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Tax Notes Talk - The TCJA Five Years Later: Federal Tax Issues

The TCJA Five Years Later: Federal Tax Issues

Tax Notes Talk

12/09/22 • 28 min

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In the second of a three-episode series, Jennifer Acuña, now with KPMG and former tax counsel for the Ways and Means Committee, discusses how guidance for the Tax Cuts and Jobs Act is still evolving.
Listen to the first episode in the series here: The TCJA Five Years Later: State Tax Issues
For additional coverage, read these articles in Tax Notes:

In our “Editors’ Corner” segment, Michelle Markham, a professor at Bond University, chats about her Tax Notes column, Markham on Managing Disputes, and her latest installment, “Advancing Tax Certainty: The New OECD Bilateral APA Manual.”
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This episode is sponsored by SafeSend. For more information, visit safesend.com.
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

12/09/22 • 28 min

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Tax Notes Talk - The TCJA Five Years Later: Federal Tax Issues

Transcript

David D. Stewart: Welcome to the podcast. I'm David Stewart, editor in chief of Tax Notes Today International. This week: TCJA at 5, federal edition.

We're approaching the fifth anniversary of the passage of the Tax Cuts and Jobs Act. So we've been talking about global intangible low-taxed income, foreign-derived intangible income, and the state and local tax cap for half a decade. To mark the occasion, we're spending three episodes taking a closer look at how t

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