Tax Notes Talk

Tax 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.

Tax 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.

Joe 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.

Fasten 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.

Scott Peterson — South Dakota’s former sales tax director and the Streamlined Sales Tax Governing Board’s first chief — discusses post-Wayfair issues, the current controversy in Kansas, and the gig economy with Tax Notes chief correspondent Amy Hamilton.For additional coverage, read these article in Tax Notes:ACMA Compiling Remote-Seller Testimony to Spur Federal LegislationAICPA Paper Will Focus on Small Marketplace Seller Income TaxesKansas Revenue Secretary: AG's Wayfair Opinion Creating ConfusionKansas Governor Brushes Off Objections to Wayfair NoticeKansas Attorney General Declares Void DOR’s Wayfair ApproachIssues Over Wayfair Reference to ‘Undue Burden’ Coming to the Fore***This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Gabriel Zucman, an economics professor at the University of California, Berkeley, discusses wealth and inequality in America with Tax Notes contributing editor Nana Ama Sarfo. He co-authored the book The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay with Emmanuel Saez.For additional coverage, read these articles and opinion pieces in Tax Notes:A Better Alternative to Wealth TaxesThe Zucman Mandate: Life Without VATTax History: Saez and Zucman Exaggerate Redistributive Impulse in U.S. Tax HistoryWealth Tax Comparisons to Estate Tax ‘Not Fair,’ Panelist SaysU.S. Well Positioned for Wealth Tax, Economist SaysEconomic Analysis: Risking the Wrath of 900 Billionaires

Tax Notes reporter Ryan Finely summarizes the OECD’s pillar 2 consultation draft and BDO’s Monika Loving provides her take on the proposal. For additional coverage on pillar 2, read these article in Tax Notes:BEPS 2.0 Work Must Remove Unilateral Taxes, Tech Firms Tell OECDEU Divided Over GLOBE Minimum TaxOECD Calls for Design Advice on GLOBE Minimum Tax ProposalOECD’s Minimum Tax Work Has a Long Way to Go, Experts SayAgreement on BEPS 2.0 Expected in June 2020, OECD Tax Chief SaysOECD Sets Course Toward Global Digital Tax Deal by 2020In Willis Weighs In, Tax Notes contributing editor Ben Willis discusses business purpose and principle purpose threshold with Executive Editor for Commentary Jasper Smith.For additional coverage on business purpose and principal purpose threshold, read these Willis Weighs In columns in Tax Notes: Principal Purpose: Treasury’s Disappointment in the TCJA

Martin Hearson, the international tax program lead at the International Center for Tax and Development, discusses how the OECD’s work on taxation of the digital economy affects developing countries. Listen to our previous episode for a primer on Pillar 1 and the business perspective from EY’s Barbara Angus.  ***This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Former Tax Notes reporter Asha Glover interviews Jay Soled, a professor at Rutgers Business School, about his proposal for a value tax on publicly traded U.S. corporations. Soled co-authored the proposal in Tax Notes with Rutgers Business School Professor Dan Palmon.

Joseph Thorndike, director of the Tax History Project, explains the history of estate and inheritance taxes and how they became so unpopular.For additional coverage, read these article in Tax Notes:Tax History: The Century of the Estate Tax: Made for Revenue, Not RedistributionTax History: The Not-So-Puzzling Unpopularity of the Estate TaxTax History: When Estates Were (Almost) Taxed as Income