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Elaine Maag of the Urban-Brookings Tax Policy Center looks at lessons learned from the 2021 advance child tax credit and its potential political future.   Listen to our other episodes on the child tax credit: The Advance Child Tax Credit: Changes Coming? The Advance Child Tax Credit: What Lies Ahead For additional coverage, read these articles in Tax Notes: Analysis: Resolving the Child Tax Credit Conundrum Boosted Child Credit Helped More Parents Feel Financially Secure GAO Suggests Tax Credits Contribute to Racial and Gender Disparities Inflation, Child Tax Credit Rollback Endanger Business Tax Breaks In our “In the Pages” segment, Omri Marian, professor of law and academic director of the graduate tax program at the University of California, Irvine School of Law, chats about his Tax Notes piece, “Law, Policy, and the Taxation of Block Rewards.”  Follow us on Twitter: Marie Sapirie: @MarieSapirie David Stewart: @TaxStew Tax Notes: @TaxNotes ** For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.This episode is sponsored by SafeSend. For more information, visit safesend.com.For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Marie-France Dompierre of Davies Ward Phillips & Vineberg discusses how Canada taxes professional athletes who aren’t Canadian residents. For more, read Dompierre's article, "An ‘Expensive’ Trade? Taxation of Nonresident Professional Athletes Playing in Canada," in Tax Notes.For more episodes on taxes and sports, listen to: The NCAA vs. Taxation: How Colleges Are Caught in the Middle Taxing College Athletes After NCAA v. Alston Follow us on Twitter: Stephanie Soong Johnston: @SoongJohnston David Stewart: @TaxStew Tax Notes: @TaxNotes ** Tax Analysts is honored to be recognized by The Washington Post as a 2022 Top Workplace in the D.C. metro area. For more information, visit taxnotes.com/dc2022. This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Raymond Stahl of Ernst & Young discusses concerns about the final regulations for claiming foreign tax credits, particularly how they affect creditability, withholding, and treaty benefits. For additional coverage, read these articles in Tax Notes: Yellen Nixes Foreign Tax Credit Reg Delay, Defends OECD Talks Treasury Offers More Details on FTC Royalty Withholding Carveout Valuation Allowances Soften FTC Regs' Blow for Some Taxpayers FTC Analysis Worries Persist in Regs, USCIB Warns U.S. Treasury Tax Treaties May Offer Relief From More Troublesome FTC Regs FTC Regs’ Attribution Requirement Raises Administrability Issues In our “In the Pages” segment, Kathleen Wright, director of the state and local tax program in the School of Taxation at Golden Gate University, chats about her Tax Notes piece, “The States’ Response to Wynne Seven Years Later.” Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Johan Langerock, policy adviser in the European Parliament, discusses his visit to Washington, the future of the OECD two-pillar tax plan, and the EU’s green initiative. For additional coverage, read these articles in Tax Notes: DSTs ‘Back on Table’ if U.S. Doesn’t Adopt Pillar 1, MEPs Say EU Stays Focused on Pillar 2 Despite Pillar 1 Delays Pressure Mounts for EU Ministers on Pillar 2 Agreement EU Lawmakers Back Climate Plans but Challenges Remain Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Tax Notes reporter Benjamin Valdez discusses the Florida legislation eliminating Disney's special tax district, what led to its passage, and what to expect in the future. For additional coverage, read these articles in Tax Notes: Federal Judge Dismisses Taxpayers' Suit Over Disney District Bill Florida Taxpayers Sue Over Disney Tax District Dissolution Florida Governor Signs Bill to End Disney's Special Tax District Florida Bill to Eliminate Disney’s Special Tax District Goes to Governor Florida Governor Seeks to End Disney’s Special Tax District Follow us on Twitter: Benjamin Valdez: @benmvaldez David Stewart: @TaxStew Tax Notes: @TaxNotes ** For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Tax Notes reporters Paul Jones and Nathan Richman discuss the $141 million settlement over Intuit’s TurboTax Free Edition program and the potential tax break for Intuit. For additional coverage, read these articles in Tax Notes: TurboTax Settlement May Open the Door to Huge Tax Break Intuit, States Enter Settlement Over ‘Free File’ Scandal GAO: Taxpayer Use of Free File Waned After Intuit’s Exit Intuit’s Ad Campaign for ‘Free’ Tax Software Draws FTC Ire Intuit to Exit Free File Alliance Intuit Fails to Secure Injunction in Tax Prep 'Bait-and-Switch' Fight Intuit Free File Arbitration Strategy Backfires New York Governor Calls for Investigation of Tax Return Preparers In our “In the Pages” segment, Allison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University in Montreal, chats about her Tax Notes piece, “Let the GILTI/GLOBE Games Begin.” Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Elodie Lamer and Nana Ama Sarfo of Tax Notes discuss the tax implications of golden visas and passports, which allow affluent foreigners to receive residency or citizenship in exchange for a minimum level of investment. For additional coverage, read these articles in Tax Notes: EU Commission Proposes Thorough Examinations of Golden Visas EU Commission Steps Up Legal Fight Over Maltese Golden Passports EU Commission Wants to Revoke Golden Passports of Putin Allies EU Considers Strengthening Security Checks of Golden Visa Holders Italy and NGOs Call for Open Wealth Registry to Target Russians Analysis: Tax Incentives Among the Lures Targeting Digital Nomads Vanuatu’s Golden Passport Regime Endangers Agreement With EU EU Greenlights Malta's Plans for Tackling Tax Avoidance Follow us on Twitter: Elodie Lamer: @ElodieLamer Nana Ama Sarfo: @nanaama_sarfo David Stewart: @TaxStew Tax Notes: @TaxNotes ** For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship. This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Timothy Noonan of Hodgson Russ LLP discusses how some states tax remote employees and the effect of temporary pandemic tax changes. For additional coverage, read these articles in Tax Notes: Bill Seeks to Shield Teleworkers From St. Louis's Earnings Tax Analysis: The Pandemic’s Tax Fallout Continues Remote Work Complicates Employer Tax Compliance, Pressures States to Revise Rules New York Remote Work Rules Clash With COVID-19 Realities, Experts Say In our “In the Pages” segment, Doug Borg, a manager in the Washington office of RSM US LLP, chats about his coauthored Tax Notes piece, “Puerto Rico Resident Exemption to Be Focus of IRS Audit Campaign.” Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Beth Viola and Nicole Elliott of Holland & Knight discuss the latest clean energy tax proposals and the likelihood of their passage in Congress. For additional coverage, read these articles in Tax Notes: Bipartisan Energy Bill May Focus on Carbon Capture Credits Analysis: Low-Carbon Hydrogen Credits Break Through Green Tax Credits Spotlighted in State of the Union Follow us on Twitter: Marie Sapirie: @mariesapirie David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Valeria Tarasenko of Dentons Kyiv discusses the Ukrainian government’s tax policy changes in response to the Russian invasion.  For additional coverage, read these articles in Tax Notes: Ukraine Issues Guidance on Corporate Tax Benefits Argentina Proposes Tax on Profits of Firms Benefiting From War ICRICT Calls on G-20 to Establish Global Asset Registry NGOs Highlight Effectiveness of Taxing Russian Energy Bipartisan Bill Targets Foreign Tax Credits in Russia Ukraine Considering Tax Increases for MNEs With Ties to Russia OECD Expects More Information Requests as War in Ukraine Rages In our “In the Pages” segment, Robert van Brederode, the founding partner of BrederodeTax LLC, chats about his Tax Notes International article, “Ethical Equilibrium in Taxation.”  Follow us on Twitter: Sarah Paez: @PaezWrites David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

IRS Commissioner Charles Rettig discusses the current state of the tax agency, including the paper return backlog, technology improvements, and hiring updates. Listen to the entire interview here: The State of the IRS with Commissioner Charles RettigFor additional  coverage, read these articles in Tax Notes: Rettig Warns Against New Info Reporting Rules Without Funding New Tax Credits Blamed for Huge Number of 2021 Filing Errors New Hiring Authority Paying Off for IRS, Rettig Says Taxpayer Advocate Urges Rapid IRS Uptake of Paper-Scanning Tech IRS Modernization Has Means but Not Funding, Rettig Says Rettig Makes a Big Backlog Pledge, Defends Audit Priorities Follow us on Twitter: Cara Griffith: @TaxCaraGriffith David Stewart: @TaxStew Tax Notes: @TaxNotes For more about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Rohit Kumar of PwC discusses the Biden administration’s fiscal 2023 budget, explaining the new proposals and how the budget is different than the Build Back Better Act.For additional  coverage, read these articles in Tax Notes: Tax Pros Eye Biden’s Estate Tax Plans, Shrug Off Billionaire’s Tax  White House Seeks Double-Digit Increase in IRS Funding Plans for Taxing the Wealthy and Corporations Grow Larger Treasury Green Book Reveals Major Changes in Tax Goals  In our “In the Pages” segment, Tony Santiago, the founder and president of TaxSearch Inc., chats about his series on the hiring and retention of U.S. tax professionals. Read the first article in his series, “Tax Hiring Outlook 2022.” Follow us on Twitter: Jonathan Curry: @jtcurry005 David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by the District of Columbia Bar. For more information, visit dcbar.org.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Tax Notes reporters Jonathan Curry and Caitlin Mullaney set the record straight on 10 common tax myths. For more coverage, read Mullaney's article in Tax Notes, "#TaxTok Answers the Request for Easy-to-Understand Tax Info."Follow us on Twitter: Jonathan Curry: @jtcurry005 Caitlin Mullaney: @MullaneyWrites David Stewart: @TaxStew Tax Notes: @TaxNotes For more about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students. **This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Marlene Nembhard Parker and Fabrizia Lapecorella discuss their partnership as the first co-chairs of the OECD inclusive framework on base erosion and profit shifting and speculate on the future of women leading international tax. For additional  coverage, read these articles in Tax Notes:   OECD's BEPS Inclusive Framework Appoints New Co-Chair OECD Tax Standard-Setting Body Appoints New Chair Follow us on Twitter: Stephanie Soong Johnston: @SoongJohnston David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart

Tax Notes reporter Andrew Velarde discusses the tax structure dispute in Whirlpool v. Commissioner and the case’s future implications for multinational companies. For additional  coverage, read these articles in Tax Notes:  No Full Court Rehearing for Whirlpool, Sixth Circuit Says Whirlpool Agitated Over Attempt to Brand It a Tax Cheat Parts Manufacturer Sees Daylight Between Itself and Whirlpool DOJ Urges Circuit to Reject Whirlpool’s Call for Rehearing Groups Line Up to Warn Circuit About Whirlpool Fallout Whirlpool Wants Circuit to Give Branch Income Case Another Spin Whirlpool’s Circuit Court Loss Could Cost It $95 Million In our “In the Pages” segment, Gary Wilcox, a partner at Mayer Brown LLP, chats about his coauthored Tax Notes piece, “Will Jurisdictional Nexus Survive Chevron Step 1?”Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan Parrish

Professor Richard Schmalbeck of Duke University Law School discusses college sports and taxation, including the potential effect of compensation for coaches and athletes on colleges’ tax-exempt status. For more, read Schmalbeck and Zelenak's paper, "The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax."For related coverage, read these articles in Tax Notes:  Taxwriter Questions More Universities About Coaches' Salaries Taxwriter Questions Big Salaries of Two College Coaches Listen to the episode mentioned: Taxing College Athletes After NCAA v. AlstonFollow us on Twitter: Robert Goulder: @RobertGoulder David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan Parrish

Martin A. Sullivan, Tax Analysts’ chief economist, provides an overview of the U.S. economy before and during the COVID-19 pandemic, explaining the drastic increase in inflation and what is needed to curb it. For more, read Sullivan's article in Tax Notes, "Your Quick Guide to the COVID-19 Economy and the Future of Inflation."Listen to the episodes mentioned in this interview: Breaking Down the American Rescue Plan Act Countering the Coming Coronavirus Recession Follow us on Twitter: Martin Sullivan: @M_SullivanTax David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan Parrish

Professor Adam Crepelle of the George Mason University Antonin Scalia Law School discusses the complicated tax relationship between U.S. states and Native American tribes.Listen to more Tax Notes Talk episodes from our critical tax theory series: Wealth, Inequality, and Taxes in the U.S. Feminism and the Tax Code Taxes and the LGBTQ Community Addressing Racial Inequity in State and Local Tax Policy The Tax Code and Economic Justice in America How Racial Diversity Shaped U.S. International Tax Policy In our “In the Pages” segment, Tatiana Falcão, an international tax law consultant and policy adviser, chats about her Tax Notes series on cryptocurrency. Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan Parrish

Pascal Saint-Amans discusses his decadelong tenure as the director of the OECD Centre for Tax Policy and Administration and what’s to come in the future. For additional coverage, read these articles in Tax Notes:  A Decade of Change: OECD Tax Chief Looks Back at 10 Years on the Job OECD Working to Cut Revenue Sourcing Complexity, Tax Chief Says Uncoordinated Climate Policies Risk Carbon Leakage, OECD Warns Countries Must Unite on Carbon Pricing, OECD Tax Chief Says Conversations: Pascal Saint-Amans Follow us on Twitter: Stephanie Soong Johnston: @SoongJohnston David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan Parrish

Eelco van der Enden, the new CEO of the Global Reporting Initiative, discusses the growing environmental, social, and governance landscape and why tax is a necessary and important part of ESG reporting. For more, read Sarfo's article on van der Enden, "New GRI CEO Shares Vision on ESG Tax Disclosures."In our “In the Pages” segment, Steven Wlodychak, the former indirect state and local tax policy leader for EY, chats about his upcoming Tax Notes piece, “State PTE Tax Updates: Agency Guidance and Even More Differences!”  Follow us on Twitter: Nana Ama Sarfo: @nanaama_sarfo David Stewart: @TaxStew Tax Notes: @TaxNotes **This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan Parrish