In 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...

In 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...

Raymond 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 ele...

In our special April Fools' episode, Tax Notes reporters recount some of their favorite stories of tax protester arguments. 

Stephanie 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...

Mike Minihan of BX3 Capital discusses the cryptocurrency market and its regulatory and tax environment.

William Hoffman checks in on the the first round of tax filings under the Tax Cuts and Jobs Act, including the data on refunds and the effect of the government shutdown on the f...

Kimberly Clausing, the Thormund Miller and Walter Mintz Professor of Economics at Reed College, discusses tariffs, free trade, and globalization. She is also the author of the n...

Richard Joslin, a consultant to EnTrustPermal, discusses how the new business loss and interest expense limitations work together and affect other code provisions.For more detai...

Carrie Elliot talks about the changes the Tax Cuts and Jobs Act will bring between now and 2027, including rate increases.

Eric Yauch discusses the final rules on the centralized partnership audit regime.For additional coverage, read these articles in Tax Notes:Audit Regime Raises Need for Appeals G...

Tax Notes contributing editor Benjamin Willis examines the authority of regulators in interpreting statutory tax provisions, especially in the context of the Tax Cuts and Jobs A...

Robert Goulder discusses the proposal to eliminate the EU's unanimity requirement for tax directives and what that would mean for tax policy. For additional coverage, read these...

Jonathan Curry takes a fresh look at the tax regulatory review agreement between the Office of Management and Budget and Treasury now that the process has had time to play out.F...

Jeremy Scott, Stephanie Cumings, and Andrew Velarde provide a review of what happened with tax legislation and guidance in 2018 and what's ahead in 2019.For additional coverage,...

In the second volume, reporters highlight the quirkiest tax stories of the year.For coverage of these stories in Tax Notes, see:Meals Deduction Guidance Comes Off the Back Burne...

Reporters highlight the quirkiest tax stories of the year.As mentioned in the episode, here is a copy of Adolf Hitler's 1926 tax return provided to Tax Analysts.For coverage of ...

Emily Foster and Eric Yauch discuss some of the key elements of the recently proposed regulations on the business interest deduction limitation.For more extensive coverage, read...

David Stewart talks to Porus Kaka at the International Taxation Conference in Mumbai about various tax issues, including India's new permanent establishment concept, taxation of...

Jad Chamseddine and Paul Jones discuss the Wayfair decision and the long-term implications for state and foreign taxes.Listen to previous episodes on Wayfair:Navigating the Post...

Lauren Loricchio provides an update on Amazon's choice of two HQ2 locations: Northern Virginia and the borough of Queens in New York City.For more coverage in Tax Notes, read:Lo...

A roundup of the November 6 midterm election results. Asha Glover and Stephen Cooper discuss what changes to look for in the new Congress, including the makeup of the House Ways...

Jonathan Curry discusses the IRS's rules addressing strategies using trusts to sidestep the section 199A deduction limitations and claim multiple deductions.For more coverage in...

Eric Yauch discusses a provision of the Tax Cuts and Jobs Act that hasn't received a lot of attention: section 461(l), which caps excess business losses at $250,000 for individu...

Jeremy Cape of Squire Patton Boggs discusses the tax issues arising from Brexit.For related coverage on Brexit, read these articles in Tax Notes:U.K. Tax is Lesser Concern in No...

Andrew Breiner talks to practitioners about the various issues raised by state efforts to tax peer-to-peer car rentals. For related coverage, read these articles in Tax Notes:Il...

Andrew Velarde highlights the significant insights from the recent American Bar Association Section of Taxation meeting in Atlanta, where the Tax Cuts and Jobs Act was once agai...

Amy Hamilton discusses the IRS's proposed regulations addressing workarounds to the cap on state and local tax deductions. For additional coverage of the SALT regs, read the...

Andrew Velarde and Alexander Lewis provide an in-depth look into the proposed regs on global intangible low-taxed income. Read Tax Notes’ latest coverage of the proposed GILT...

Stephanie Johnston, Robert Goulder, and David Stewart highlight the hot topics at the 72nd Congress of the International Fiscal Association recently held in Seoul. Check out ...

Paige Jones talks to Jim Ford of Global Tax Management about how retailers are preparing to collect and remit sales and use taxes in the wake of the U.S. Supreme Court's decisio...

David Stewart, Kristen Parillo, and Ryan Finley examine the Altera v. Commissioner case — everything leading up to the Ninth Circuit opinion, the withdrawal of the opinion by th...

David Stewart and Eric Yauch delve into the details of the proposed regulations on the passthrough deduction under section 199A.

Jonathan Curry discusses the details of the new agreement between the Treasury Department and the Office of Management and Budget over authority to review tax regulations.

State Tax Notes Chief Correspondent Amy Hamilton examines the impact of federal tax reform on the states and how states are responding legislatively to the Tax Cuts and Jobs Act.

David Stewart and Ryan Finley discuss whether the Tax Cuts and Jobs Act will finally end the IRS's poor litigation record in transfer pricing cases.

Tax Notes Today Editor in Chief Brett Ferguson discusses where things are with the Tax Cuts and Jobs Act now that it's been six months since the law was enacted.

Jad Chamseddine talks to David Stewart about the U.S. Supreme Court's decision to overturn Quill in South Dakota v. Wayfair Inc. and the implications of that ruling for state ta...

The director of the OECD's Center for Tax Policy and Administration, Pascal Saint-Amans, and the deputy director, Grace Perez-Navarro, sit down with Worldwide Tax Daily chief co...

Andrew Velarde and David Stewart take a look back at the American Bar Association Section of Taxation May meeting and highlight the important guidance and developments that were...

Andrew Velarde provides a preview of the upcoming American Bar Association Section of Taxation May meeting and the important guidance and developments that may be discussed.

Jonathan Curry and David Stewart discuss the tax planning opportunities and challenges arising from changes to the estate tax under the Tax Cuts and Jobs Act.

As tax day approaches, Tax Notes Today Editor in Chief Brett Ferguson discusses congressional efforts to reform the IRS, including the Taxpayer First Act and the 21st Century IR...

In a special April 1 episode of the podcast, tax historian Joseph Thorndike and David Stewart discuss the intersection of U.S. taxes and alcohol.

Zoe Sagalow talks to David Stewart about the effect of the Tax Cuts and Jobs Act on law firms' tax practices. Her informal survey of law firms reveals they are already seeing si...

David Stewart talks to legal reporter Jad Chamseddine about the Wayfair case pending before the U.S. Supreme Court, which could overturn the Quill decision and lead to a major c...

David Stewart and Jonathan Curry discuss the complexity of measuring the impact of the tax cuts under the Tax Cuts and Jobs Act (P.L. 115-97).

David Stewart talks to Bill Parks and Reuven S. Avi-Yonah about taxing multinationals. They discuss the current state of the corporate income tax now that the Tax Cuts and Jobs ...

David Stewart talks to Lauren Loricchio about her effort to obtain through public records requests data from localities competing for Amazon’s second headquarters project. She f...

David Stewart talks to Stephanie Johnston about the problem of taxing the digital economy and what the OECD and EU are doing to find solutions to the problem.

David Stewart, Jeremy Scott, and Emily Foster provide a legislative and regulatory preview of the year ahead now that tax reform has passed.

David Stewart and Jeremy Scott discuss the final version of the tax reform bill, which would permanently cut corporate taxes and temporarily provide relief for individuals throu...

David Stewart talks to Zoe Sagalow about a new estimate of inflation -- the chained consumer price index -- proposed in the House and Senate tax reform bills.

David Stewart talks to Jonathan Curry about Treasury’s removal of an analysis (Technical Paper 5) from its website on who bears the burden of the corporate tax.

David Stewart and Jeremy Scott discuss the details of the Senate version of the Tax Cuts and Jobs Act, highlighting the differences between the Senate and House bills. The modif...

David Stewart and Jeremy Scott discuss the House Republican tax bill, the Tax Cuts and Jobs Act (H.R. 1).

David Stewart and Jonathan Curry discuss the budget reconciliation process and what it means for tax reform.

David Stewart talks to Jonathan Curry about the proposal in the “Big Six” tax reform negotiators' unified framework to tax passthrough businesses at a special rate.

David Stewart talks to Carrie Elliot, contributing editor at Tax Notes International, about carbon taxes and carbon pricing. They also discuss carbon taxes in the context of the...

David Stewart talks to State Tax Today reporter Paige Jones about states pursuing alternatives to the gas tax.

Zoe Sagalow talks to Luca Gattoni-Celli about the data breach involving the IRS's data retrieval tool (DRT). After this episode was recorded, the IRS confirmed that its revised ...

Lauren Loricchio and Maria Koklanaris discuss the rollback of the Kansas governor's tax agenda, including ending the exemption for passthroughs.

Announcing the launch of a podcast from Tax Notes.