RECENT EPISODES

The OECD’s pillar 2 will not only shape international and federal taxes but also affect many state and local taxes classified as covered taxes under its framework. That makes state and local taxation a crucial part of its analysis. What choices will states have to make regardless of whether the United States adopts pillar 2? How will they alter their tax structures and policies to align with the global framework? What can they do to ensure their compliance while maintaining their competitiveness? And what lessons can states take from their history of tax competition and cooperation and apply to this new challenge?

As pillar 2 moves to implementation, are developing countries prepared to participate? Have the final rules addressed their concerns? Do tax administrations in these nations still face disadvantages, and do they need additional support? Can the rules be improved to better safeguard developing countries?

The tax community is closely watching Moore v. United States because of its potential to upend large parts of the tax code. What could this case mean for the government’s ability to collect taxes? How likely is the Court to rule for the Moores? And if so, how large are the possible implications? 

The founders of the Procedurally Taxing blog will explain its importance and its new relationship with Tax Analysts, and they will also discuss the Third Circuit’s decision in Culp, in which the court held that the filing deadline for a Tax Court case isn’t jurisdictional and is subject to equitable tolling. That key decision reverses precedent and will give more taxpayers their day in Tax Court. The panel will explain what the decision (and similar cases such as Boechler v. Commissioner and Salsi v. Commissioner) means for low-income taxpayers in particular and for tax administration and jurisprudence generally.

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A SERIES ON TAX POLICY

The Taxing Issues webinar series will further the mission of Tax Analysts: to shed light on tax policy and administration by conducting timely reporting on tax issues, uncovering documents, and encouraging informed debate. The series focuses on public dialogues about cutting-edge issues in federal, state, and international tax policy and administration. We are committed not only to producing high-quality publications, but also to providing open discussion forums featuring top-flight speakers who frame and debate tax-related issues.

Our attendees come from all segments of the tax community and bring engaging questions to these conversations, challenging speakers to defend their views. Registration for our webinars is available to anyone wishing to gain insight from industry experts on timely topics affecting the tax community.

UPCOMING EVENT

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Implications of Moore

With the Supreme Court’s decision in Moore v. United States expected this month, we have assembled a panel of experts, including counsel for plaintiffs Charles and Kathleen Moore, the government’s chief litigator in the lower courts, and the author of an amicus brief. They will discuss the implications of the Court’s decision and the factors that shaped it.  

Tax Analysts is offering this episode of Taxing Issues as a free service to the public, and all attendees can receive CPE credits. To do so, you must register for the webcast before it starts and log in no later than the scheduled start time. You also must request CPE credits before each webcast, and you must answer the polling questions that will be asked throughout the event.