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Tax Notes Talk
A discussion of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations.
Episodes
370 episodes
Top Tax Cases of 2024, Part 1: Partnerships
In the first of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two partnership cases: Denham Capital Management LP v. Commissioner and Surk LLC v. Commissioner. ...
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47:48
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A Conservative Case for Taxing the Rich: Lessons From History
Tax Notes contributing editor and historian Joseph J. Thorndike discusses President Trump’s referral to “the forgotten man” and how the phrase connects to a conservative case for taxing the rich. Read Thorndike's article in...
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27:36
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Trump's Hiring Freeze and the IRS
Robert Kerr, formerly with the IRS and now with Kerr Consulting, discusses the recent federal hiring freeze and buyout offer and speculates how they may affect the IRS.Listen to our previous episode on how Trump's executive orders relate...
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24:10
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Former U.S. OECD Negotiator Talks Trump's Global Tax Impact
Scott Levine, former Treasury deputy assistant secretary for international tax affairs, discusses President Trump’s executive order on the OECD’s global tax deal and its potential impact on the two-pillar project. Listen to our pre...
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29:20
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How Monetizing Tax Data Puts Taxpayers at Risk
Tax Notes investigations editor Lauren Loricchio discusses security concerns regarding tax software platforms’ data-sharing practices. Read Loricchio's article, "
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10:21
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The Corporate Transparency Act: Recent Challenges and Confusion
Lili Martin-Mashburn of Morris, Manning & Martin provides an update on where the Corporate Transparency Act stands in light of the recent litigation regarding its constitutionality.Listen to our previous episode on the CTA, "
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18:16
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State Tax Policy Trends to Watch in 2025
Two state tax policy experts discuss key tax proposals that states will likely address in 2025, including efforts to raise revenue and extend provisions of the Tax Cuts and Jobs Act. For additional coverage, read these articles in <...
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41:00
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2025 U.S. Tax Legislation Forecast
Tax Analysts Chief Operating Officer Jeremy Scott reviews the 2024 developments in U.S. tax legislation and speculates what may lie ahead in 2025.For additional coverage, read these articles in Tax Notes:
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24:08
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Year-End Collection: Tax Oddities of 2024
Tax Notes reporters recap some of the most memorable stories they encountered in 2024, from “pig butchering” scams to a denied late-filing excuse citing Christmas stress. For additional coverage, read these articles in Tax ...
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32:12
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Making Progress: Updates on the OECD Tax Reform Plan
Tax Notes chief correspondent Stephanie Soong recaps the latest updates from the OECD’s two-pillar project and highlights what is expected from the organization in 2025. Listen to our previous episodes on the two pillars h...
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13:34
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Planning for the Future: Succession in Tax Leadership
Tony Santiago, founder and president of TaxSearch Inc., discusses the future of tax leadership and his recommendations for tax departments looking to create an effective succession plan.Listen to our previous episode on tax succession, ...
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21:55
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Behind the Story: Investigating Private Placement Life Insurance
A Tax Notes investigation unveiled how money sheltered in offshore insurance investment vehicles has eluded IRS auditors hampered by poor training and silos within the agency. Leaked documents obtained by the International...
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14:34
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Exclusive: IRS Commissioner Talks Tenure and the Future of Tax
In an exclusive sit-down interview with Tax Notes Talk, IRS Commissioner Daniel Werfel discusses his tenure and the agency’s future with major Tax Cuts and Jobs Act provisions expiring next year.For more coverage, read the foll...
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44:29
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From Cape Town: A Practitioner’s Take on Tax in the Baltics
Jānis Taukačs, a partner at Sorainen in Latvia, discusses the Baltic region’s tax priorities, as well as his own professional journey through the world of tax. For other episodes from Cape Town, listen to:
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18:04
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From Cape Town: Developing Tax Policy for Developing Nations
Professor Afton Titus of the University of Cape Town explains her view on how the tax initiatives of the OECD and United Nations affect developing nations. For other episodes from Cape Town, listen to
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19:10
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From Cape Town: A Sit-Down With South Africa’s Top Tax Official
South African Revenue Service Commissioner Edward Kieswetter discusses his tenure leading the agency and the country’s position in the modernization of the international tax system.For more coverage, read the following in Tax Notes<...
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50:18
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Taxing What You Can't See: Targeting Foreign Assets
Tax Notes contributing editor Robert Goulder shares his take on the effects of the Foreign Account Tax Compliance Act and common reporting standards on the feasibility of taxing foreign assets.Listen to our previous episodes on...
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19:58
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The Corporate Alternative Minimum Tax: Parsing Recent Guidance
Monisha Santamaria and Nick Tricarichi of KPMG discuss the scope of the latest guidance on the corporate alternative minimum tax and its impact on tax and accounting professionals.Listen to our previous episode on CAMT:
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30:17
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The 2024 Election and Tax Policy
Tax Notes White House reporter Alexander Rifaat discusses the tax policies proposed by Vice President Kamala Harris and former President Trump. For more coverage, read the following in Tax Notes:
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15:26
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The Constitutionality of Penalties on Undeclared Assets
Tax Notes contributing editor Robert Goulder discusses the history of foreign bank account reporting penalties and how two recent court cases could affect the FBAR regime. For more coverage, read the following in Tax No...
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20:26
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America the Tax Haven? Exploring the U.S. Trade Deficit
Professors Kenneth Austin and Hillel Nadler discuss the policies that they believe make the United States a tax haven, and the resulting effects on the economy.For more, read Nadler and Austin's article in Tax Notes, "
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31:46
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Methane Leads the Way for Greenhouse Gas Taxes
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
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17:48
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Getting to the Core of the Apple State Aid Decision
Tax Notes contributing editor Ryan Finley breaks down the EU Court of Justice’s recent ruling that Ireland granted €13 billion of unlawful state aid to Apple and its implications for state aid analysis. For more coverage, r...
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20:06
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BIAC Tax Chair Reflects on International Business Tax Landscape
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 th...
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32:59
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