5 Key Takeaways | OBBBA: State and Local Tax Issues and Impacts – Analysis and Practical Guidance
5 Key Takeaways | Salt Update: Navigating the Complex Landscape of Sales and Use Tax Sourcing
5 Key Takeaways | Equity and State Taxes: Equitable Doctrines and Their State Tax Application
Podcast - Betty: Glamour en pasarela, caos contable y tributario
Marijuana to Schedule III: What Changes, What Doesn’t, and What Comes Next
6 Key Takeaways | Update on Significant Unclaimed Property Issues
5 Key Takeaways | New York Tax Developments
Childcare Benefits Under the Big Beautiful Bill: What's the Tea in L&E?
New Tips and Overtime Guidance, NLRB Circuit Split, and Stalled Nomination- #WorkforceWednesday® - Employment Law This Week®
GILTI Conscience Podcast | From GILTI to NCTI: Unpacking the 2025 Tax Overhaul
Tax Talk with Josh Wykle – The Big Beautiful Bill & Overtime Deductions: What's the Tea in L&E?
GILTI Conscience Podcast | Adapting to Tariff Volatility in International Business
Key Advantages of Using REITs by Funds for Foreign Investors — The Tax Blueprint Podcast
Managing the Financial Impact of Tariffs on Your Government Contract
Key Advantages of Using REITs by Funds for Tax-Exempt Investors — The Tax Blueprint Podcast
Episode Three: Choice of Entity and Inbound Transactions
5 Key Takeaways | The Illinois Franchise Tax: A Trap for the Unwary - and Even the Wary
Key Advantages of Using REITs by Funds for US Individuals and GP Stakeholders — The Tax Blueprint Podcast
AGG Talks: Cross-Border Business Podcast - Episode 31: The Ripple Effects of Tariffs and Transfer Pricing on Global Business
The Federal Tax Deductions for Tips and Overtime Pay: Opportunities for Restaurants Employers
The “No Tax on Overtime” rules that rolled out nationwide last year have a limited impact on the agricultural industry but can create challenging compliance issues for employers. We’ll explain why most on the farm ag workers...more
The U.S. Department of the Treasury and IRS on February 12, 2026, released Notice 2026-15, which provides initial guidance regarding Prohibited Foreign Entities (PFEs), defined under Section 7701(a)(51) and Section...more
With the federal government’s increased scrutiny of nonprofit organizations and their tax-exempt status, the impact of losing tax-exempt status must be considered when these organizations are interested in issuing tax-exempt...more
Nonprofits continue to be closely scrutinized by the executive and legislative branches, as well as state attorneys general and legislatures, expressing interest in examining the ways in which foreign donors use nonprofits to...more
During the November 2022 Los Angeles Midterm Elections, voters approved Measure ULA (United to House LA), formally referred to as the “Homelessness and Housing Solutions Tax” and informally referred to as the “mansion tax.”...more
Effective December 24, 2025, the United States Postal Service (USPS) adopted final rules that revise how postmarks are defined and treated. These changes have important implications for taxpayers who plan to mail their tax...more
The IRS and the Treasury Department issued proposed regulations on February 3, 2026 (Proposed Regulations), providing guidance on the clean fuel production credit under Section 45Z (Clean Fuel PTC). The Proposed...more
From Taxable to Tax-Exempt Corp Travel back with me to 1986, if you will, and the repeal of the General Utilities doctrine. The Tax Reform Act of 1986 added Sec. 337(d) to the Code and directed the Treasury to prescribe...more
On Dec. 15, 2025, the Treasury Department and the Internal Revenue Service (IRS) finalized two regulations that aim to facilitate the sustainable development of tribal economies by clarifying uncertainties and ambiguities...more
On January 14, 2026, the Ohio Supreme Court upheld the Board of Tax Appeals’ (BTA) denial of a Jones Apparel Group/Nine West Holdings refund claim for Commercial Activity Taxes (CAT) paid on goods that were sold to a customer...more
The Internal Revenue Code (the “Code”) and accompanying regulations provide no explicit guidance directly addressing disguised sales of partnership interests. While the IRS issued proposed regulations under Treas. Reg. §...more
Battery energy storage has become a critical component of the U.S. electric power sector, supporting reliability, enabling renewable integration, and responding to growing load demands. As deployment accelerates, battery...more
Without any formal change in statute or treaty language, German tax authorities have begun challenging the availability of withholding tax relief on cross-border payments from German subsidiaries to their U.S. parent...more
Over the past few years, scrutiny of Medicaid “provider taxes” has increased, largely because of concerns that they may inflate federal spending in the Medicaid program....more
On February 3, 2026, the Treasury Department (the “Treasury”) and the Internal Revenue Service (the “Service”) issued much-anticipated Proposed 45Z Regulations (the “Proposed 45Z Regulations”) on the clean fuel production...more
This fourth instalment of our five-part series examines some of the key tax considerations that arise in structuring and negotiating European back-leverage transactions....more
The Environmental Vanguard is a quarterly newsletter from McGuireWoods, bringing key insights from leading environmental attorneys and consultants at the forefront of regulatory, litigation and policy developments. This issue...more
On Feb. 3, the U.S. Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued the much-anticipated Proposed Regulations (Proposed Regulations) for the Clean Fuel Production Tax Credit under Section 45Z (45Z...more
In the midst of Congressional consideration of the administration’s FY2026 budget request for the Internal Revenue Service (which was ultimately approved on February 3, 2026), a group of U.S. Senators is raising questions...more
Some tax court opinions are dry. Others are dense. And then there are the rare decisions where the court clearly enjoyed the assignment. George v. Commissioner, T.C. Memo. 2026-10 falls squarely in the third category....more
What if you could defer, or even exclude, your capital gains taxes just by helping struggling communities? That’s the promise of Qualified Opportunity Zones (“QOZs”), a federal program that rewards investors who support...more
In the fall of 2025, the White House threatened to place liberal nonprofit organizations under heightened tax scrutiny, potentially revoking their tax-exempt status....more
In practice, the VAT rules will be reorganised under a new architecture and will be fully renumbered, with extensive redrafting intended to improve readability and consistency....more
On January 16, 2026, the Fifth Circuit decided Sirius Solutions, L.L.L.P. v. Commissioner, which vacated a prior decision of the Tax Court that had denied limited partners in a state law limited partnership the benefit of the...more
Are you searching for proven California sales and use tax audit representation? Have you received notification of a California sales and use tax audit by the California Department of Tax and Fee Administration (CDTFA)?...more
