Tax Notes Talk

Tax Notes contributing editor Nana Ama Sarfo discusses methane-related tax policy and how it might lead to future taxation of greenhouse gas emissions. For more on taxing greenhouse gases, listen to Is Carbon Pricing the Best Way to Mitigate Climate Change?For additional coverage, read Sarfo's analysis in Tax Notes: The Future of Carbon Taxes Could Lie in MethaneFollow us on X:Nana Ama Sarfo: @nanaama_sarfoDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Ryan Finley, a contributing editor known for his expertise in tax law, joins the conversation to dissect the EU Court of Justice's ruling on Ireland's €13 billion unlawful state aid to Apple. He delves into the complexities of the Advance Pricing Agreements that have fueled ongoing judicial appeals. The discussion also navigates the broader implications of the ruling for future state aid enforcement across EU countries and how it might influence tax strategies for multinational corporations.

Alan McLean, chair of the tax committee at Business at OECD, discusses the developments in the international business tax world during his tenure and the committee’s priorities. Listen to our episode with Will Morris, former chair of the tax committee, here: The Tax Diplomat: Reflections From Former BIAC Tax ChairFor more coverage, read the following in Tax Notes:OECD Targets Country Benefits That May Weaken Pillar 2 RulesBusinesses Call for Central Platform for Global Minimum Tax DataGLOBE Permanent Safe Harbor Idea May Boost EU CompetitivenessFollow us on Twitter:Stephanie Soong: @StephanieSoongDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Do you have questions about tax policy in the 2024 election? Submit your questions here.Steve Rosenthal of the Urban-Brookings Tax Policy Center and Don Susswein of RSM discuss how Congress should handle agency delegation following the Loper Bright decision. For more from Rosenthal and Susswein, read the following:Congress Can Maintain IRS Rulemaking AuthorityWhat About Vague ‘Delegated’ Tax Regulations?For additional coverage, read the following articles in Tax Notes:DOJ, FedEx Contest Loper Bright’s Effect in Offset Earnings CaseLoper Bright Casts Doubt on SECA Guidance Plan, Tax Pros SayFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Do you have questions about tax policy in the 2024 election? Submit your questions here.Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword assess the tax policy items on Congress’s slate this fall, from IRS funding to TCJA extenders, and the potential implications of the upcoming elections.For additional coverage, read these articles in Tax Notes:Tax Extenders Menu Heavy With Energy, Business Tax BreaksTax Package Could Be Useful Lame-Duck Launching PointLengthy Tax Extender Wish List Awaits Lame-Duck SessionHouse GOP Taxwriters Warn of Impacts From Letting TCJA ExpireTrump Makes Murky Claim of Quadrupled Taxes if TCJA ExpiresFollow us on X:Cady Stanton: @cady_stantonDoug Sword: @doug_swordDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Javiera Moraga Valverde, a Chilean lawyer and U.S. law firm associate, discusses her research on how tax systems can harm women via gender-neutral tax policies and shares potential solutions.For more, read Moraga Valverde's article in Tax Notes, "Tax Policy: Is Gender Neutrality Enough?"Listen to more Tax Notes Talk episodes from our critical tax theory series:Gender Equality, Tax, and the PandemicRace-Based Poll Taxes and 20th-Century DiscriminationExamining Treasury’s Review of Racial Bias in the U.S. Tax CodeIs IRS Tax Enforcement Colorblind?State Tax Authority and Native Americans: Complex and ConvolutedWealth, Inequality, and Taxes in the U.S.Feminism and the Tax CodeTaxes and the LGBTQ CommunityAddressing Racial Inequity in State and Local Tax PolicyThe Tax Code and Economic Justice in AmericaHow Racial Diversity Shaped U.S. International Tax PolicyFollow us on X:Caitlin Mullaney: @MullaneyWritesDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Sarah Lora of Lewis & Clark Law School discusses the personal exemption after the Tax Cuts and Jobs Act and the implications for immigrant families with nonresident dependents. For more, read Lora's paper, "Righting Tax Wrongs for Immigrants."Follow us on X:Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Leslie McLean, director of the low-income taxpayer clinic at DNA-People’s Legal Services, discusses the barriers Navajo Nation members face when filing their taxes and attempting to claim credits. Listen to the first episode in this series, "The Tax Challenges of the Navajo Nation, Part 1."Read Investigations Editor Lauren Loricchio's series:Legislation, Outreach Could Help Tribal Taxpayers Access Tax CreditsScarce Resources Leave Navajo Nation With Few Tax OptionsFor additional coverage, read the following articles in Tax Notes:W&M Advances Tribal Child Support Enforcement BillInside the IRS Representation Roadblock Facing Navajo NationFollow us on X:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Tax Notes investigated the Navajo Nation’s tax challenges with the IRS and gathered firsthand accounts of how its members navigate a complex filing system with scarce resources and cultural differences.Investigations Editor Lauren Loricchio interviewed two members of the Navajo Nation: Laura Mike, executive director of the Navajo United Way, and Buu Nygren, president of the Navajo Nation. She also spoke with Nick Mattison, a partner at Feferman, Warren & Mattison, who specializes in consumer law. Read Loricchio's articles:Legislation, Outreach Could Help Tribal Taxpayers Access Tax CreditsScarce Resources Leave Navajo Nation With Few Tax OptionsFor additional coverage, read the following articles in Tax Notes:W&M Advances Tribal Child Support Enforcement BillInside the IRS Representation Roadblock Facing Navajo NationFollow us on X:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

George Ford, a representative from the Phoenix Center for Advanced Legal and Public Policy Studies, dives into the world of film tax incentives. He explores how these incentives are pivotal in attracting filmmakers, especially highlighting Georgia's rise as a production powerhouse. The discussion also covers the economic benefits of job creation and tourism enhancement linked to these credits. Additionally, Ford examines the implications of political stability on investment decisions and the ongoing debates regarding the tangible impacts of these incentives.