionIRS Tackling Coronavirus Guidance for EOsNonprofits Seek Enhanced Giving Deduction for Non-ItemizersBrian Hamer of the Multistate Tax Commission discusses his recent Tax Notes piece “An Insider’s View of the MTC’s P.L. 86-272 Project.” **This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textTax Notes reporters examine President Biden’s Made in America Tax Plan and the international tax framework by Senate Finance Committee Chair Ron Wyden, D-Ore., and their international impact.  For additional coverage, read these articles in Tax Notes:Wyden Cheers New Treasury Pitch in OECD Global Tax Reform TalksBrady Lambastes Potential Tax Hikes as Invitation for InversionsTreasury Ties Corporate Reforms to Improved U.S. CompetitivenessBiden Administration’s ‘SHIELD’ Proposal Would Replace BEATSenate Dems Pitch International Tax Changes With No Set RatesYellen Stresses Global Cooperation on Minimum Corporate TaxationTax Code Plays Big Role in Biden’s Infrastructure PlansBiden Proposes Eliminating FDII, Changing Earnings-Stripping Law**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textAbdul Muheet Chowdhary of South Centre, an intergovernmental organization of developing countries, talks about how the U.N. Committee on Experts on International Cooperation in Tax Matters could be more transparent and effective for developing countries. Read his piece in Tax Notes, "Making the U.N. Tax Committee More Effective for Developing Countries."Thomas S. Neubig of the of the Council on Economic Policies talks about his recent Tax Notes piece, “Disparate Racial Impact: Tax Expenditure Reform Needed.” **This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad