Tax Notes Talk

David Thompson of the National Council of Nonprofits talks about how tax policy affects tax-exempt organizations and tax issues on the nonprofit industry’s radar today.  For additional coverage, read these articles in Tax Notes:IRS Official Outlines Status of EO ExaminationsIRS Clarifies Reporting of Emergency Grants to College StudentsLawmakers Reintroduce Legislation to Expand Charitable DeductionIRS Tackling Coronavirus Guidance for EOsNonprofits Seek Enhanced Giving Deduction for Non-ItemizersBrian Hamer of the Multistate Tax Commission discusses his recent Tax Notes piece “An Insider’s View of the MTC’s P.L. 86-272 Project.” **This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Tax Notes reporters examine President Biden’s Made in America Tax Plan and the international tax framework by Senate Finance Committee Chair Ron Wyden, D-Ore., and their international impact.  For additional coverage, read these articles in Tax Notes:Wyden Cheers New Treasury Pitch in OECD Global Tax Reform TalksBrady Lambastes Potential Tax Hikes as Invitation for InversionsTreasury Ties Corporate Reforms to Improved U.S. CompetitivenessBiden Administration’s ‘SHIELD’ Proposal Would Replace BEATSenate Dems Pitch International Tax Changes With No Set RatesYellen Stresses Global Cooperation on Minimum Corporate TaxationTax Code Plays Big Role in Biden’s Infrastructure PlansBiden Proposes Eliminating FDII, Changing Earnings-Stripping Law**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Abdul Muheet Chowdhary of South Centre, an intergovernmental organization of developing countries, talks about how the U.N. Committee on Experts on International Cooperation in Tax Matters could be more transparent and effective for developing countries. Read his piece in Tax Notes, "Making the U.N. Tax Committee More Effective for Developing Countries."Thomas S. Neubig of the of the Council on Economic Policies talks about his recent Tax Notes piece, “Disparate Racial Impact: Tax Expenditure Reform Needed.” **This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Joel Slemrod and Michael Keen, authors of Rebellion, Rascals, and Revenue: Tax Follies and Wisdom Through the Ages, share interesting tax facts and lessons learned from history.  Check out our related episode "From Henry VIII to James Bond: Weird Tax Facts Throughout History."**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Benjamin Angel, director of direct taxation at the European Commission’s Directorate-General for Taxation and Customs Union, discusses the EU’s biggest tax challenges and what lies ahead.  For additional coverage, read these articles in Tax Notes:EU Digital Levy Won't Be Discriminatory, Vestager SaysEconomist Says Electricity Tax Cuts Will Help Countries Go GreenOECD Agreement Vital to Achieving Tax Fairness, EU Lawmakers SayNicholas Kuria of Conyers Dill & Pearman talks about his recent Tax Notes piece, “Tax and the British Virgin Islands: Separating Myth From Reality.” **This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineers: Jordan Parrish, Aeris StewartGuest Relations: Christa Goad

 Martin A. Sullivan of Tax Notes and Tynisa Gaines, an enrolled agent, discuss the tax provisions of the new coronavirus relief package and its impact on the economy and the tax community.  For additional coverage, read these articles in Tax Notes:Return Filing Extension Receives Widespread ApprovalHouse Approves Two-Month PPP ExtensionPreparers Eager for Guidance on Unemployment Exclusion, CreditsBiden Signs $1.9 Trillion COVID-19 Relief Bill Into LawHouse Sends Massive COVID-19 Relief Bill to BidenMoney on the Way as IRS Gears Up for Stimulus Round 3**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.This episode is sponsored by Graduate Tax Program at LMU Loyola Law School. For more information, visit lls.edu/taxnotes.  ***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Yvette Lind, an assistant professor of tax law at the Copenhagen Business School, talks about how the coronavirus pandemic hurt gender equality and offers possible tax solutions.For additional coverage, read Lind's special report in Tax Notes: "Gender Equality, Taxation, and the COVID-19 Recovery: A Study of Sweden and Denmark." Alexandre Marcellesi of Gibson, Dunn & Crutcher discusses his upcoming article in Tax Notes on creditor continuity of interest.  **This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Paul Tang, a Dutch member of the European Parliament, discusses the challenges facing the international tax community and his goals as chair of the subcommittee on tax.  For additional coverage, read these articles in Tax Notes:EU Must Consider Removing VAT Exemption for Financial ServicesPaul Tang Discusses The Future of EU TaxEU Parliament Tax Subcommittee to Focus on New Revenue SourcesEuropean Parliament Names Members of Permanent Tax SubcommitteeEuropean Parliament Tax Subcommittee to Formalize Leadership **This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineer: Jordan ParrishGuest Relations: Christa Goad

Rebecca Thompson of Prosperity Now, a nonprofit based in Washington, D.C., discusses how the COVID-19 pandemic has affected low-income communities and families of color in the United States, and what tax policy tools could help them. For additional coverage, read these articles in Tax Notes:IRS Plan for Monthly Child Credit Distribution Lacks DetailsIRS Has No Plans to Extend 2021 Filing Season NationwideCalls Grow for Tax Return Filing Deadline ExtensionHouse Democrats to Fight Injustices With IncentivesUniversity of Virginia professor Andrew Kahrl talks about his recent Tax Notes piece, “More for Less: How Property Taxes Fuel Racial Inequality."**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole Wilder

Josh Goodman of the Pew Charitable Trusts talks about the organization’s recent report on how states can direct economic development to people and places in need.  **This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Janelle JulienShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole Wilder