Tax Notes Talk

In the first of a two-episode series, Professor Young Ran (Christine) Kim of the University of Utah College of Law discusses her views on the federal lawsuit challenging Maryland’s digital advertising tax. Listen to our last episode on the digital advertising taxes: Digital Advertising Taxes and the StatesFor additional coverage, read these articles in Tax Notes:Practitioner Slams Maryland’s New Digital Advertising TaxMaryland AG Argues for Dismissal of Verizon, Comcast Digital Ad Tax SuitFederal Judge Recuses Herself From Maryland Digital Ad Tax CaseMaryland Digital Ad Tax Plaintiffs Won't Reveal Some MembersTIA Not a Barrier to Maryland Digital Ad Tax Suit, Plaintiffs Argue Tax Law Professors Aid Maryland in Digital Ad Tax SuitMaryland Digital Ad Tax Suit Not Ripe, AG ArguesFollow us on Twitter:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes**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: Christa Goad

Professor Goldburn P. Maynard Jr. of the Indiana University Kelley School of Business discusses the U.S. tax code’s effect on wealth inequality and how race has shaped the distribution of wealth. Listen to more Tax Notes Talk episodes from our critical tax theory series: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 PolicyFollow us on Twitter:Joe Thorndike: @JThorndikeDavid Stewart: @TaxStewTax Notes: @TaxNotesSources mentioned in the intro:Institute for Policy Studies analysisBrookings data**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.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: Christa Goad

National Taxpayer Advocate Erin Collins discusses the effect of the COVID-19 pandemic on taxpayers, recent IRS program changes, and what’s to come from the annual Taxpayer Advocate Service report to Congress. In our “In the Pages” segment, David Hasen, a professor at the University of Florida Levin College of Law, chats about his recent Tax Notes piece, "Three Cheers for Proposed Changes to Partnership Debt Basis Allocation Rules." For additional coverage, read these articles in Tax Notes:Private Tax Collection Shake-Up as One Contractor Replaces TwoHouse Panel Approves IRS Budget Boost as Rettig Seeks MoreMillions Anxious for IRS Guidance on Unemployment, Advocate SaysWyden Bill ‘Imminent’ to End Private Garnishment of Stimulus PayCaseload Fluctuations Concern National Taxpayer AdvocateIRS Funding Tops Taxpayer Advocate’s Legislative RecommendationsFollow 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.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.We are excited to announce the new Tax Notes Transfer Pricing Center! For more information, visit taxnotes.com/transferpricing.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Professor Jacob Goldin of Stanford Law School discusses proposed changes to the advance child tax credit in draft legislation recently released by House Democrats. Listen to our last episode on the advance child tax credit: The Advance Child Tax Credit: What Lies Ahead For additional coverage, read these articles in Tax Notes:Child Tax Credit Targeted as Dems Clip Budget BillBiden Would Consider Lower Child Credit Income PhaseoutExpats Protest Exclusion From Expanded Child Tax CreditOlson: Getting Child Tax Credits to Families Must Be IRS PriorityColorado Governor Launches Campaign to Ease Access to Child Tax CreditSen. Brown Pledges Permanent Child Credit ExpansionAll’s Fair in Getting Child Credits Paid, Advocate ArguesFollow us on Twitter:Marie Sapirie: @MarieSapirieDavid 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.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.We are excited to announce the new Tax Notes Transfer Pricing Center! For more information, visit taxnotes.com/transferpricing.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Tax Notes chief correspondent Stephanie Soong Johnston recaps the final agreement on the OECD’s two-pillar corporate tax reform plan approved in October by 136 countries of the inclusive framework. Listen to more podcast episodes on the OECD's tax reform plan:The Beginning of the End? An Update on the OECD Tax Reform PlanNew Year, New Tax Rules? An OECD Tax Reform Project UpdateDelays Ahead: An Update on the OECD’s Global Corporate Tax ReformA New Tax World Order: Coming Soon?For additional coverage, read these articles in Tax Notes:G-20 Finance Chiefs Approve OECD Global Tax Reform DealEU Should Consider Nondiscriminatory Implementation of Pillar 2Treasury Closing In on Digital Tax Repeal Deals With CountriesEU Will Propose a Pillar 2 Directive by Year-EndHill Staffers Split on Pillar 1 Treaty RequirementCountries Finalize Sweeping OECD Global Tax Reform AgreementArgentina Says Global Tax Deal Is Bad for Developing NationsFollow us on Twitter:Stephanie Soong Johnston: @SoongJohnstonDavid Stewart: @TaxStewTax Notes: @TaxNotesIn our “In the Pages” segment, Lucas de Lima Carvalho, an international tax law professor at the Brazilian Institute of Tax Law, chats about his recent Tax Notes piece, "The Andean Question: Two Pillars, Two Sides?" **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.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: Christa Goad

Tax Notes reporter Sarah Paez discusses the EU tax haven blacklist and the potential impact of the recently released Pandora Papers. Read Sarah's article on the EU blacklist here: EU Tax Haven Blacklist Hamstrung by Politics, Critics SayFor additional coverage, read these articles in Tax Notes:MEPs Demand Action Against Tax Avoidance After Pandora PapersPandora Papers Leak Details Widespread Use of Offshore EntitiesTurkey Evades EU Tax Haven Blacklist Once AgainEU Code of Conduct Group Reviewing Scope of Blacklist CriteriaFollow us on Twitter:Sarah Paez: @PaezWritesDavid 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.We are excited to announce the new Tax Notes Transfer Pricing Center! For more information, visit taxnotes.com/transferpricing.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Tax Notes Capitol Hill reporters Doug Sword and Frederic Lee return to discuss the latest tax developments with the record-breaking infrastructure and reconciliation legislation advancing in Congress. Listen to the last Tax Notes Talk episode about Congress: Keeping Up With Congress: Fall 2021 PreviewFor additional coverage, read these articles in Tax Notes:‘We Need to Get a Number,’ Neal Says of Reconciliation StalemateNeal Continues Push for Action on Retirement IssuesDemocrats Move Off $3.5 Trillion Figure, Infrastructure LinkHouse Sets Up $3.5 Trillion Reconciliation Bill for Floor VoteBank Reporting In, Stepped-Up Out of Tax Bill Options, Neal SaysCongressional Democrats Shifting on Key Tax ItemsWyden Looks to Tighten Rules Partnerships Use to Sidestep TaxesIn our “In the Pages” segment, Lynn Gandhi, a partner with Foley & Lardner LLP, chats about her recent Tax Notes cover piece, "Zelinsky — Round 2 of the Convenience of the Employer Test." **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: Christa Goad

Professors Bridget J. Crawford of the Pace University School of Law and Anthony C. Infanti of the University of Pittsburgh School of Law discuss viewing the U.S. tax code through a feminist lens. Listen to more Tax Notes Talk episodes from our critical tax theory series:Taxes 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 Policy**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: Christa Goad

Jordan Bass of the firm Taxing Cryptocurrency discusses the proposed cryptocurrency tax changes that Congress is considering, and how they could affect taxpayers and the digital asset industry.  For additional coverage, read these articles in Tax Notes:House Democrats Propose Dramatic Changes to Wash Sale RulePotential Breadth of Crypto Rules Worries IndustryNews Analysis: A Scorecard for Reconciliation, Round 2Ramp Up Crypto Reporting Now, Say Tax ProsPractitioner Suggests Another Look at Crypto-Specific AmnestyThe Cryptocurrency Legislative Battle Is Far From OverNews Analysis: DeFi-ing Crypto Financial RegulationIn our “In the Pages” segment, Rob Warren, assistant professor of accounting at the Radford University Davis College of Business and Economics, chats about his recent Tax Notes piece, "More Tax Cops Are Needed to Close the Tax Gap." **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: Christa Goad

Mark Strimber of RSM US LLP provides an overview of the global minimum tax rule featured in the OECD/G-20’s two-pillar project and discusses the effect it could have on various tax regimes.Listen to the episode with Tax Notes chief correspondent Stephanie Soong Johnston here: The Beginning of the End? An Update on the OECD Tax Reform PlanFor additional coverage, read these articles in Tax Notes:U.S. Must Be Bold in Global Minimum Tax Effort, Treasury SaysYellen Touts OECD Tax Deal Amid U.S. Global TCJA Reform PushTogo Joins OECD Inclusive Framework and Global Tax Reform DealOECD Tax Reform Plan Makes Sense for Ireland and EU, Macron SaysGerman-Speaking Finance Ministers Commit to OECD ProgressHungary Does Not Believe in Global Minimum Tax RateBarbados Joins OECD Corporate Tax Reform Plan**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: Christa Goad