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
May 17, 2019 • 41min
Perspectives on the Taxation of the Digital Economy
Send us a textAt a breakfast panel of the American Bar Association Tax Section meeting in Washington, David Stewart talks to Lilian Faulhaber and Will Morris about the taxation of the digital economy. Lilian Faulhaber is a professor at Georgetown Law, and Will Morris is the deputy global tax policy leader at PwC.
May 10, 2019 • 14min
Final 199A Rules: What Now?
Send us a textTax Notes Today Legal Reporter Eric Yauch discusses the final section 199A regulations and the IRS's FAQ on the application of the new passthrough deduction.For additional coverage, read these articles in Tax Notes: IRS Sneaks ‘Nasty Surprise’ Into Expanded 199A FAQBusiness Separation Under 199A Remains a MysteryWhether a Taxpayer Qualifies for 199A Depends on Who You AskWhat Constitutes a Triple Net Lease for the 199A Safe Harbor?Rental Owners Realizing 199A Complexity as Filing Season AdvancesSeparate Business Language Tweaked in Final 199A RegsFinal 199A Rules Provide Answers to Some Structuring Questions
May 3, 2019 • 22min
State of the Estates
Send us a textIn a phone interview, Jonathan Curry talks to Brad Dillon of Brown Brothers Harriman about estate planning trends following the Tax Cuts and Jobs Act, as well as what keeps planners up at night ahead of the 2020 election.
Apr 26, 2019 • 11min
Opportunity Zone Program: A Primer
Send us a textStephanie Cumings discusses the Opportunity Zone program and the highlights of the new proposed regulations.For additional coverage, read these articles in Tax Notes: O-Zone Regs May Not Totally Bar Triple Net LeasesO-Zone Regs Don’t Address Practical Tiered-Partnership IssueNew Proposed O-Zone Regs May Be the Last, Officials SayCarried Interest Benefits Curbed for Some O-Zone Investments
Apr 19, 2019 • 43min
A Conversation With the Taxpayer Advocate: Exit Interview
Send us a textIn part 2 of an interview with National Taxpayer Advocate Nina Olson, Tax Notes Today senior reporter William Hoffman and Olson discuss her impending retirement, her work as the national taxpayer advocate, and her future plans.
Apr 12, 2019 • 36min
A Conversation With the Taxpayer Advocate: Filing Season
Send us a textIn part 1 of an interview with National Taxpayer Advocate Nina Olson, Tax Notes Today senior reporter William Hoffman and Olson discuss the filing season, the Taxpayer First Act (H.R. 1957), the disclosure of program manager technical advice, and congressional efforts to get President Trump's tax returns.For additional coverage, read these article in Tax Notes:Treasury Misses Dems’ Deadline for Handing Over Trump’s ReturnsHouse Approves IRS Reform Measure Despite Free File FightRelease of Emailed Chief Counsel Advice Dropped 17 PercentTaxpayer Advocate: IRS Using Email to Avoid Advice Disclosure
Apr 5, 2019 • 13min
Final Transition Tax Regs: An Analysis of Important Changes
Send us a textRaymond Wynman, the managing director of Global Tax Management’s International Tax practice, discusses the final rules on section 965, specifically the 965(b) basis-shifting election and the specified payment rule.
Apr 1, 2019 • 24min
Tax Conspiracy Theories
Send us a textIn our special April Fools' episode, Tax Notes reporters recount some of their favorite stories of tax protester arguments.
Mar 23, 2019 • 23min
Tax Reform for the Digital Age
Send us a textStephanie Johnston talks to Grace Perez-Navarro, deputy director of the OECD's Centre for Tax Policy and Administration, about its public consultation in Paris to address taxing the digital economy, and Ryan Finley and Johnston discuss the consultation document in detail.For additional coverage, read these articles in Tax Notes:Making Waves: OECD Navigates Debate on Tax Rules for Digital AgeSimplicity Is Key in OECD Anti-Base-Erosion ProposalU.S.-Style Minimum Taxation May Spread Without OECD CoordinationU.S., European Officials See Digitalized Economy Deal as LikelyOECD’s Latest Digital Tax Consultation Draws Robust ResponseOECD Tax Proposals Tackling Digital Economy Draw Mixed Reactions
Mar 15, 2019 • 24min
The Cryptocurrency Market
Send us a textMike Minihan of BX3 Capital discusses the cryptocurrency market and its regulatory and tax environment.
