Tax Notes Talk

Morgan Scarboro of MultiState discusses the tax topics state legislatures are likely to tackle this year.For additional coverage, read these articles in Tax Notes:Experts, Activists Weigh In on Proposed Washington State Wealth TaxConnecticut Bill Looks to Prevent Double Taxation of Remote WorkersMaryland Bill Would Disallow Retroactive Tax Breaks in CARES ActKansas House Panel Proposes Marketplace Facilitator BillConnecticut Rep Proposes Digital Ad Tax on Social Media CompaniesLocal Officials Press Congress for AidMissouri Governor Calls on Lawmakers to Address Wayfair**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. SmithShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole Wilder

Tax Notes reporters Jad Chamseddine and Alexis Gravely speculate on upcoming tax changes and developments on Capitol Hill this year. Jeffrey A. Friedman of Eversheds Sutherland (US) LLP talks about his recent Tax Notes piece, “The Complexities of State Taxation of Digital Advertising.”For additional coverage, read these articles in Tax Notes:Wyden Eyes Corporate Tax, Capital Gains Reform as Finance ChairTax Staffers Highlight Focus on Bipartisanship for 117th CongressWays and Means Set to Welcome Three New GOP MembersDate Scheduled to Determine Fate of Trump’s Tax ReturnsSenate Confirms Yellen as Treasury SecretaryImmediate Tax Increases Unlikely, Treasury Official SaysRetirement and Health Benefits Seen as Likely Revenue Offsets**This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. SmithShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole Wilder

Tax Notes reporters Stephanie Soong Johnston and Ryan Finley recap the OECD’s latest public consultation on its two-pillar approach to taxing the digital economy. For additional coverage, read the article in Tax Notes:Stakeholders Push for ‘Angel List’ in OECD Minimum Tax PlanU.S. Must Rethink Stance on Global Tax Reform Deal, Harter SaysDelivering on Tax Certainty Is Critical to Pillar 1’s SuccessOECD Navigates Calls for Simplifying Global Tax Reform PlanOECD Opens Global Tax Meeting to Public for the First Time**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. Stewart Executive Producers: Jasper B. Smith, Faye McCray Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Guest Relations: Nicole Wilder

Retired IRS economist Kim Bloomquist discusses his findings of geographic – and perhaps race and class – bias in the tax agency’s selection of audits. For additional coverage, read these articles in Tax Notes:IRS Exams Focus on EITC Claims, Not Poor, Inspector General SaysAudit Patterns Not Racially Biased, IRS Chief Tells House PanelRettig to Tax Pros: Get Clients in the Compliance ‘Zone’ Scott St. Amand of Fisher, Tousey, Leas & Ball talks about his upcoming Tax Notes piece, “Prior Supervisory Approval: The Tax Penalty Poison Pill.”**This episode is sponsored by the Tax Attorney Recruiting Event (TARE). For more information, visit the-tare.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.*** CreditsHost: David D. Stewart Executive Producers: Jasper B. Smith Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Guest Relations: Nicole Wilder

 Martin Hearson of the International Centre for Tax and Development and Emmanuel Eze of the Nigerian Federal Inland Revenue Service discuss the role and influence of developing countries in the OECD’s inclusive framework.  For additional coverage, read these articles in Tax Notes:Study Sheds Light on Inclusivity of OECD Global Tax NegotiationsLower-Income Countries Must Collaborate for Tax Policy SwayA Look Ahead: Hurry Up and Wait for a Global Tax Reform DealOECD Nails Down Date for Public Meeting on Tax Reform BlueprintsG-20 Leaders Reaffirm Commitment to Progress on Global Tax Deal**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by the Tax Attorney Recruiting Event (TARE). For more information, visit the-tare.com.This episode is sponsored by the D.C. Bar. For more information, visit dcbar.org. *** CreditsHost: David D. Stewart Executive Producers: Jasper B. Smith, Faye McCray Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Guest Relations: Nicole Wilder

Tax Analysts Chief Content Officer Jeremy Scott reviews U.S. tax legislation passed in 2020 and speculates about what lies ahead in 2021.  For additional coverage, read the article in Tax Notes:A Look Ahead: COVID-19 Relief Likely to Be Yellen’s Legislative FocusTrump Signals He May Not Sign COVID-19 Relief BillA Look Ahead: Biden Expected to Mend Fences at WTOCongress Passes Year-End Bill With Full PPP DeductibilityProgressive Tax Aspirations Thwarted by Split CongressIn the segment “In the Pages,” Tax Notes International Editor in Chief Cathleen Phillips talks about how (and why) to write for Tax Notes.**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by the D.C. Bar. For more information, visit dcbar.org. *** CreditsHost: David D. Stewart Executive Producers: Jasper B. Smith, Faye McCray Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Guest Relations: Nicole Wilder

Tax Notes reporters recap some of the quirkiest tax stories they encountered in 2020, from two brothers’ legal and tax troubles to Mexico’s acceptance of art created by artificial intelligence to pay taxes. For additional coverage, read the article in Tax Notes:Pandemic Spooks Salem's Tourism Tax Revenue This HalloweenPing Pong Tops Colorado’s First Month of Sports BettingDoor Swings Both Ways Denying Equitable Remedies to Tax SchemersNominee Tax Dodging Scheme BackfiredMexico Accepts Artificial Intelligence Images to Pay TaxesIn the segment “In the Pages,” Tax Notes State Editor in Chief Jéanne Rauch-Zender talks about how (and why) to write for Tax Notes. **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.This episode is sponsored by the D.C. Bar. For more information, visit dcbar.org. *** CreditsHost: David D. Stewart Executive Producers: Jasper B. Smith, Faye McCray Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Guest Relations: Nicole Wilder

Miller & Chevalier member Loren Ponds shares her journey from Georgetown University Law Center to the OECD to Capitol Hill, where she worked on the 2017 tax law, and what she learned along the way.For additional coverage, read the article in Tax Notes "Walking a Unique Path: A Conversation With Miller & Chevalier’s Loren Ponds."This interview published on the Miller & Chevalier podcast tax break. In the segment In the Pages, Tax Notes Federal Editor in Chief Ariel Greenblum talks about how (and why) to write for Tax Notes. **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.This episode is sponsored by the D.C. Bar. For more information, visit dcbar.org. *** CreditsHost: David D. Stewart Executive Producers: Jasper B. Smith, Faye McCray Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Guest Relations: Nicole Wilder

U.S. Tax Court Chief Judge Maurice B. Foley discusses his path to the bench, the court’s new case management system, and pivoting to virtual during the coronavirus pandemic.For additional coverage, read these articles in Tax Notes:Tax Court Hopes More Practitioners Will Use Remote TrialsLearning Curves, Adaptation Predicted for Remote Tax Court TrialCoronavirus Measures Will Leave Tax Court More AccessibleTax Court Institutes Remote Hearings, E-Access to Court DocsTax Court Proposes Formal Reference to Limited AppearancesNo Easy Solutions for Electronic Access to Tax Court Documents**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, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole Wilder

Tax Notes legal reporter Ryan Finley discusses the IRS’s major victory in the Coca-Cola case and its future implications for transfer pricing cases.For additional coverage, read these articles in Tax Notes:U.S. Tax Court’s Coca-Cola Ruling: Early Sign of a New Approach?Tax Court Sides With IRS in Coca-Cola Transfer Pricing CaseIRS, Coca-Cola Continue Fight Over Transfer Pricing AnalysisCoca-Cola's Tax Court Petition Disputes the IRS's Transfer Pricing AdjustmentsEconomist Andrew Hughes talks about his upcoming series in Tax Notes on transfer pricing benchmarks.**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, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White