Tax Notes Talk

Send us a textIn part 2 of her interview with Tax Notes senior reporter William Hoffman, former National Taxpayer Advocate Nina Olson discusses her ongoing fight for taxpayer rights and the upcoming fifth International Conference on Taxpayer Rights in South Africa.For additional coverage, read these articles in Tax Notes:IRS Free Tax Return Preparation Remains Out of ReachPreparers See Benefits of Form 1040-SR, but Maybe Not for ThemPolitically Active Exempts May Have Escaped IRS PenaltiesA Look Ahead: Focus on Low-Income, ESL Taxpayers in IRS Overhaul, Advocates SayEnforcement Push Puts Taxpayer Rights at Risk, Olson Frets

Send us a textNina Olson, who retired as the National Taxpayer Advocate six months ago, talks about her new nonprofit and the need for Treasury to soon name her permanent successor. This is part 1 of her interview with Tax Notes senior reporter William Hoffman. For additional coverage, read these articles in Tax Notes:IRS Free Tax Return Preparation Remains Out of ReachTaxpayer Advocate Stresses Link Between IRS Enforcement, ServiceA Look Ahead: Focus on Low-Income, ESL Taxpayers in IRS Overhaul, Advocates SayEnforcement Push Puts Taxpayer Rights at Risk, Olson FretsRettig Names Acting National Taxpayer AdvocateOlson Bids Adieu, Leaving ‘Big Shoes to Be Filled’In Willis Weighs In, Tax Notes contributing editor Ben Willis discusses vote-to-value disparity related to his article.

Send us a textTax Notes contributing editor Robert Goulder discusses the decades-old North American Free Trade Agreement (NAFTA), the new U.S.-Mexico-Canada Agreement (USMCA), and what these agreements mean for the future of tariffs and trade in North America.Read Goulder's viewpoint on the subject: Hello, USMCA, Haven't We Met Before?For additional coverage, read these articles in Tax Notes:USMCA Wins Overwhelming Approval in U.S. SenateU.S. Congress Looks to Roll Back Executive Tariff AuthorityMexican Senate Passes USMCA With Little OppositionTariff Threats Not a Roadblock to USMCA, Lighthizer SaysUSMCA Unlikely to Be Finalized in July, U.S. Senators Say 

Send us a textReuven Avi-Yonah, a professor at the University of Michigan Law School, reviews the arguments raised in Altera v. Commissioner and predicts where the case might go with Tax Notes legal reporter Ryan Finley. For additional coverage, read these articles in Tax Notes:A Look Ahead: High-Stakes Transfer Pricing Disputes to Continue in 2020IRS Will Continue Altera Fight in Other Circuits if NeededNinth Circuit Rejects En Banc Review of AlteraNinth Circuit’s Altera Decision Didn't Cause a Circuit SplitAltera Seeks Rehearing of Cost-Sharing DisputeAltera Beefs Up Legal Team in Cost-Sharing Dispute

Send us a textTax Notes's Jeremy Scott, Stephanie Cumings, and Andrew Velarde review what happened with tax legislation and guidance in 2019 and what lies ahead in 2020.For additional coverage, read these articles in Tax Notes:Conservatives Worry TCJA Could Be Death Blow to Future Tax CutsSenate Sends $426B in Tax Cuts to Trump's DeskA Look Ahead: Democrats to Stand Behind Wealth Taxes in 2020A Look Ahead: Eyes Still on TCJA International GuidanceA Look Ahead: Parking Regs Should Address Fair Market ValueA Look Ahead: Carried Interest and Form Changes Will Be Focus for Partnerships

Send us a textTax Notes reporters recount some of the quirkiest tax stories they encountered in 2019.For additional coverage, read these articles in Tax Notes:Did World’s Oldest Woman Evade Both Death and Taxes?Horse Business Deductions Can’t Survive Dead HorseArizona Governor Pulls Tax Breaks for Nike Over Canceled Shoe LineExecutors Reap Millions in Fees on Tax Cheat Helmsley’s Estate

Send us a textTax Notes reporters Stephanie Johnston and Ryan Finley provide an update on the OECD’s work to find a multilateral solution on the taxation of the digital economy.For additional coverage, read these articles in Tax Notes:U.S. Calls for Broader Scope, Narrower Nexus for Global Tax DealEU Parliament Calls for One Voice in OECD Global Tax TalksOECD Aims to Publish Global Tax Reform Analysis in Early 2020Countries Fear Opportunity Cost of U.S. ‘Safe Harbor’ ProposalThe U.S. 'Safe Harbor' Proposal: Rocking the OECD’s Pillar 1 Boat?Business Groups Urge Aggregate Approach to Pillar 2***This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Send us a textTax Notes chief correspondent Amanda Athanasiou discusses with Eversheds Sutherland partner Kriss Rizzolo the dearth of women in senior roles in tax law. Rizzolo describes her own experience climbing the ladder and how to support other women who are doing the same.  For additional coverage, read Athanasiou's article in Tax Notes:Why Women Are Still Leaving Tax, and What to Do About ItIn Willis Weighs In, Tax Notes contributing editor Ben Willis answers carried interest questions related to his article with Executive Editor for Commentary Jasper Smith.

Send us a textJoe Myszka, a partner at DLA Piper, discussed the proposed rules on cloud computing transactions with Tax Notes legal reporter Kristen Parillo.For additional coverage, read these articles in Tax Notes:Treasury Wants Input on Need for Cloud Transaction Sourcing RulePractitioners Throw Shade at Cloud Regs' Digital Content RuleCPA Questions Scope of Cloud Computing RegsTreasury’s Proposal on Digital Content Sales May Cause ProblemsProposed Regs Classify Cloud Computing TransactionsOMB Completes Review of Cloud Computing RegsSky Clears for Cloud Computing Regulations***This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Send us a textFasten your safety belts. Jeremy Cape of Squire Patton Boggs explains the U.K.’s Air Passenger Duty (APD) and one group’s proposal to impose a frequent flyer levy.For additional coverage, read these articles in Tax Notes:Come Fly With Me, But Not Too FrequentlyGerman Airline Tax Prepared for Takeoff9 European Countries Unite in Push for EU Aviation TaxBrazilian Government to End $18 Fee on International FlightsTrade Group Advises Switzerland to Forgo Aviation Carbon TaxIn Willis Weighs In, Tax Notes contributing editor Ben Willis continues to discuss business purpose hurdles related to his article on the principle purpose threshold with Executive Editor for Commentary Jasper Smith.Please reach out to Ben with questions at ben.willis@taxanalysts.org.