Tax Notes Talk

Proposed 199A Regs: An In-Depth Overview

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

August 17, 2018 • 15:50

Treasury-OMB Tax Reg Agreement

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.

August 10, 2018 • 15:43

State Responses to the TCJA

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.

July 27, 2018 • 13:00

Transfer Pricing Under the TCJA

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.

July 13, 2018 • 10:25

TCJA: 6 Months Later

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.

June 29, 2018 • 8:28

U.S. Supreme Court Overturns Quill

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 tax collection on remote sales.

June 26, 2018 • 10:16

Tax Challenges of the Digital Economy

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 correspondent Stephanie Johnston to discuss the challenges arising from ...

June 06, 2018 • 23:16

Insights Into TCJA Guidance

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 discussed.

May 25, 2018 • 10:40

A Look Ahead at the ABA Section of Taxation Meeting

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.

May 09, 2018 • 11:34

Estate Tax Planning Post-TCJA

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.

April 27, 2018 • 15:47

IRS Reform

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 IRS Act.

April 13, 2018 • 12:03

Drunk Tax History

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.

April 01, 2018 • 23:21

TCJA's Effect on Law Firms' Tax Practices

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 signs of the new tax law spurring more demand for their services that co...

March 23, 2018 • 10:59

Wayfair: The End of Quill?

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 change in the taxation of online commerce.

March 09, 2018 • 10:15

Measuring the Success of the TCJA’s Tax Cuts

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).

February 23, 2018 • 10:52

Taxing Multinationals

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 Act is law and whether there is a better way to apportion income.

February 12, 2018 • 23:59

Amazon HQ2 Incentives

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 found that the localities used various methods to avoid public disclosu...

January 26, 2018 • 7:03

Taxing the Digital Economy

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.

January 12, 2018 • 9:24

Year Ahead: Tax Legislation and Regulations

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

January 01, 2018 • 17:03

Final Tax Reform Bill

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 through 2025.

December 18, 2017 • 16:52

Chained CPI in the Tax Reform Bills

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.

December 08, 2017 • 6:22

Treasury’s Missing Corporate Tax Incidence Report

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.

November 26, 2017 • 9:11

Senate Tax Reform Bill

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 modified mark of the Senate tax reform bill includes repeal of the Affordab...

November 15, 2017 • 15:19

House Tax Reform Bill

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

November 08, 2017 • 25:39

Budget Reconciliation and Tax Reform

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

October 27, 2017 • 10:33