Tax Analysts' chief economist Martin Sullivan discusses the Congressional Budget Office’s latest economic forecast, new insights on the effects of the Tax Cuts and Jobs Act, and what all this means for tax policy. For more, read Sullivan's analysis, "Economists Find Little Growth and Worsening Inequality From TCJA." Follow us on Twitter: Martin Sullivan: @M_SullivanTax David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. This episode is sponsore ..read more

Tax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and their reception from the business community.  For additional coverage, read Sarfo's article in Tax Notes, "Examining the SEC’s Simpler Carbon Pricing Disclosure Rules." Follow us on Twitter: Nana Ama Sarfo: @nanaama_sarfo David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. This episode is sponsored by PLI Press. For more i ..read more

William McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner and what it means for the private equity sector. For additional coverage, read these articles in Tax Notes: Tax Pro Questions Tax Court’s Dealer Analysis in YA Global Tax Pros Weigh Impact of YA Global on Fund Industry YA Global Footnote Shouldn’t Be Overlooked Cayman Islands Hedge Fund Liable for Tax Bill of Over $57 Million Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the University of California Irv ..read more

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the roadblocks the Tax Relief for American Families and Workers Act is facing in the Senate. For additional coverage, read these articles in Tax Notes: Crapo’s Tax Deal Offers Were Non-starters for Dems, Wyden Says Finance Republicans Have Problem With Tax Bill’s Retroactivity  Wyden Warns It’s Now or Never for R&D and Other Biz Tax Breaks Larger Priorities and Slow Discussions Leave Tax Bill in Limbo Tax Deal Doesn’t Have Support to Skirt Filibuster, Crapo Says Follow us on Twitter: Cady Stanton: @cady_stanton ..read more

Tax Notes chief correspondent Stephanie Soong discusses the latest developments surrounding amount B under pillar 1 of the OECD’s two-pillar corporate tax reform plan.  Listen to our last podcast on amount B: Pillar 1 Amount B: Disagreements and Divides For additional coverage, read these articles in Tax Notes: Amount B Transfer Pricing Approach Doesn’t Deliver, BIAC Says Amount B Might Have a Phase 2, Bello Says Amount B Won’t Change Australia’s Inbound Distributor Approach New Zealand Won’t Adopt Amount B Transfer Pricing Framework OECD Sets Out Amount B Transfer Pricing Simplif ..read more

Tax Notes contributing editor Ryan Finley discusses the latest developments in three transfer pricing cases — Medtronic, 3M, and Abbott Labs — and their implications for the future. For additional coverage, read these articles in Tax Notes: Business Groups Urge Eighth Circuit to Overturn Tax Court in 3M Medtronic Budges on CUT Method in Round 2 at Eighth Circuit Abbott Labs Revives Fight Over Stock Options in Transfer Pricing Blocked Brazilian Income Can’t Be Taxed in U.S., 3M Brief Argues 3M Challenges Blocked Income Regs at Eighth Circuit Government Resumes Defense of Its Transfer Pri ..read more

Professors Edward Fox and Zachary Liscow discuss their proposal for a new tax on billionaires that would apply to borrowing against their assets. For more, read Fox and Liscow's article, "No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole," in Tax Notes. For more on wealth taxes, listen to The Wealth Tax Debate. Follow us on Twitter: Robert Goulder: @RobertGoulder David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax ..read more

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the key provisions of the Tax Relief for American Families and Workers Act and its potential paths for passage in the Senate. For additional coverage, read these articles in Tax Notes: House Kills SALT Marriage Penalty Bill in Procedural Vote Smith Combats Claims Senate Republicans Weren’t in Tax Talks Senate Border Traffic Jam Pushes Tax Bill Back Weeks, at Least House Tax Deal Vote Hasn’t Swayed Senators Seeking Markup Follow us on Twitter: Cady Stanton: @cady_stanton Doug Sword: @doug_sword David Stewart: @TaxStew Tax ..read more

Professor Roberta Mann of the University of Oregon School of Law explains how taxing single-use plastics could help combat their environmental effects.  For more, read Mann's article, "Targeting Plastic Pollution with Taxes." Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. This episode is sponsored by TaxBandits. For more information, visit taxbandits.com and use promo code TaxNotes5. *** CreditsHost: David D. St ..read more

Tax Notes managing legal reporter Andrew Velarde discusses the economic substance doctrine dispute in Liberty Global Inc. v. United States and its potential implications. For previous Moore episodes, listen to the following: A Recap of SCOTUS Oral Arguments in Moore v. United States Moore Money, More Tax Problems? Analyzing Moore v. United States For additional coverage, read these articles in Tax Notes: ABA Section of Taxation Meeting: Liberty Global Is a Warning Against High-Level Business Purpose Liberty Global Appeals Economic Substance Loss to Tenth Circuit L ..read more