The TCJA Five Years Later: Federal Tax Issues
12/09/22 • 28 min
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:
- This Isn’t Your Father’s Tax Extender Package
- Year-End Tax Title Still in Rumor Realm
- Dems Ready to Deal; GOP Is a ‘Maybe,’ Former Top Pelosi Aide Says
- Lame-Duck Talks May Be Stalled Through December 6
- Lack of GOP Wave Dims Section 199A Permanence Chances, Group Says
- Research Amortization Procedural Guidance Expected This Year
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.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart
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:
- This Isn’t Your Father’s Tax Extender Package
- Year-End Tax Title Still in Rumor Realm
- Dems Ready to Deal; GOP Is a ‘Maybe,’ Former Top Pelosi Aide Says
- Lame-Duck Talks May Be Stalled Through December 6
- Lack of GOP Wave Dims Section 199A Permanence Chances, Group Says
- Research Amortization Procedural Guidance Expected This Year
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.”
Follow us on Twitter:
**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart
Previous Episode
The TCJA Five Years Later: State Tax Issues
In the first of a three-episode series, Steven Wlodychak, formerly with EY, discusses the creation of the SALT cap deduction by the Tax Cuts and Jobs Act and how states addressed it and other changes.
For additional coverage, read these articles in Tax Notes:
- Consistent Guidance on SALT Cap Workarounds Needed, Panel Says
- California Governor Signs SALT Cap Workaround Fix
- Pennsylvania Bill Would Create SALT Cap Workaround
- ‘No SALT, No Deal’ Becomes No More
Follow us on Twitter:
**
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart
Next Episode
The TCJA Five Years Later: International Tax Issues
In the third of a three-episode series, former senior Treasury official Chip Harter discusses his experience creating the international tax guidance for the Tax Cuts and Jobs Act and the evolution of those provisions.
Listen to the other two episodes in the series:
For additional coverage, read these articles in Tax Notes:
- Proposed Regs Target Consolidated Group CFC Income Inclusions
- Anti-Injunction Act Bars Silver’s GILTI Suit, Court Finds
- Government Pursues Liberty Global for $284 Million in DRD Dispute
- Spectrum Brands Files Protective Return After Liberty Global
- Biden Wants to Drop the BEAT and Replace It With Pillar 2
Follow us on Twitter:
**
This episode is sponsored by the District of Columbia Bar Taxation Community. For more information, visit https://site.pheedloop.com/event/TaxConference2023/home/?utm_source=TaxNotes&utm_medium=Banner&utm_campaign=TaxConference&utm_id=TaxConference.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart
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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