News & Analysis as of

Tax law-news Constitutional Law

Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.
Mayer Brown

Brasília em Pauta - Edição Nº 223

Mayer Brown on

Prezados e prezadas, O “Brasília em Pauta” é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF), Superior Tribunal de...more

Stinson LLP

Expiration of Minnesota Pass-Through Entity Tax Looming

Stinson LLP on

On November 21, 2025, the Minnesota Department of Revenue (MDOR) updated its website to remind taxpayers that the Minnesota pass-through entity tax (PTET) regime expires for tax years beginning after December 31, 2025. A PTET...more

Hinckley Allen

Legal Changes in 2025 Affecting Commercial Real Estate Operations in Massachusetts, New Hampshire, and Rhode Island

Hinckley Allen on

Throughout the past year, state legislatures and regulatory agencies across New England have enacted new laws and regulations set to impact the future operations of commercial real estate located in the region. These new laws...more

Haynes Boone

SECURE Acts’ Amendment Deadline for 457(b) Non-Governmental Plans is December 31, 2025

Haynes Boone on

Non-governmental, tax-exempt employers that sponsor 457(b) plans are required to make amendments to comply with the SECURE 2.0 Act of 2022 (including the SECURE Act of 2019) no later than December 31, 2025. As we previously...more

Davidoff Hutcher & Citron LLP

Choosing the Right Entity for Your NYC Restaurant: LLC, Corporation, or Something Else?

For a New York City restaurant owner, the entity you choose isn’t just a formality — it affects your taxes, personal liability, fundraising options, and even how easily you can sell or expand later....more

ASKramer Law

Crypto Part II: Examining the Taxation of Digital Assets

ASKramer Law on

Digital assets are bought and sold globally, 24/7, can be divided into smaller and smaller ownership units, and can be transferred between buyers and sellers at low cost and with lightning speed around the world in a global...more

Warner Norcross + Judd

Making a List and Checking It Twice: Year-End Planning Ideas, Part 1 of 2

Warner Norcross + Judd on

As 2025 draws to a close, there are several areas in which high-net-worth taxpayers should be focusing their attention to maximize tax savings for the year and plan for changes to tax law in the year ahead. Use Qualified...more

Vedder Price

IRS Guidance Allows Exchange-Traded Products to Stake Digital Assets

Vedder Price on

In Revenue Procedure 2025-31 (Rev Proc), released November 10, 2025, the Internal Revenue Service (IRS) announced a safe harbor (Safe Harbor) that, if satisfied, would permit exchange-traded products (ETPs) to stake their...more

Dinsmore & Shohl LLP

Are You Prepared to Help Your Employees Take Advantage of the Tax Deduction for Overtime Compensation for Tax Year 2025?

Dinsmore & Shohl LLP on

During the Presidential campaign and the subsequent Sunday talk shows leading up to the One Big Beautiful Bill (“BBB”), American voters heard that overtime (“OT”) compensation will be tax free. Now that the legislation has...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Coming This January: That 401(k) Plan Provider Handbook

fter 401(k)’d, The Greatest 401(k) Book Sequel Ever, and Full Circle, I figured it was time to get back to the nuts and bolts — the real world of being a 401(k) plan provider....more

Eversheds Sutherland (US) LLP

We Can Work it Out: OECD Adopts 2025 Update to the Model Tax Convention

On November 18, 2025, the OECD adopted the “2025 Update to the OECD Model Tax Convention” (Update), which includes broad-ranging updates to the OECD model treaty (Model Treaty). The most significant updates to the...more

Seyfarth Shaw LLP

Agencies Release 2026 Out-of-Pocket Limits and 2025 Limits for Health FSAs  

Seyfarth Shaw LLP on

Recently the IRS issued Rev. Proc. 2025-32 and 2025-61, announcing the cost-of-living adjustments to certain welfare and fringe benefit plan limits for 2026 and applicable dollar amounts for the remainder of 2025. 2026...more

Foley & Lardner LLP

How Tariffs Are Reshaping Holiday Shopping Trends for Fashion, Apparel & Beauty Brands

Foley & Lardner LLP on

As the holiday rush approaches, tariffs have quickly become one of the most influential forces shaping retail strategies. A wave of updated import duties is driving up costs across apparel, accessories, cosmetics and beauty...more

Walkers

OECD's Crypto Asset Reporting Framework: What does this mean for Jersey

Walkers on

Jersey is moving quickly to implement the OECD’s Crypto-Asset Reporting Framework (CARF), marking a significant development for the island’s financial and digital asset sectors. On 29 October 2025, the Minister of External...more

IR Global

Environmental, Social, and Governance (ESG): Opportunities for Accountants

IR Global on

Environmental, Social, and Governance (ESG) issues are increasingly on the agenda for businesses....more

Winthrop & Weinstine, P.A.

Appealing Property Taxes: ’Tis The Season

If you own real estate in Minnesota, you will soon receive (if you haven’t already) an estimate, known as the “Truth-in-Taxation” or “Proposed Property Tax” notice, of your real estate tax liability payable in 2026. Prior to...more

Brownstein Hyatt Farber Schreck

Taxation & Representation, Dec. 2025

On Nov. 19, Senate Majority Leader John Thune (R-SD) released the 2026 Senate calendar. T-28 Days Until the Expiration of the ACA eAPTCs: With the House scheduled to be in session for two more weeks, Congress has yet to...more

Hogan Lovells

Proposals to Mandate the Registration of Tax Advisers: UK Pensions Industry Concern

Hogan Lovells on

In July 2025, HMRC published a policy paper and draft legislation setting out proposals to require all "tax advisers", who interact with HMRC in relation to clients' tax affairs, to register with them and to satisfy certain...more

Mayer Brown

Enactment of Law No. 15,270/2025, Which Establishes Dividend Taxation, Expands the Exemption Threshold, and Introduces a Minimum...

Mayer Brown on

On November 26, 2025, Bill No. 1,087/2025 (“Bill No. 1,087”) was enacted and converted into Law No. 15,270/2025, which introduces a series of relevant changes to income taxation, including: expansion of the exemption...more

Orrick, Herrington & Sutcliffe LLP

OLNS#8: ESOPs, VSOPs & Co – Structuring / Taxes / Practical Issues (Revised & Updated Edition)

Employee ownership (sometimes also called "employee participation") plays a critical role in attracting and retaining top talent for fledgling young companies and aspiring growth companies alike. Stock options and similar...more

Orrick, Herrington & Sutcliffe LLP

UK's 2025 Autumn Budget: Tax Implications for the Tech Sector

The UK Government’s Autumn Budget on 26 November 2025 included several new tax policies, many of which will be relevant to the UK’s tech sector and start-up ecosystem. Here are our top 4 takeaways: 1. Venture Capital Trust...more

McDermott Will & Schulte

Tax consulting firm permitted to challenge final micro-captive reporting regulations

Ryan, LLC v. Internal Revenue Service is the latest example of success in overcoming procedural hurdles to challenge the validity of a US Department of the Treasury (Treasury) regulation....more

Conyers

Single Investment Funds in the British Virgin Islands – Can They Be a Solution to Time-Sensitive Trading?

Conyers on

In this article, we will explore how BVI single investment funds can provide a quick and cost-effective solution for managers looking to capture time-sensitive investment opportunities....more

McDermott Will & Schulte

IRS roundup: November 7 – November 24, 2025

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for November 7, 2025 – November 24, 2025. The IRS released Internal Revenue Bulletin No. 2025-46, which includes proposed...more

Guidepost Solutions LLC

Turning Growing Risk into Fringe Benefits: How IRS 132 Security Assessments May Reduce the Cost of Protecting Your Executives

Most organizations recognize their executives’ lives are under a level of public scrutiny and exposure that is ever increasing. This is especially concerning for tech startups, since founders are the cornerstone of the...more

37,829 Results
 / 
View per page
Page: of 1,514

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide