75 subscribers
انتقل إلى وضع عدم الاتصال باستخدام تطبيق Player FM !
المدونة الصوتية تستحق الاستماع
برعاية
An Update on Pillar 1 Amount B
Manage episode 406521758 series 2286091
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 Simplification Framework
- Amount B Tax Certainty Is a Red Line for U.S., Bello Says
Follow us on Twitter:
- Stephanie Soong: @StephanieSoong
- 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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart
365 حلقات
Manage episode 406521758 series 2286091
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 Simplification Framework
- Amount B Tax Certainty Is a Red Line for U.S., Bello Says
Follow us on Twitter:
- Stephanie Soong: @StephanieSoong
- 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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart
365 حلقات
كل الحلقات
×1 The Corporate Transparency Act: Recent Challenges and Confusion 18:16
1 State Tax Policy Trends to Watch in 2025 41:00
1 Year-End Collection: Tax Oddities of 2024 32:12
1 Making Progress: Updates on the OECD Tax Reform Plan 13:34
1 Planning for the Future: Succession in Tax Leadership 21:55
1 Behind the Story: Investigating Private Placement Life Insurance 14:34
1 Exclusive: IRS Commissioner Talks Tenure and the Future of Tax 44:29
1 From Cape Town: A Practitioner’s Take on Tax in the Baltics 18:04
1 From Cape Town: Developing Tax Policy for Developing Nations 19:10
1 From Cape Town: A Sit-Down With South Africa’s Top Tax Official 50:18
1 Taxing What You Can't See: Targeting Foreign Assets 19:58
1 The Corporate Alternative Minimum Tax: Parsing Recent Guidance 30:17
1 The Constitutionality of Penalties on Undeclared Assets 20:26
1 America the Tax Haven? Exploring the U.S. Trade Deficit 31:46
1 Methane Leads the Way for Greenhouse Gas Taxes 17:48
1 Getting to the Core of the Apple State Aid Decision 20:06
1 BIAC Tax Chair Reflects on International Business Tax Landscape 32:59
1 The Future of Tax Regulations After Loper Bright 40:26
1 Checking In With Congress: Fall 2024 Preview 18:32
1 The Inadvertent Price of a Gender-Neutral Tax Code 23:55
1 Taxing Immigrant Families: The Personal Exemption After the TCJA 20:37
1 The Tax Challenges of the Navajo Nation, Part 2 30:25
1 The Tax Challenges of the Navajo Nation, Part 1 27:52
1 How Tax Incentives Drive the Film Industry 24:10
1 No More Chevron Deference: Analyzing Loper Bright and Corner Post 14:34
1 Is Carbon Pricing the Best Way to Mitigate Climate Change? 12:59
1 Less Is Moore: The Supreme Court's Ruling in Moore v. United States 13:34
1 Election Showdown: U.K. Parties Outline Tax Plans 17:14
1 Analyzing the EITC’s Role in Poverty Reduction 26:48
1 State Tax Treatment of IRA Energy Credits 16:40
1 Lessons for Partnership Tax From Trump’s IRS Audit 34:47
1 Tax Double-Header: Ohtani and His Former Translator 13:19
1 Pending Supreme Court Cases and the Challenges for Tax Policy 21:10
1 ERC Updates: Handling the Flood of Improper Claims 24:29
1 Going to the Source: A New Approach to Personal Income Taxation 42:48
1 What the End of Chevron Deference May Mean for Tax 28:05
1 Growing Deficit and the Future of U.S. Fiscal Policy 25:18
1 The SEC’s Final Climate Disclosure Rules: Simpler but Disputed 15:32
1 What’s a U.S. Trade or Business? Analyzing YA Global 33:16
1 Senate Stasis: An Update on Congress’s Tax Deal 17:08
1 Navigating the Corporate Transparency Act 26:09
1 Medtronic, 3M, Abbott Labs, Oh My! Transfer Pricing Update 38:57
1 Taxing Billionaire Borrowing: A New Kind of Wealth Tax? 30:17
1 Tracking the Latest on the House Tax Reform Plan 20:26
1 The Plastic Problem: Using Tax to Protect the Environment 33:03
1 Liberty Global and the Economic Substance Doctrine 15:34
1 What to Expect in the 2024 Filing Season 33:14
1 Moore 2.0? Analyzing Altria Group Inc. v. United States 21:03
1 Spotlighting Tax Transparency Around the Globe 16:36
1 State Tax Policy Trends to Watch in 2024 31:11
1 Year-End Collection: Tax Oddities of 2023 22:13
1 A Recap of SCOTUS Oral Arguments in Moore v. United States 30:13
1 The Reporter's Notebook: Stories From Covering the OECD 18:55
1 Navigating New Guidance on the Corporate Alternative Minimum Tax 36:59
1 IRA Energy Credits, Part 2: Proposed Regs and What’s Next 38:15
1 IRA Energy Credits, Part 1: History and Early Guidance 31:30
1 The EU's Latest Plan to Simplify Corporate Taxation 17:33
1 Race-Based Poll Taxes and 20th-Century Discrimination 37:55
1 IRS Key Updates: ERC, EITC, and Government Shutdown Plans 32:02
1 Cryptocurrency and the Newly Proposed Tax Rules on Digital Assets 23:07
1 An Update on the Foreign Tax Credit Rules and IRS Relief 17:51
1 The Intersection of U.S. Tax Law and Democracy 36:54
1 Checking In With Congress: Fall 2023 Preview 20:43
1 Tax and the Future of Artificial Intelligence 23:24
1 Pillar 1 Amount B: Disagreements and Divides 16:40
1 The Employee Retention Credit: Scams and Successes 35:19
1 Inside Bidenomics: Unpacking the President's Tax Priorities 14:59
1 Manal Corwin Takes the Helm: Updates on the OECD Tax Reform Plan 35:27
1 Moore Money, More Tax Problems? Analyzing Moore v. United States 26:43
1 The Evolution of International Corporate Taxation 26:31
1 Let's Make a Deal: Examining the U.S.-Chile Tax Treaty 28:02
1 House GOP Tax Package: The Kickoff for Congressional Bargaining? 37:00
1 Five Years of Wayfair: Continuing Complexity 30:01
1 Crisis Averted: Breaking Down the Debt Ceiling Bill 13:14
1 U.S. Economic Update: Inflation, the Deficit, and the Debt Limit 21:59
1 We’re Free Filin’? Assessing the IRS’s Direct File Report 31:33
1 State’s Victory: An Update on Maryland’s Digital Advertising Tax 13:18
1 Clarence Thomas’s Luxury Travel and the Gift Tax 29:36
1 Taxpayer Scores: Farhy Blocks International Reporting Penalties 13:59
1 Emissions Free Trade: EV Tax Credit Sourcing Rules and the EU 32:49
1 Lies for Likes: Evaluating Social Media Tax Scams 35:28
1 Analyzing the IRS’s Inflation Reduction Act Spending Plan 42:44
1 Bad Credit: A Look at Switzerland’s Bank Secrecy 30:47
1 Grace Perez-Navarro: Tax Mainstay for 30 Years 31:55
1 More of the Same: Breaking Down Biden’s Budget 29:01
1 Bringing Order to Chaos? Digital Services Taxes and Pillar 1 23:43
1 Paving the Way for the Next Generation of Tax Professionals 30:26
1 IRS Victory: 3M Transfer Pricing Challenge Update 17:02
1 Updates From IRS Criminal Investigation Deputy Chief 46:56
1 Examining Treasury’s Review of Racial Bias in the U.S. Tax Code 29:00
1 Analyzing the Constraints of the OECD Corporate Mediation Process 28:38
1 A Closer Look at the National Sales Tax Proposal 31:23
1 Teaching Tax Law Critically and the Earned Income Tax Credit 39:11
1 Trump’s Tax Returns and the Future of Transparency 33:12
1 State Tax Policy Trends to Watch in 2023 30:17
1 Year-End Collection: Tax Oddities of 2022 16:47
1 The TCJA Five Years Later: International Tax Issues 38:55
1 The TCJA Five Years Later: Federal Tax Issues 28:04
1 The TCJA Five Years Later: State Tax Issues 30:17
1 Advancing the Pillars: An OECD Tax Reform Project Update 26:20
1 IRS in Flux: New Funding and New Commissioner 33:23
1 Updates From the Tax Court: Post-COVID Plans and New Funding 35:26
1 Taking a Look Behind the Mic for Our Fifth Anniversary 29:02
1 Assessing the New U.K. Leadership’s Unexpected Tax Changes 32:54
1 The New Excise Tax on Corporate Stock Buybacks 35:29
1 U.S. Tax Provisions Driving the Fight Against Climate Change 32:47
1 $80 Billion in New Funding: What’s Next for the IRS? 38:41
1 The Unexpected Tax Consequences of Overturning Roe v. Wade 25:55
1 Analyzing the Corporate Alternative Minimum Tax 32:11
1 Breaking Down the Tax Changes in the Inflation Reduction Act 30:25
1 Congress vs. Inflation: The Legislative Showdown 27:54
1 Trouble Ahead? Inflation and the Coming Recession 30:46
1 Implementation Issues: An OECD Tax Reform Project Update 25:48
1 The Comey and McCabe Audits: Questions and Concerns 22:25
1 Superfund Taxes: The Cost of Cleaning Up the Environment 30:33
1 A Closer Look at Low-Income Taxpayer Clinics 29:09
1 The Advance Child Tax Credit: 2022 and Beyond 22:04
1 The Final Foreign Tax Credit Rules: Complaints and Confusion 43:06
1 The European Parliament Comes to Washington 32:36
1 Examining Florida’s Removal of Disney’s Special Tax District 14:01
1 Free for a Fee: Intuit's TurboTax Scandal 21:00
1 First-Class Tax Opportunities: Golden Visas and Passports 19:26
1 The Future of Tax Policy for Remote Workers 40:51
1 Adjusting for Climate Change: Clean Energy Tax Proposals 23:18
1 Examining the Ukrainian Tax Implications of Russia’s Invasion 35:24
1 IRS Commissioner Talks About the State of the Service 44:24
1 The Biden Budget: Build Back Better Again? 36:28
1 Dynamic Duo: Meet the BEPS Inclusive Framework Co-Chairs 35:41
1 Whirlpool Sends the Tax World Spinning 22:12
1 The NCAA vs. Taxation: How Colleges Are Caught in the Middle 35:00
1 Inflation, Tax, and the COVID-19 Economy 23:33
1 State Tax Authority and Native Americans: Complex and Convoluted 39:18
1 Pascal Saint-Amans: 10 Years of OECD Tax Leadership 34:39
1 ESG’s Biggest Champion Talks Tax Transparency and Reporting 43:02
1 From Tax Promise to Policy: Biden’s First Year in Office 18:06
1 The World of NFTs: Taxation and Compliance 28:18
1 Looking Ahead to the 2022 Filing Season and What to Expect 38:13
1 The Tax Diplomat: Reflections From Former BIAC Tax Chair 46:27
1 200 Episodes: Tax Notes Talk's Defining Interviews 35:27
1 Year-End Collection: Tax Oddities of 2021 34:13
1 How Technology Is Shaping Tax Jobs of the Future 41:59
1 The Sky’s the Limit: Looking at U.S. Air Travel Taxation 27:09
1 Looking Ahead: State Tax Policy Trends to Watch in 2022 42:15
1 The Fight Over Maryland’s Digital Advertising Tax, Part 2 27:53
1 The Fight Over Maryland’s Digital Advertising Tax, Part 1 26:29
1 Wealth, Inequality, and Taxes in the U.S. 42:59
1 Talking With the National Taxpayer Advocate: A Look Ahead 51:08
1 The Advance Child Tax Credit: Changes Coming? 31:15
1 The End Is Nigh: An Update on the OECD Tax Reform Plan 30:54
1 Let’s Talk Tax Havens: The EU Blacklist and the Pandora Papers 19:01
1 Crunch Time: An Update on the Infrastructure and Budget Bills 33:54
1 Breaking Down the Cryptocurrency Tax Proposals in Congress 37:08
1 Tracing the Global Minimum Tax Rule’s Path for Success 31:39
1 Recapping States’ SALT Cap Workarounds 38:08
1 Keeping Up With Congress: Fall 2021 Preview 17:59
1 The Case for a Border-Adjusted Carbon Tax 30:04
1 A Look at Life in Lockdown and Beyond for Women in Tax 13:56
1 The Beginning of the End? An Update on the OECD Tax Reform Plan 22:58
1 Taxing College Athletes After NCAA v. Alston 29:04
1 VAT Matters: Exploring the EU E-Commerce Reforms 39:00
1 The Advance Child Tax Credit: What Lies Ahead 25:30
1 Reflecting on the U.N. Tax Committee’s Work in a World in Flux 31:11
1 The State Fight to Eliminate the Federal Restriction on Tax Cuts 30:58
1 The State of State Aid After Amazon and Engie 22:14
1 The U.S. Influence on the OECD’s Global Tax Reform Plan 24:10
1 Interacting With the IRS: Pandemic Challenges and Detours 36:38
1 The Tax Issues Facing Tax-Exempt Organizations 38:48
1 The U.N. Tax Committee and Developing Countries 46:38
1 Stranger Than Fiction: Lessons From Odd Tax Facts of Yore 34:12
1 The European Commission’s Year Ahead in Tax 45:03
1 Breaking Down the American Rescue Plan Act 37:10
1 Gender Equality, Tax, and the Pandemic 21:33
1 Talking With Paul Tang: Tax Fairness in the EU 39:39
1 How Tax Policy Can Help Low-Income Americans’ Pandemic Plight 28:37
1 Distressed Communities and the Role of Economic Incentives 22:15
1 Practitioners Anticipate Tax Filing Season Wins and Woes 44:40
1 State Legislature Check-In: Tax Priorities in 2021 27:39
1 Capitol Hill Check-In: Tax Priorities in 2021 25:04
1 New Year, New Tax Rules? An OECD Tax Reform Project Update 23:35
1 A Closer Look at IRS Audit Selection Bias 27:05
1 How Inclusive Is the OECD’s Inclusive Framework? 45:56
1 Looking Ahead: Tax Policy and Legislation in 2021 21:57
1 Year-End Collection: Tax Oddities of 2020 20:50
1 Loren Ponds Talks Secrets to Success and Writing Tax Reform 27:07
1 Talking With the Tax Court Chief Judge: A Year of Change 50:07
1 Coca-Cola Transfer Pricing Challenge Fizzles 20:42
1 The Impact of the 2020 U.S. Elections on International Tax 40:33
1 2020 Election Aftermath: The Future of U.S. Tax Policy 24:56
1 50 Years Later: The Fight for Tax Transparency 32:21
1 Take A Break: Virtual Success in the Pandemic 31:29
1 Delays Ahead: An Update on the OECD’s Global Corporate Tax Reform 26:01
1 How Small Business Tax Expenditures Miss Women-Owned Firms 27:32
1 Exit Interview With IRS Criminal Investigation Chief 29:43
1 Addressing Racial Inequity in State and Local Tax Policy 25:10
1 The Principles of Good Academic Writing 22:30
1 The Tax Code and Economic Justice in America 30:28
1 IRS Chief Counsel Describes New Normal of Settlement Days 26:58
1 iWin: A Closer Look at Apple’s State Aid Victory 31:38
1 How Racial Diversity Shaped U.S. International Tax Policy 44:23
1 Digital Advertising Taxes and the States 15:14
1 Building an Expat Empire: One Tax Practitioner’s Story 32:30
1 Wayfair Two Years Later: Compliance and Cost 48:52
1 The Deal With Conservation Easements: A Traditionalist's View 21:15
1 The Deal With Conservation Easements: P4C’s View 28:54
1 SCOTUS Deliberates Trump's Tax Returns 19:23
1 From Henry VIII to James Bond: Weird Tax Facts Throughout History 25:04
1 Pillar 3 for the OECD: A Global Excess Profits Tax 26:57
1 COVID-19 and Tax Effects on Real Estate 31:43
1 The CARES Act: What's New and What's Next 24:04
1 Countering the Coming Coronavirus Recession 12:39
1 Tax Planning and the Coronavirus Pandemic 16:58
1 States Seek Tax Incentives Truce After Amazon HQ2 18:49
1 Eric Hylton: The New IRS Chief of Small Business 27:48
1 Final Opportunity Zone Rules: A Deep Dive 31:12
1 A Conversation With Former National Taxpayer Advocate: The Fight for Taxpayer Rights 29:29
1 A Conversation With Former National Taxpayer Advocate: A New Era 23:58
1 2020 Foresight: Tax Legislation and Regulations 24:19
1 Year-End Collection: Tax Oddities of 2019 16:57
1 A Conversation With Scott Peterson: Wayfair, Kansas Controversy, and the Gig Economy 32:30
1 Bonus Episode: Taxes and Inequality in America 23:19
1 Analyzing The OECD's Pillar 2 Proposal 24:19
1 Digitalization and Developing Countries 20:10
1 Bonus Episode: Taxing Corporate Wealth 15:46
1 The OECD’s Unified Pillar 1 Proposal: A Closer Look 23:28
1 A Conversation with Former IRS Commissioner John Koskinen: Trump and Transparency 22:08
1 A Conversation with Former IRS Commissioner John Koskinen: Tax Administration 24:43
1 From London: An Inside Look at the OECD’s Tax Morale Report 18:08
1 ‘Son of Wynne’ and the Fight over Resident Tax Credits 10:28
1 Back in Session: Congress's Next Tax Moves 13:13
1 Uber’s Solution to Taxing the Digital Economy 21:29
1 A Conversation with Francine Lipman: Nevada Tax Commissioner, Pro Bono Advocate 22:11
1 Private Equity Firm Conversions In A Post-TCJA World 9:54
1 The Digital Services Tax: European Developments and U.S. Backlash 12:14
1 Behind the Scenes of OIRA and Draft TCJA Regs 20:30
1 U.S. Supreme Court Upholds Auer Deference, With Limitations 25:43
1 G-20 Meeting: OECD Digital Economy Taxation Update 10:49
1 ABA Meeting: Key Insights Into TCJA Guidance 12:39
1 Perspectives on the Taxation of the Digital Economy 41:18
1 A Conversation With the Taxpayer Advocate: Exit Interview 43:11
1 A Conversation With the Taxpayer Advocate: Filing Season 35:41
1 Final Transition Tax Regs: An Analysis of Important Changes 13:25
1 Tariffs, Free Trade, and Open Economies 26:08
1 The Regulatory Power of the Executive Branch 20:34
1 Tax Policy and the EU's Unanimity Requirement 26:50
1 Revisiting the OIRA Reg Review Process 14:54
1 The Year Ahead: Tax Legislation and Regulations 22:42
1 Year-End Collection, Volume 2: Tax Oddities 16:35
1 Year-End Collection, Volume 1: Tax Oddities 12:47
1 International Taxation Conference 2018: A View From India 12:19
1 The Midterm Elections: Implications for Tax Policy 30:39
1 Deciphering the New Loss Limitation Rules 6:09
1 The Taxability of Peer-to-Peer Car Sharing 14:12
1 Proposed 199A Regs: An In-Depth Overview 15:50
1 A Look Ahead at the ABA Section of Taxation Meeting 11:34
1 TCJA's Effect on Law Firms' Tax Practices 10:59
1 Measuring the Success of the TCJA’s Tax Cuts 10:52
1 Year Ahead: Tax Legislation and Regulations 17:03
1 Treasury’s Missing Corporate Tax Incidence Report 9:11
1 Passthroughs and the Unified Tax Reform Framework 8:55
مرحبًا بك في مشغل أف ام!
يقوم برنامج مشغل أف أم بمسح الويب للحصول على بودكاست عالية الجودة لتستمتع بها الآن. إنه أفضل تطبيق بودكاست ويعمل على أجهزة اندرويد والأيفون والويب. قم بالتسجيل لمزامنة الاشتراكات عبر الأجهزة.