Year-End Collection: Tax Oddities of 2023

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Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's oral arguments in Moore and predicts what's next for the case.
For additional coverage, read these articles in Tax Notes:

• Government May Have Upper Hand in Moore, but Court May Go Narrow
• Moore Sold Shares in Transition Tax Company for Big Gain
• Moores Fire Back That Macomber Is Controlling, Not Mere Dictum
• Transition Tax Drafter: Quit It With ‘Mandatory Repatriation Tax’
• Small Business Groups Enter the Moore Fray in Defense of the Tax
• Moore Amicus Offers Supreme Court Off-Ramp From Realization Query
• Macomber Dictum Not Controlling in Moore, Government Says

Listen to our previous Moore episode: Moore Money, More Tax Problems? Analyzing Moore v. United States

To hear the full oral arguments, visit supremecourt.gov/oral_arguments/argument_audio/2023
In our “Editors’ Corner” segment, Błażej Kuźniacki, senior manager at the International Tax Services at PwC Netherlands, chats about his Tax Notes piece, “Pillar 2 and International Investment Agreements: ‘QDMTT Payable’ Seals an Internationally Wrongful Act.”
Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart