Tax Notes Talk

This podcast recaps the Supreme Court oral arguments in the Moore v. United States case, discussing the implications of the Section 965 transition tax, potential expansion of federal taxing power, predictions for the case outcome, tax issues in international investment agreements, and finding the speaker's articles and opinions.

Host Stephanie Soong shares her journey into tax reporting and her passion for covering corporate taxation. The hosts reflect on their career and discuss the OECD's projects to update corporate taxation. They provide an overview of the BEPS project and its two pillars, and also cover future topics like environmental taxation and taxation of sports stars and celebrities.

Send us a textTax Notes chief correspondent Amanda Athanasiou discusses the growing global popularity of carbon border adjustment mechanisms, the EU’s new regime, and how border adjustments can be used to support carbon pricing and environmental policy. For additional coverage, read these articles in Tax Notes:Official Defends EU CBAM Against Developing Countries' CritiquesAustralia Considers CBAM in Carbon Leakage Measures ConsultationNorway Isn't Obligated to Implement EU CBAM, Government SaysEU Tax Commissioner Seeks to Reassure CBAM CriticsNon-EU Countries Push Back on CBAM at WTO ForumEU Adopts CBAM Reporting RequirementsEU Wants Input on CBAM Phase-In RulesEuropean Parliament Approves Carbon Border Adjustment MechanismFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.This episode is sponsored by the FRA Private Investment Fund Tax & Accounting Forum. For more information, visit fraconferences.com/pif.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textWally Hellerstein of the University of Georgia Law School discusses the emerging state guidance for taxing cryptoassets. For more on the taxation of cryptoassets, listen to "Cryptocurrency and the Newly Proposed Tax Rules on Digital Assets."For additional coverage, read these articles in Tax Notes:OECD Cryptoasset Framework to Come Into Force in 2027New Jersey Tax Division: Crypto, NFTs Are Financial ProductsNew York Attorney General Proposes to Tighten Crypto Industry RulesThe State of NFTs: Navigating the Taxation of Digital AssetsState Guidance on Cryptocurrency and NFTs Needed, Panel SaysFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.This episode is sponsored by the FRA Private Investment Fund Tax & Accounting Forum. For more information, visit fraconferences.com/pif.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textTax Notes contributing editor Nana Ama Sarfo discusses how lawmakers across the globe are looking to taxes to address problems with fast fashion. For additional coverage, read Sarfo's analysis for free in Tax Notes: "The Tax Man Comes for Fast Fashion."Follow us on Twitter:Nana Ama Sarfo: @nanaama_sarfoDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the FRA Private Investment Fund Tax & Accounting Forum. For more information, visit fraconferences.com/pif.This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textSanessa Griffiths of Skadden, Arps, Slate, Meagher & Flom LLP discusses the lack of diversity in the tax bar and recommends ways to fix it. For more, read Griffiths et al's article, "Diversity in the Tax Bar — Reflections on Lessons Learned and the Path Forward."For the report mentioned in the intro, visit "Goal III Report 2022."Listen to more Tax Notes Talk episodes from our critical tax theory series:Race-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 Twitter:Caitlin Mullaney: @MullaneyWritesDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.This episode is sponsored by the FRA Private Investment Fund Tax & Accounting Forum. For more information, visit fraconferences.com/pif.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textMike Resnick of Eversheds Sutherland discusses the effects on taxpayers of the corporate alternative minimum tax and its recently released guidance. For additional coverage, read these articles in Tax Notes:Proposed Regs for Corporate AMT Will Address Partnership SharesCorporate AMT Consolidation Rules Flow From Tax PrinciplesFinancial Firm Highlights Potential for Corporate AMT DistortionTreasury Official Explains Confusing Rule in Corporate AMT NoticeCorporate AMT Depreciation Tweaks Unsurprising but WelcomeGuidance Fills In Some Blanks on Corporate AMTFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textIn the second of a two-episode series, Tim Jacobs of Hunton Andrews Kurth continues his discussion of the energy credits enacted in the Inflation Reduction Act and the proposed regulations.Listen to the first part of this series: IRA Energy Credits, Part 1: History and Early Guidance For additional coverage, read these articles in Tax Notes:Grouping Rule Could Be Added to Clean Energy Prefiling ProcessEnergy Department Opens Portal for Low-Income Bonus Energy CreditAnalysis: Apprentices and Emergency RepairsAnalysis: For U.S. Territories, IRA Credits Remain a Complicated QuestionAnalysis: Proposed Labor Requirement Regs Contain Few SurprisesIn our “Editors’ Corner” segment, Michael Semes, professor of practice in the graduate tax program at the Charles Widger School of Law at Villanova University and of counsel at BakerHostetler, chats about his coauthored Tax Notes piece, “ADP Certiorari Denial Increases SaaS Uncertainty.” Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textIn the first of a two-episode series, Tim Jacobs of Hunton Andrews Kurth discusses the energy credits enacted in the Inflation Reduction Act and the major pieces of guidance released so far. Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act:The New Excise Tax on Corporate Stock BuybacksU.S. Tax Provisions Driving the Fight Against Climate Change$80 Billion in New Funding: What’s Next for the IRS?Analyzing the Corporate Alternative Minimum TaxFor additional coverage, read these articles in Tax Notes:Analysis: Apprentices and Emergency RepairsAnalysis: For U.S. Territories, IRA Credits Remain a Complicated QuestionAnalysis: Proposed Labor Requirement Regs Contain Few SurprisesFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Tax Notes reporter discusses the EU's plan for simplifying corporate taxation, known as the BEFIT initiative. The podcast explores topics such as the B-Fit proposal, the common consolidated corporate tax base, simplifying corporate taxation in the EU, the EU Commission's corporate tax proposals, and the next steps in implementing the corporate taxation plan in the EU.