

Tax Notes Talk
Tax Notes
A discussion of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations.
Episodes
Mentioned books

Oct 30, 2020 • 28min
The BEPS Project: 5 Years Later
Send us a textFive years ago, the OECD released its final report on the base erosion and profit-shifting project. Tax Notes Talk host David D. Stewart chats with Deloitte’s Bob Stack, who represented the U.S. government at the OECD’s BEPS talks, about his thoughts on the project’s outcome and its effect on the OECD’s current work to overhaul the global tax system for the digital age. For additional coverage, read these articles in Tax Notes:BEPS 5 Years Later: Action 1 and the Quest to Tax Digital ActivityBEPS 5 Years Later: Tax Transparency as the Global NormBEPS 5 Years Later: Practitioners Give MLI’s Effectiveness Mixed ReviewsBEPS 5 Years Later: Still No Convergence on Transfer Pricing***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Oct 23, 2020 • 31min
Take A Break: Virtual Success in the Pandemic
Send us a textTax Notes State Editor in Chief Jeanne Rauch-Zender talks with Amy Vetter, a keynote speaker and presenter, on how to survive – and thrive – personally and professionally despite the unique challenges presented by the coronavirus pandemic. In the segment In the Pages, Tax Notes Executive Editor for Commentary Jasper B. Smith chats with reference attorney Linda Friedman about the new Document Comparison tool available to Tax Notes readers.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Oct 16, 2020 • 26min
Delays Ahead: An Update on the OECD’s Global Corporate Tax Reform
Send us a textTax Notes Talk host David D. Stewart chats with Tax Notes chief correspondent Stephanie Soong Johnston and Tax Notes contributing editor Nana Ama Sarfo about recent developments on the OECD’s work to rebuild the international corporate tax system for the digital age. For additional coverage, read these articles in Tax Notes:G-20 Ministers Greenlight New Deadline for OECD Global Tax AccordOECD Now Aiming for Global Corporate Tax Reform Deal by Mid-2021EU Will Respect New OECD Deadline for Reaching Global Tax DealOECD Chief to Push G-20 Ministers to Step Up on Global Tax DealCountries Push U.S. to Curb BEAT in OECD Minimum Tax ProposalBEPS 5 Years Later: Action 1 and the Quest to Tax Digital Activity***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Oct 8, 2020 • 28min
How Small Business Tax Expenditures Miss Women-Owned Firms
Send us a textTax Notes contributing editor Marie Sapirie talks with American University tax professor Caroline Bruckner about the lack of consideration by Congress on how the U.S. tax code affects women-owned businesses and what can be done.For additional coverage, read Marie Sapirie's analysis in Tax Notes:A Seat at the Tax Hearing Table for Women-Owned BusinessesIn the segment In the Pages, Tax Notes Executive Editor for Commentary Jasper Smith chats with the 2020 winner of the Christopher E. Bergin Award of Excellence in Writing, Alex Zhang of Yale Law School, about his winning paper, “The State and Local Tax Deduction and Fiscal Federalism.”***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Oct 2, 2020 • 28min
Analyzing the President’s Tax Returns
Send us a textTax Notes contributing editor Joseph J. Thorndike and University of Iowa law professor Andy Grewal take a closer look at the The New York Times reporting on President Trump’s tax returns. For additional coverage, read these articles in Tax Notes:Trump Disputes Reports, Claims He's Paid ‘Millions’ in Income TaxesTrump Tax Revelations Spur Fresh Calls for IRS, Tax ReformsTrump's Seven Springs Property Could Be Subject to SALT CapTrump Tax Returns Call Consulting Fees Into QuestionTrump Tax Reveal Puts Spotlight on Organization's Business Practices***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Sep 25, 2020 • 30min
Exit Interview With IRS Criminal Investigation Chief
Send us a textTax Notes reporter Nathan J. Richman talks with outgoing IRS Criminal Investigations division Chief Don Fort about his decades-long career with the tax agency, his plans for retirement, and the future of the division.For additional coverage, read these articles in Tax Notes:Incoming CI Chief Plans New Law Enforcement NetworkAnother Longtime CI Veteran Will Be Next Division ChiefPractitioners Say Fort Is Leaving CI Better Than He Found ItCI Chief Fort Retiring at End of SeptemberCriminal Tax Investigators Learning to Cope With CoronavirusIn the segment In the Pages, Tax Notes State Editor in Chief Jéanne Rauch-Zender chats with Lynn A. Gandhi, a partner and business lawyer with Foley & Lardner LLP, about her recent piece, “The Broad Reach of Michigan’s Industrial Processing Exemption.”***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Sep 18, 2020 • 25min
Addressing Racial Inequity in State and Local Tax Policy
Send us a textTax Notes contributing editor Roxanne Bland chats with Donnie Charleston, the public policy and advocacy director of the nonprofit E Pluribus Unum, about how state and local tax policies can exacerbate racial inequity and what some communities are doing to address it. For more about the intersection of U.S. tax policy and racial wealth inequality, check out our podcast episode, "The Tax Code and Economic Justice in America."***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Sep 11, 2020 • 23min
The Principles of Good Academic Writing
Send us a textAllison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, tells Tax Notes Executive Editor for Commentary Jasper Smith about her principles for writing good papers in law school and beyond.For additional coverage, read Christians's paper, "Really Basic Rules for Writing Good Papers in Law School."***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Sep 4, 2020 • 31min
Tax Policy and the 2020 Election
Send us a textTax Notes Today International Editor in Chief David D. Stewart talks with Tax Notes reporters Jonathan Curry and Alexis Gravely about the tax policies proposed by President Trump and Democratic presidential candidate Joe Biden.For additional coverage, read these articles in Tax Notes:GOP Takes Subdued Victory Lap on TCJA at Republican ConventionPayroll Tax Deferral for Federal Employees Prompts CriticismBiden Tax Agenda Gets Brief Nods at Democratic ConventionTrump on the Hunt for Solutions to Payroll Tax Memo ProblemsBiden Would Fund Caregiving Plan by Cutting Like-Kind ExchangesBiden Wants to ‘Build Back Better’ With Business Tax ChangesIn the segment In the Pages, Tax Notes Federal Editor in Chief Ariel Greenblum chats with Tax Notes contributing editor Benjamin M. Willis about the piece he coauthored, “Biden-Harris’s High Hopes for Mitigating Tax Rate Disparities.”***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Aug 28, 2020 • 30min
The Tax Code and Economic Justice in America
Send us a textFrancine J. Lipman, a law professor at the University of Nevada, Las Vegas, talks with Darrick Hamilton, a stratification economist and the New School’s incoming Henry Cohen Professor of Economics and Urban Policy, about the intersection of U.S. tax policy and racial wealth inequality.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White