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Tax Notes TalkFrom Lisbon: Portuguese Tax Administration in the Digital AgePortuguese Tax and Customs Authority General Director Helena Alves Borges discusses the agency’s modernization efforts and preparation for pillar 2. For more episodes from Lisbon, listen to "From Lisbon: Highlights From the 2025 IFA Congress."For more tax news, read the following in Tax Notes:More Countries Still Considering Amount B AdoptionOECD Building Out Work on AI Usage in Tax AdministrationEU Wants Its U.S. Subsidiaries to Be Subject to Top-Up TaxFollow us on X:Stephanie Soong: @StephanieSoongDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by Avalara. For...
2025-10-2430 minTax Notes TalkStill at the Table: Updates on the OECD Global Tax ProjectTax Notes chief correspondent Stephanie Soong discusses how the Trump administration’s tax priorities have been shaping negotiations on the OECD’s two-pillar project. Listen to our previous episodes on the two pillars here:Former U.S. OECD Negotiator Talks Trump's Global Tax ImpactMaking Progress: Updates on the OECD Tax Reform PlanAn Update on Pillar 1 Amount BPillar 1 Amount B: Disagreements and DividesFor more coverage, read the following in Tax Notes:EU Tax Observatory Urges More Talks on Pillar 2 Tax IncentivesStakeholders Back Mix of Pillar 2 Tweaks to Reassure the U.S.EU Presidency Lays...
2025-05-0911 minTax Notes TalkFormer U.S. OECD Negotiator Talks Trump's Global Tax ImpactScott Levine, former Treasury deputy assistant secretary for international tax affairs, discusses President Trump’s executive order on the OECD’s global tax deal and its potential impact on the two-pillar project. Listen to our previous episodes on the two pillars here:Making Progress: Updates on the OECD Tax Reform PlanAn Update on Pillar 1 Amount BPillar 1 Amount B: Disagreements and DividesManal Corwin Takes the Helm: Updates on the OECD Tax Reform PlanFor more coverage, read the following in Tax Notes:Official Highlights Importance of Amount B Amid Undecided FutureEconomist Warns U.S. Rejec...
2025-01-3129 minTax Notes TalkMaking Progress: Updates on the OECD Tax Reform PlanTax Notes chief correspondent Stephanie Soong recaps the latest updates from the OECD’s two-pillar project and highlights what is expected from the organization in 2025. Listen to our previous episodes on the two pillars here:An Update on Pillar 1 Amount BPillar 1 Amount B: Disagreements and DividesManal Corwin Takes the Helm: Updates on the OECD Tax Reform PlanBringing Order to Chaos? Digital Services Taxes and Pillar 1For more coverage, read the following in Tax Notes:IRS to Propose Regs on OECD Amount B Transfer Pricing ApproachIRS Wants to Preserve DCL Regime Election Amid Pillar 2 Rul...
2024-12-2013 minTax Notes TalkBIAC Tax Chair Reflects on International Business Tax LandscapeAlan McLean, chair of the tax committee at Business at OECD, discusses the developments in the international business tax world during his tenure and the committee’s priorities. Listen to our episode with Will Morris, former chair of the tax committee, here: The Tax Diplomat: Reflections From Former BIAC Tax ChairFor more coverage, read the following in Tax Notes:OECD Targets Country Benefits That May Weaken Pillar 2 RulesBusinesses Call for Central Platform for Global Minimum Tax DataGLOBE Permanent Safe Harbor Idea May Boost EU CompetitivenessFollow us on Twitter:Stephanie So...
2024-09-1332 minTax Notes TalkAn Update on Pillar 1 Amount BTax 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 DividesFor additional coverage, read these articles in Tax Notes:Amount B Transfer Pricing Approach Doesn’t Deliver, BIAC SaysAmount B Might Have a Phase 2, Bello SaysAmount B Won’t Change Australia’s Inbound Distributor ApproachNew Zealand Won’t Adopt Amount B Transfer Pricing FrameworkOECD Sets Out Amount B Transfer Pricing Simplification FrameworkAmount B Tax Certainty Is a Red Line f...
2024-03-1514 minTax Notes TalkThe Reporter's Notebook: Stories From Covering the OECDIn honor of Tax Notes Talk's 300th episode, Tax Notes chief correspondent Stephanie Soong reviews her tax career and coverage of the OECD over the last decade. For additional coverage, read these articles in Tax Notes:Pillar 1 Treaty Safe Harbor May Fall Short of Goals, Group SaysEU Won’t Introduce Pillar 1 Directive, Commission Official SaysCanada’s Position on Digital Tax Is Unchanged, Freeland SaysMore European Governments Propose Global Minimum Tax BillsKuwait Signs Up to OECD Inclusive Framework and Tax Reform PlanBelgium Sends Draft Pillar 2 Legislation to ParliamentCountries Are Still at Pillar 1 Negotiating Table, Corwin Says...
2023-12-0818 minTax Notes TalkManal Corwin Takes the Helm: Updates on the OECD Tax Reform PlanManal Corwin, the new director of the OECD's Centre for Tax Policy and Administration, discusses her vision for the organization and the latest updates on the inclusive framework and two-pillar project. For additional coverage, read these articles in Tax Notes:Vietnam Proposes Global Minimum Tax Rules to Apply in 2024BIAC Calls for More Consultations on Global Minimum Tax RulesU.K. Adopts Accounting Standard Changes for Pillar 2 Tax RulesBeyond the Numbers: Another Look at the JCT Pillar 2 ReportDigital Taxes Won’t Go Away Anytime Soon, U.N. Official SaysAutonomous Business Activities Exempt From OECD Amount A Tax Ru...
2023-07-2835 minTax Notes TalkGrace Perez-Navarro: Tax Mainstay for 30 YearsGrace Perez-Navarro discusses her long career at the OECD Centre for Tax Policy and Administration and what’s next after her retirement. For additional coverage, read these articles in Tax Notes:Analysis: The OECD’s Push for Women Leaders in Tax TransparencyAnalysis: Grace Perez-Navarro — A Champion of Transparency and InclusionFollow us on Twitter:Stephanie Soong: @StephanieSoongDavid Stewart: @TaxStewTax 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/events.This episode is spo...
2023-03-2431 minTax Notes TalkAdvancing the Pillars: An OECD Tax Reform Project UpdateTax Notes chief correspondent Stephanie Soong discusses how countries are approaching implementation of the OECD’s two-pillar corporate tax reform plan and the future of the OECD after Pascal Saint-Amans’s departure. Listen to more podcast episodes on the OECD's tax reform plan:Implementation Issues: An OECD Tax Reform Project UpdateThe End Is Nigh: An Update on the OECD Tax Reform PlanThe Beginning of the End? An Update on the OECD Tax Reform Plan For additional coverage, read these articles in Tax Notes:ECOFIN To Soon Try Again for Global Minimum Tax AgreementIndian Barrister Calls f...
2022-11-2326 minTax Notes TalkImplementation Issues: An OECD Tax Reform Project UpdateTax Notes chief correspondent Stephanie Soong Johnston recaps the agreement on the OECD’s two-pillar corporate tax reform plan and discusses recent roadblocks to full implementation.Listen to more podcast episodes on the OECD's tax reform plan:The End Is Nigh: An Update on the OECD Tax Reform PlanThe Beginning of the End? An Update on the OECD Tax Reform PlanNew Year, New Tax Rules? An OECD Tax Reform Project UpdateFor additional coverage, read these articles in Tax Notes:U.K. Moves to Implement OECD-Brokered Global Minimum Tax RulesG-20 Ministers Pu...
2022-07-2225 minTax Notes TalkHow Canada Taxes Pro AthletesMarie-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 MiddleTaxing College Athletes After NCAA v. AlstonFollow us on Twitter:Stephanie Soong Johnston: @SoongJohnstonDavid Stewart: @TaxStewTax Notes: @TaxNotes**Tax Analysts is honored to be recognized by The Washington Post as a 2022...
2022-06-1727 minTax Notes TalkDynamic Duo: Meet the BEPS Inclusive Framework Co-ChairsMarlene 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-ChairOECD Tax Standard-Setting Body Appoints New ChairFollow us on Twitter:Stephanie Soong Johnston: @SoongJohnstonDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the the American Bar Association Tax Section. For more information, visit ambar.org/taxnotes.This epis...
2022-03-2535 minTax Notes TalkPascal Saint-Amans: 10 Years of OECD Tax LeadershipPascal 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 JobOECD Working to Cut Revenue Sourcing Complexity, Tax Chief SaysUncoordinated Climate Policies Risk Carbon Leakage, OECD WarnsCountries Must Unite on Carbon Pricing, OECD Tax Chief SaysConversations: Pascal Saint-AmansFollow us on Twitter:Stephanie Soong Johnston: @SoongJohnstonDavid Stewart: @TaxStewTax Notes: @TaxNotes**This epi...
2022-02-1834 minTax Notes TalkThe Category Is Tax TriviaMike Kowis, author of American Tax Trivia: The Ultimate Quiz on U.S. Taxation, challenges the Tax Notes Talk team to a game of tax trivia and discusses his new book. In a special “In the Pages” segment, Tax Notes International columnist Peter Mason chats about his new book, Building Better Taxes. Listen to related episodes:Stranger Than Fiction: Lessons From Odd Tax Facts of YoreFrom Henry VIII to James Bond: Weird Tax Facts Throughout HistoryFollow us on Twitter:Robert Goulder: @RobertGoulderStephanie Soong Johnston: @SoongJohnstonDavid Stewart: @TaxStewTax Notes: @TaxNotes**This e...
2021-11-2450 minTax Notes TalkThe End Is Nigh: An Update on the OECD Tax Reform PlanTax Notes chief correspondent Stephanie Soong Johnston recaps the final agreement on the OECD’s two-pillar corporate tax reform plan approved in October by 136 countries of the inclusive framework. Listen to more podcast episodes on the OECD's tax reform plan:The Beginning of the End? An Update on the OECD Tax Reform PlanNew Year, New Tax Rules? An OECD Tax Reform Project UpdateDelays Ahead: An Update on the OECD’s Global Corporate Tax ReformA New Tax World Order: Coming Soon?For additional coverage, read these articles in Tax Notes:G-20 Finance Chiefs Approve OECD Globa...
2021-10-1530 minTax Notes TalkTracing the Global Minimum Tax Rule’s Path for SuccessMark Strimber of RSM US LLP provides an overview of the global minimum tax rule featured in the OECD/G-20’s two-pillar project and discusses the effect it could have on various tax regimes.Listen to the episode with Tax Notes chief correspondent Stephanie Soong Johnston here: The Beginning of the End? An Update on the OECD Tax Reform PlanFor additional coverage, read these articles in Tax Notes:U.S. Must Be Bold in Global Minimum Tax Effort, Treasury SaysYellen Touts OECD Tax Deal Amid U.S. Global TCJA Reform PushTogo Joins OECD In...
2021-09-1031 minTax Notes TalkThe Beginning of the End? An Update on the OECD Tax Reform PlanTax Notes chief correspondent Stephanie Soong Johnston recaps the historic agreement reached by the majority of the OECD's inclusive framework countries on its two-pillar corporate tax reform proposal. For additional coverage, read these articles in Tax Notes:OECD Tax Chief Outlines Next Steps for Global Tax Reform DealIreland to Start Consultation on Global Tax Reform Deal SoonEU Digital Levy Delay Is Welcome News, OECD Deputy Chief SaysAmount A Plan Is a Formulary Approach Test, OECD Official SaysCountries Advance Historic Global Tax Plan With New DetailsPillar 1 of Global Tax Deal on a Slower U.S. Track, Yellen...
2021-07-2322 minTax Notes TalkNew Year, New Tax Rules? An OECD Tax Reform Project UpdateTax Notes reporters Stephanie Soong Johnston and Ryan Finley recap the OECD’s latest public consultation on its two-pillar approach to taxing the digital economy. For additional coverage, read the article in Tax Notes:Stakeholders Push for ‘Angel List’ in OECD Minimum Tax PlanU.S. Must Rethink Stance on Global Tax Reform Deal, Harter SaysDelivering on Tax Certainty Is Critical to Pillar 1’s SuccessOECD Navigates Calls for Simplifying Global Tax Reform PlanOECD Opens Global Tax Meeting to Public for the First Time**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes...
2021-01-2223 minTax Notes TalkDelays Ahead: An Update on the OECD’s Global Corporate Tax ReformTax Notes Talk host David D. Stewart chats with Tax Notes chief correspondent Stephanie Soong Johnston and Tax Notes contributing editor Nana Ama Sarfo about recent developments on the OECD’s work to rebuild the international corporate tax system for the digital age. For additional coverage, read these articles in Tax Notes:G-20 Ministers Greenlight New Deadline for OECD Global Tax AccordOECD Now Aiming for Global Corporate Tax Reform Deal by Mid-2021EU Will Respect New OECD Deadline for Reaching Global Tax DealOECD Chief to Push G-20 Ministers to Step Up on Global Tax DealCountries Push U...
2020-10-1626 minTax Notes TalkiWin: A Closer Look at Apple’s State Aid VictoryTax Notes chief correspondent Stephanie Soong Johnston and legal reporter Ryan Finley discuss Ireland and Apple Inc.’s state aid win with law professors Ruth Mason of the University of Virginia and Stephen Daly of King’s College London.For additional coverage, read these articles in Tax Notes:Ireland’s Reputation Harmed by Apple State Aid InvestigationWill the EU Commission Cut Its Losses After the Apple Decision?Crunch Time: What the Apple Decision Means for Global Tax ReformEU Court Rules Against Commission in Apple State Aid CaseNeither Apple nor Ireland on Hook for Any Escrow Fund Losses
2020-08-0731 minTax Notes TalkFrom Henry VIII to James Bond: Weird Tax Facts Throughout HistoryTax Notes colleagues David D. Stewart and Stephanie Soong Johnston discuss how tax has influenced snacks, beards, and even legends.For additional coverage, read these articles in Tax Notes:James Bond Producers Offer New Clues on Mexican IncentivesFrom Mexico With Love: How Sony Got Millions in Incentives to Rewrite 007 FilmSony E-Mails Show Plan to Exploit 'Loophole' in Expanded Film CreditsIn the segment "In the Pages Sneak Peek," Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Marty Eisenstein about his piece, "Alexa, Is AI Taxable?"***This episode is sponsored b...
2020-05-2225 minTax Notes TalkFrom London: An Inside Look at the OECD’s Tax Morale ReportGrace Perez-Navarro, the deputy director of the OECD’s Center for Tax Policy and Administration, discusses the findings of the organization’s recent report on tax morale—the willingness of companies and individuals to pay taxes—with Tax Notes Today International chief correspondent Stephanie Soong Johnston in London.For additional coverage, read these articles in Tax Notes:OECD Highlights Taxpayer Morale as a Major Factor in ComplianceTax Morale Could Be Key to Domestic Resource Mobilization***This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more i...
2019-10-0418 minTax Notes TalkFrom London: OECD Update on BEPS 2.0Pascal Saint-Amans, the director of the OECD's Center on Tax Policy and Administration, shares the latest on efforts to address the tax challenges of the digital economy with Tax Notes Today International chief correspondent Stephanie Soong Johnston in London.For additional coverage, read these articles in Tax Notes:Certainty at Core of Digital Proposal, OECD Tax Chief SaysUnilateral Actions to Tax Digital Now Diluted, OECD Chief SaysIreland Can’t Rely on Its Tax Allure After BEPS 2.0, Group WarnsU.S. and France Strike Compromise Over Digital Services TaxG-20 Leaders Greenlight OECD BEPS 2.0 RoadmapOECD Sets Course Toward Global Di...
2019-09-2023 min