Tax Notes Talk

Juliane Kokott, advocate general of the EU's Court of Justice, reflects on her path to the Court and her two-decade tenure.

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Audio Editor: Jordan Parrish

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes reporters Stephanie Soong and Sarah Paez break down the biggest international tax developments from the annual International Fiscal Association Congress in Melbourne, Australia.

For more, read the following coverage in Tax Notes:

• Countries Gear Up to Resume Digital Taxation Talks at OECD
• EU to Launch Work on UTPR Implementation
• AI Presents Tax Administration Risks, HMRC Official Says
• U.N. Dispute Resolution Draft Protocol Prioritizes Optionality

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Audio Editor: Jordan Parrish

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Three state tax policy experts discuss how the states have approached the One Big Beautiful Bill Act and the implications for taxpayers and state budgets.

For the entire discussion, watch or listen to "State Conformity to the OBBBA: The Decoupling Wave."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes investigations editor Lauren Loricchio and legal reporter Chandra Wallace discuss their investigation into a tax strategy involving housing units manufactured by Utah company BoxHouse that allows investors to avoid income taxes while helping disaster victims. The deal might be too good to be true, but that isn’t stopping some tax professionals from promoting it.

For more, read Loricchio and Wallace's story in Tax Notes, "How Trump’s Big Beautiful Bill Boosted a Tiny-Home Tax Shelter."

Reach out to Loricchio via encrypted message on Signal at TaxNotesLauren.33.

Reach out to Wallace via encrypted message on Signal at chandra.04.

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

De Morrow of Greenberg Traurig discusses the Maryland Tax Court decision that struck down the state's digital advertising tax and what's next for the case.

For more, read the following in Tax Notes:

• Maryland Appeals State Tax Court's Digital Ad Tax Decisions
• Digital Ad Tax Is Unconstitutional, Maryland Tax Court Says

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes reporters Tyrah Burris and Emily Hollingsworth discuss their investigation into the IRS's longtime efforts to update its aging technology and the uncertain future of the modernization plans.

For more, read Burris and Hollingsworth's article in Tax Notes, "In Flux: The Uncertain State of IRS Modernization."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes reporters Elodie Lamer and Sarah Paez discuss their biggest takeaways from the fifth session of the Intergovernmental Negotiating Committee for a U.N. framework convention on international tax cooperation.

For more, read the following coverage in Tax Notes:

• U.N. Countries Still Divided on How to Tax Digital Services
• OECD Countries Want Treaty Renegotiation Out of U.N. Convention
• European Countries Fear Backdoor U.N. Tax Convention Updates
• Some Countries Worry About Duplication in U.N. Tax Convention
• U.N. Countries Push for Stronger Definition of Superrich
• EU, OECD Countries Demand Treaty Protections in U.N. Tax Talks

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Anthony Infanti, professor of law at the University of Pittsburgh School of Law and author of The Human Toll: Taxation and Slavery in Colonial America, discusses how taxation helped create and uphold the institution of slavery in Colonial America.

For more on Infanti's book, read Thorndike's review in Tax Notes, "Subjugation With a Budget Line: How Tax Law Protected Slavery."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes Capitol Hill reporter Cady Stanton previews what to expect from Congress this fall, from IRS funding to the possibility of a lame-duck tax package.

For more, read the following in Tax Notes:

• House Sends Stopgap Funding Bill to Trump’s Desk
• Senate May Act on Chief Counsel, Tax Court Nominees After Recess
• All Eyes on Lame Duck for Last-Chance Tax Package in 2026

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes Talk is taking a hiatus for the month of August. We’ll be back in your feed in the fall! In the meantime, be sure to check out our extensive back catalogue.

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Audio Editor: Jordan Parrish

Four international tax policy experts discuss how tax policy could strengthen Europe's technology sector and improve its global competitiveness.

For the entire discussion, watch or listen to "Bridging Europe’s Innovation Gap: Tax, Capital, and Scale."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes legal reporter Trevor Sikes investigated how the qualified tips deduction under the One Big Beautiful Bill Act has affected tipped workers in the year since the law's enactment.

Sikes and fellow legal reporter A.J. Collins interviewed the following people for this episode:

• Morgan Harms, a server at William Jeffrey’s Tavern in Arlington, Virginia
• Michael Chittenden, a lawyer with Covington and Burling
• Matt Catchpole, owner of the South Carolina restaurant group Panhandle Slam Hospitality
• Jim Toole, a clubhouse manager for the Lancaster Stormers, an American professional baseball team in Pennsylvania

For more, read Sikes and Collins' story in Tax Notes, "Check, Please: Workers React to ‘No Tax on Tips’ One Year In."

Our audio sources for this episode:

• Vice President Vance Delivers Remarks in Michigan on Tax and Spending Cuts Legislation
• Secretary Scott Bessent Testifies on Treasury Department 2027 Budget Request
• Former President Trump Holds Rally in Las Vegas

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Freelance reporters Emilia Sroka and Roland Papp discuss paying taxes in Poland and Hungary and how the citizens in those countries feel about it.

Listen to the full series:

• Around the World in Taxes: the Netherlands and Brazil
• Around the World in Taxes: Greece and Italy

For more, read the tax morale series for free in Tax Notes:

• Church or State: Italian Income Taxes and Symbolic Choice
• Haratsi to I Krísi: Avoiding Taxes as an Act of Greek Patriotism
• Closing the Gaps: How Polish Local Governments Boost Tax Morale
• Carrots and Sticks: How Hungary Taught a Generation to Pay Taxes
• ‘Friendly Collection’: Brazil’s Plan to Reduce Taxpayer Mistrust
• Pay or Drown: How the Dutch Fostered Resilient Tax Compliance

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Freelance reporters Olaf Geurts and Bárbara Mengardo discuss paying taxes in the Netherlands and Brazil and how the citizens in those countries feel about it.

Listen to last week's episode: Around the World in Taxes: Greece and Italy

For more, read the tax morale series for free in Tax Notes:

• Church or State: Italian Income Taxes and Symbolic Choice
• Haratsi to I Krísi: Avoiding Taxes as an Act of Greek Patriotism
• ‘Friendly Collection’: Brazil’s Plan to Reduce Taxpayer Mistrust
• Pay or Drown: How the Dutch Fostered Resilient Tax Compliance

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes reporter Elodie Lamer and freelance reporter Matteo Rizzi discuss paying taxes in Greece and Italy and how the citizens in those countries feel about it.

For more, read the tax morale series for free in Tax Notes:

• Church or State: Italian Income Taxes and Symbolic Choice
• Haratsi to I Krísi: Avoiding Taxes as an Act of Greek Patriotism

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Brandon DeBot of the Tax Law Center at New York University discusses President Trump’s lawsuit and subsequent settlement with the IRS, where things stand with the "Anti-Weaponization" Fund, and potential legal ramifications.

For more, read the following articles in Tax Notes:

• Judge Dismisses 'Anti-Weaponization' Fund Challenge as Moot
• DOJ’s Reversal on Trump Fund Proves Collusion, Former Judges Say
• Government Files Notice Refusing to Declare Trump Fund Dead
• Trump Tells Court It Has No Power to Reopen IRS Case

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes reporter Kennedy Wahrmund discusses how states are increasingly turning to tax policy to address the high costs of raising children.

For more, read Wahrmund's article in Tax Notes, "Tax Policy Becoming a Key Tool in States’ Pro-Family Strategies."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Tax Notes contributing editor Carrie Brandon Elliot discusses the rising interest in universal basic income, especially as artificial intelligence disrupts the job market, and the role of tax policy in paying for it.

For more, read Brandon Elliot's article, "Pandemic and Precariat: AI Courts Universal Basic Income," for free in Tax Notes.

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Brian Reed of Alvarez & Marsal discusses the application of the economic substance doctrine in Liberty Global Inc. v. United States and the questions raised by the Tenth Circuit's interpretation.

For more, read the following articles in Tax Notes:

• Otay Wants to Rebrief Dispute Over Basis Adjustment, IRS Says
• Liberty Global Has Tax Pros Fretting Over Planning Uncertainty
• Government Wins Economic Substance Battle in Liberty Global

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

Four international tax policy experts discuss the details of the OECD side-by-side package deal on the global minimum tax framework and how implementation is going both in the United States and abroad.

For the entire discussion, watch or listen to "Global Minimum Tax Coordination After the Side-by-Side Agreement."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian