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Professor Afton Titus of the University of Cape Town explains her view on how the tax initiatives of the OECD and United Nations affect developing nations.

For other episodes from Cape Town, listen to "From Cape Town: A Sit-Down With South Africa's Top Tax Official."

For more coverage, read the following in Tax Notes:

• Trump Win Casts Shadow Over OECD Global Tax Reforms
• OECD Framework Discussing Permanent Pillar 2 Safe Harbors
• Frustration Persists in OECD Framework Over Pillar 1
• U.N. Official Floats Cooperation With OECD on Tax Dispute Issues
• New U.N. Model Tax Treaty Article Is a Win for Developing Countries
• Bilateral Treaty Sourcing Rules Harm Developing Countries, Paper Says

For information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024 

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South African Revenue Service Commissioner Edward Kieswetter discusses his tenure leading the agency and the country’s position in the modernization of the international tax system.

For more coverage, read the following in Tax Notes:

• DSTs Could Violate Tax Treaty Obligations, U.N. Official Says
• EU Commission Fully Supports Permanent Pillar 2 Safe Harbor
• OECD Framework Discussing Permanent Pillar 2 Safe Harbors
• Frustration Persists in OECD Framework Over Pillar 1
• U.N. Official Floats Cooperation With OECD on Tax Dispute Issues
• New U.N. Model Tax Treaty Article Is a Win for Developing Countries
• South African Tax Chief Warns Taxing Right Fight Will Intensify

For information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024 

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• David Stewart: @TaxStew
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Tax Notes contributing editor Robert Goulder shares his take on the effects of the Foreign Account Tax Compliance Act and common reporting standards on the feasibility of taxing foreign assets.

Listen to our previous episodes on taxing hidden assets:

• The Constitutionality of Penalties on Undeclared Assets
• America the Tax Haven? Exploring the U.S. Trade Deficit

For more coverage, read the following in Tax Notes:

• Trump Vows to End ‘Double Taxation’ of Overseas Citizens
• Court Tells DOJ No Do-Over in Venture Capitalist FBAR Case
• EU, Belgium Say Domestic Bank Secrecy Hinders Tax Transparency
• U.S., Switzerland to Exchange Info Under New FATCA Deal From 2027
• IRS Approves Argentina’s Data Security for FATCA Exchanges
• Transparency Not a Threat to Privacy, Tax Justice Network Says

For information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024 

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Monisha Santamaria and Nick Tricarichi of KPMG discuss the scope of the latest guidance on the corporate alternative minimum tax and its impact on tax and accounting professionals.

Listen to our previous episode on CAMT: Navigating New Guidance on the Corporate Alternative Minimum Tax

For more coverage, read the following in Tax Notes:

• Exempt Orgs Get Temporary Break From Filing Corporate AMT Form
• Corrections Coming for Corporate AMT Proposed Regs
• Treasury Downplays FTC Timing Concerns in Corporate AMT Regs
• More Corporate AMT Safe Harbors Are on the Table
• Analysis: CAMTyland Adventures, Part V: Coping With CAMTyland Grief

For information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024 

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Tax Notes White House reporter Alexander Rifaat discusses the tax policies proposed by Vice President Kamala Harris and former President Trump.

For more coverage, read the following in Tax Notes:

• Trump Proposes Tax Write-Off for Generator Purchases
• Trump Proffers Tax Incentives for Car Owners, Manufacturers
• Trump’s Plan Would Swell Deficit More Than Harris’s, Study Says
• No Indication Vance Will Release Tax Returns
• Harris Proposes New Manufacturing Tax Credit
• Unrealized Capital Gains Proposal Faces Uncertain Path
• Harris Says ‘Trump Tax’ Would Cost Americans $4,000 Annually
• Harris Held Talks With Union Before Making Tip Pledge

Audio clips obtained from C-SPAN.

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Tax Notes contributing editor Robert Goulder discusses the history of foreign bank account reporting penalties and how two recent court cases could affect the FBAR regime. 

For more coverage, read the following in Tax Notes:

• Jury Finds Professor’s FBAR Failures Willful
• FBAR Penalty Circuit Split Has Potential for Supreme Court Review
• Schwarzbaum FBAR Penalty Dispute Results in Circuit Split
• Court Tells DOJ No Do-Over in Venture Capitalist FBAR Case
• Ninth Circuit Approves Prejudgment Interest for FBAR Penalties

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Professors Kenneth Austin and Hillel Nadler discuss the policies that they believe make the United States a tax haven, and the resulting effects on the economy.

For more, read Nadler and Austin's article in Tax Notes, "America the Tax Haven and Its Trade Deficits."

Listen to more Tax Notes Talk episodes about tax havens:

• Bad Credit: A Look at Switzerland’s Bank Secrecy
• Let’s Talk Tax Havens: The EU Blacklist and the Pandora Papers

For more coverage, read the following in Tax Notes:

• EU to Remove Antigua and Barbuda From Tax Blacklist
• Researchers Try to Quantify Firms’ Use of Tax Havens After TCJA
• BEPS Activity May Have Declined in Tax Havens, OECD Reports
• Montana DOR Amends Code to Remove Tax Haven Language
• The EU Tax Blacklist: A Six-Year Journey Toward Compliance

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Tax Notes contributing editor Nana Ama Sarfo discusses methane-related tax policy and how it might lead to future taxation of greenhouse gas emissions.

For more on taxing greenhouse gases, listen to Is Carbon Pricing the Best Way to Mitigate Climate Change?

For additional coverage, read Sarfo's analysis in Tax Notes: The Future of Carbon Taxes Could Lie in Methane

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Tax Notes contributing editor Ryan Finley breaks down the EU Court of Justice’s recent ruling that Ireland granted €13 billion of unlawful state aid to Apple and its implications for state aid analysis. 

For more coverage, read the following in Tax Notes:

• Irish Finance Minister Defends Tax System After Apple Decision
• CJEU Reinstates €13 Billion State Aid Decision Against Apple
  
  

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Alan 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 Chair

For more coverage, read the following in Tax Notes:

• OECD Targets Country Benefits That May Weaken Pillar 2 Rules
• Businesses Call for Central Platform for Global Minimum Tax Data
• GLOBE Permanent Safe Harbor Idea May Boost EU Competitiveness

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• Stephanie Soong: @StephanieSoong
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Do you have questions about tax policy in the 2024 election? Submit your questions here.

Steve Rosenthal of the Urban-Brookings Tax Policy Center and Don Susswein of RSM discuss how Congress should handle agency delegation following the Loper Bright decision. 

For more from Rosenthal and Susswein, read the following:

• Congress Can Maintain IRS Rulemaking Authority
• What About Vague ‘Delegated’ Tax Regulations?

For additional coverage, read the following articles in Tax Notes:

• DOJ, FedEx Contest Loper Bright’s Effect in Offset Earnings Case
• Loper Bright Casts Doubt on SECA Guidance Plan, Tax Pros Say

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