Tax 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...

Sanessa 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...

Mike 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...

In 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...

In 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 Tax For...

Tax Notes reporter Elodie Lamer discusses the Business for Europe: Framework for Income Taxation (BEFIT) initiative, the European Commission’s latest plan to harmonize and streamline certain aspects of corporate taxation. For additional coverage, read these articles in Tax Notes: Analysis: BEFIT for Europe: Must We Do This Again?Global Developments Both Helped and Constrained EU’s BEFITEuropean Commission Draws Lessons From Past Failures With BEFITBEFIT to Apply to Pillar 2 Groups, Align...

Professor Jeremy Bearer-Friend of the George Washington University Law School discusses poll taxes in the 20th century and how they were used to target taxpayers based on race and ethnicity. For more, read Bearer-Friend's article, "Race-Based Tax Weapons." Listen to more Tax Notes Talk episodes from our critical tax theory series: Examining Treasury’s Review of Racial Bias in the U.S. Tax CodeIs IRS Tax Enforcement Colorblind?State Tax Authority and Native Americans: Complex and...

Robert Kerr, formerly with the IRS and now with Kerr Consulting, discusses latest developments from the IRS, including the tax agency’s plans for a government shutdown and its handling of the employee retention credit. For additional coverage, read these articles in Tax Notes: Looming Shutdown Threatens to Derail IRS’s ProgressIRS Isn’t Shutdown-Proof After AllIRS to Scale Back EITC Audits, Citing Racial DisparitiesNTEU: IRS’s Push to Hire 3,700 Auditors Is Doable but DifficultIRS Floats...

Garrett Brodeur, a tax attorney based in Washington, D.C., discusses the recently released proposed regulations for the cryptocurrency industry and their potential effect on digital asset transactions. For additional coverage, read these articles in Tax Notes: Tax Pros Wary of Overly Inclusive Crypto Reporting RegsDecentralized Exchanges Considered Brokers Under Proposed RegsProposed Regs Provide Guidance on Digital Asset Sales and Exchanges Follow us on Twitter: David Stewart: @TaxStewTax...

Tax Notes reporter Andrew Velarde discusses the latest developments on the final regulations for claiming foreign tax credits, including the IRS’s decision to delay implementation and the tax community’s response. For more on the foreign tax credits, listen to "The Final Foreign Tax Credit Rules: Complaints and Confusion." For additional coverage, read these articles in Tax Notes: IRS Says It Anticipates Extending FTC Relief Notice Another YearTreasury to Publish FTC Guidance on Pillar 2...

Professor Clint Wallace of the University of South Carolina School of Law discusses his argument for using tax policy to reinforce democracy. For more, read Wallace's article, "A Democratic Perspective on Tax Law." Follow us on Twitter: David Stewart: @TaxStewTax Notes: @TaxNotes ** This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23. *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Paige Jones Showrunner:...

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword preview what to expect from Congress in tax policy this fall, from a potential end-of-year tax package to IRS funding. For additional coverage, read these articles in Tax Notes: GOP Taxwriters to Air Grievances to OECD Leaders in EuropeOnce Upon a Time: Bipartisan Senate Group OK’d $40B for IRSState SALT Workarounds Cost Feds at Least $10 Billion AnnuallyDemocrats Drew Line in Sand for IRA Provisions but Left IRS OutEndgame for...

John McGowan of HubSync discusses artificial intelligence and its role in the tax field. For additional coverage, read these articles in Tax Notes: AI in the DOR: State Tax Departments Ponder Use of Artificial IntelligenceIRS Working to Deploy AI Algorithms and ModelsAI Programs Not Reliable Enough Yet for Tax Work, Attorney Says Follow us on Twitter: David Stewart: @TaxStewTax Notes: @TaxNotes *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Paige Jones Showrunner:...

Tax Notes contributing editor Ryan Finley provides an overview of amount B from pillar 1 of the OECD’s two-pillar corporate tax reform plan and discusses the fundamental dispute over it. For additional coverage, read these articles in Tax Notes: Analysis: Scoping-Criteria Dispute Overshadows Amount B ProgressAnalysis: OECD Agreement on Amount B Tax Deal Remains Elusive Follow us on Twitter: Ryan Finley: @ryanmfinleyDavid Stewart: @TaxStewTax Notes: @TaxNotes *** Credits Host: David D....

Tom Cullinan, a former IRS official now with Chamberlain Hrdlicka, discusses the basics of the employee retention credit, the recent rise in misleading promotions and fraudulent ERC claims, and the IRS’s response. For additional coverage, read these articles in Tax Notes: Employee Retention Credit a ‘Great Concern’ for IRS, Werfel SaysIRS May Face Constraints in Quest to Curb ERC AbuseW&M Panel Considers Amnesty for Fraudulent ERC PaymentsWerfel Drops Hint, Seeks Early End to Employee...

Tax Notes White House reporter Alexander Rifaat discusses the Biden administration’s economic plan called “Bidenomics” and its effect on tax. For additional coverage, read these articles in Tax Notes: National Economic Council Touts Impact of Biden Tax IncentivesBiden Extols the Virtues of ‘Bidenomics’Treasury Links Construction Surge to CHIPS and IRA Credits Follow us on Twitter: Alex Rifaat: @alexrifaatDavid Stewart: @TaxStewTax Notes: @TaxNotes *** Credits Host: David D. Stewart Executive...

Manal Corwin, the new director of the OECD's Centre for Tax Policy and Administration, discusses her vision for the organization and the latest updates on the inclusive framework and two-pillar project. For additional coverage, read these articles in Tax Notes: Vietnam Proposes Global Minimum Tax Rules to Apply in 2024BIAC Calls for More Consultations on Global Minimum Tax RulesU.K. Adopts Accounting Standard Changes for Pillar 2 Tax RulesBeyond the Numbers: Another Look at the JCT Pillar 2...

Professor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case Moore v. United States before the Supreme Court, and its implications on the U.S. tax system. For additional coverage, read these articles in Tax Notes: News Analysis: Limiting the Fallout From MooreSupreme Court to Hear Transition Tax Case With Vast Implications Follow us on Twitter: David Stewart: @TaxStewTax Notes: @TaxNotes *** Credits Host: David D....

Marna Ricker, EY’s global vice chair of tax, discusses how international tax advisers and corporate tax clients have handled recent tax reforms and what to expect next. For additional coverage, read these articles in Tax Notes: Extended OECD Digital Tax Ban Will Hurt Canada, Freeland SaysCountries Advance Pillar 1 Adoption, Extend Digital Tax FreezeEuropean Tech Companies Push for EU Action on Digital TaxesAustralia Mulls More Pillar 2 Deferred Tax Break Disclosure Rules Follow us on...

Professors Kathleen DeLaney Thomas and Erin Scharff discuss fake tax news and the effect it has on public policy.   For more, read the professors' article "Fake News and the Tax Law." Follow us on Twitter: Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Paige Jones Showrunner and Audio Engineer: Jordan Parrish Guest Relations: Alexis Hart

Tax Notes reporters Cady Stanton and Michael Smith discuss the recently passed U.S.-Chile tax treaty and the importance of tax treaties on both a national and international scale. For additional coverage, read these articles in Tax Notes: Chile-U.S. Tax Treaty Gets Senate Approval, Heads to White HouseSenate Scheduled to Vote on Chile-U.S. Tax TreatyTreasury's Treaty Approach Seeks to Avoid Future Complications In our “Editors’ Corner” segment, George Jackson, a professor of management,...

Steve Rosenthal of the Urban-Brookings Tax Policy Center reviews the GOP tax package approved by the House Ways and Means Committee, specifically the proposed individual and business tax cuts. For additional coverage, read these articles in Tax Notes: House Tax Bill Racing Toward Floor Vote but Has a SALT ProblemWays and Means GOP Votes to Advance Tax PackageGOP Introduces Tax Package to Kick Off Tax Bill NegotiationsHouse Tax Bill to Focus on TCJA Extensions Follow us on Twitter: Cady...

Scott Peterson of Avalara discusses the South Dakota v. Wayfair decision, including how companies and states are faring five years later and what could be next with sales tax nexus. For additional coverage, read these articles in Tax Notes: Quad Graphics Urges Supreme Court to Take Up Sales Tax AppealSouth Dakota’s Deb Peters Discusses Wayfair Five Years LaterNo Need to Hear Sales Tax Dispute, North Carolina Tells SCOTUSHalstead Bead Asks Fifth Circuit for Relief From Louisiana's Tax...

Tax Notes reporter Alexander Rifaat discusses the tax implications of the recently passed debt ceiling bill and gentleman’s agreement over IRS funding. For additional coverage, read these articles in Tax Notes: Biden Signs Debt Ceiling Bill Into LawSenate Approves Debt Limit Deal, IRS ClawbacksFreedom Caucus Voices Opposition to Debt Ceiling Agreement Follow us on Twitter: Alex Rifaat: @alexrifaatDavid Stewart: @TaxStewTax Notes: @TaxNotes *** Credits Host: David D. Stewart Executive...

Tax Analysts’ chief economist Martin Sullivan provides an overview of the state of the economy and how the recent debt limit bill could affect it. For additional coverage, read these articles in Tax Notes: House Sends Debt Limit Bill, IRS Cuts to SenateDid the Pandemic Help or Hurt the Economy? Follow us on Twitter: Marty Sullivan: @M_SullivanTaxDavid Stewart: @TaxStewTax Notes: @TaxNotes *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Paige Jones Showrunner: Jordan...