Tax Notes Talk

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 election and the specified payment rule.

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 the digital economy, and Ryan Finley and Johnston discuss the consultation document in detail.For additional coverage, read these articles in Tax Notes:Making Waves: OECD Navigates Debate on Tax Rules for Digital AgeSimplicity Is Key in OECD Anti-Base-Erosion ProposalU.S.-Style Minimum Taxation May Spread Without OECD CoordinationU.S., European Officials See Digitalized Economy Deal as LikelyOECD’s Latest Digital Tax Consultation Draws Robust ResponseOECD Tax Proposals Tackling Digital Economy Draw Mixed Reactions

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 filing season.For more detailed coverage, read these articles in Tax Notes:Refunds Turn Higher, but Treasury Warns of ChangesPolicymakers Debate Causes, Remedy for Tax Refund LagEconomic Analysis: Will Disappointing Refunds Derail the TCJA?IRS Recovery From Shutdown ‘Amazing,’ Rettig SaysDon’t Blame Smaller Refunds on Withholding Tables, Says TreasuryTax Refunds Turn Into Political Football as Treasury Calls FoulFiling Season Stats Down Across the Board in First IRS NumbersNeither Bang Nor Whimper, Filing Season Starts With a Grind

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 new book, Open: The Progressive Case for Free Trade, Immigration, and Global Capital.

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 details, read Joslin's article in Tax Notes.

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 GuidancePractitioners Suggest Options for Debt Issues in Audit RegimeFinal Audit Regs Put Focus on Debt MischaracterizationFinal Audit Regs Clarify What’s In, What's Out of New RegimeNew Final Partnership Audit Rules Provide Several Clarifications

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 Act as the role of regulations has become more prominent. Read Willis’s related Tax Notes article.