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 Commonwealth of Virginia has inched closer to (finally) launching an adult-use marijuana marketplace nearly 5 years after it legalized adult-use possession and home grow activities. On February 16, 2026, the Virginia...more
With the recent amendments to customs legislation in Mexico, the authorities require taxpayers to demonstrate the substance and traceability of import/export operations, which means that an electronic file must be kept for...more
In this episode of Splitting Heirs, partners Beth Shapiro Kaufman, National Chair of Private Client Services and Trusts and Estates Chair, and Kristin V. Taylor join host Warren K. Racusin to discuss the One Big Beautiful...more
This edition of the Bermuda Public Companies Update summarises significant transactions involving Bermuda companies listed on the New York Stock Exchange (NYSE) and Nasdaq in the second half of 2025....more
On January 16, the IRS released two documents – Notice 2026-8 and Rev. Proc. 2026-8 – which provide updated guidance for organizations regarding group tax exemptions....more
For villages, cities, counties, and townships with real property tax incentive programs there are both short-term and long-term reporting processes that must be followed to ensure compliance with state law. While reporting...more
Certain payments constituting income require the payor to prepare, furnish, and file certain information statements and returns, both to the payee and to IRS, even when the payor is not the taxpayer whose income is being...more
Are you concerned about how to deal with the IRS on back taxes? Have you received a communication from the IRS, such as a CP14 “Notice of Tax Due and Demand for Payment”? Take a breath, you have more options and time than...more
The IRS has published new FAQs explaining how Executive Order 14247, Modernizing Payments To and From America’s Bank Account (the “Order”), will reshape how taxpayers receive refunds and make payments. The Treasury and IRS...more
On February 5, 2026, a Massachusetts federal judge issued an order staying information-sharing between the IRS and ICE, as well as a preliminary injunction prohibiting Kristi Noem, Secretary of the Department of Homeland...more
A federal court in North Carolina granted Liberty Tax Service’s motion for summary judgment and denied the cross-motion of its franchisee, entering judgment for Liberty on claims for breach of franchise agreements and default...more
Traditionally, most mid-sized businesses elected to be a type of entity eligible for a single level of tax such as a corporation that elected to be a Subchapter S corporation or a limited liability company, commonly known as...more
Treasury and the IRS have issued comprehensive proposed regulations under Section 45Z, providing critical guidance for taxpayers seeking to claim the clean fuel production credit....more
US Congress has passed H.J.Res.142, a joint resolution to nullify legislation enacted by the District of Columbia City Council to decouple from certain One Big Beautiful Bill Act (OBBBA) provisions, including:...more
On February 12, 2026, the Treasury Department (the “Treasury”) and the Internal Revenue Service (the “Service”) released IRS Notice 2026-15 (the “MA Notice”) – a 95 page notice providing guidance on the “material assistance”...more
Les initiatives législatives et réglementaires redessinent le paysage des régimes de retraite et des avantages sociaux au Canada. Les conseillers juridiques internes et les administrateurs de régimes doivent se préparer à des...more
The “first sale” doctrine allows a U.S. importer using multi-tier transactions to use the price of the first sale for export to the United States as a basis for calculating customs duties, as long as the importer can...more
Federal cannabis policy is evolving quickly, and key details will turn on how the Department of Justice and the U.S. Drug Enforcement Agency finalize any Schedule III action, what accompanying guidance follows, and how...more
In late 2025, the UK government introduced significant changes to the transfer pricing framework through the Finance (No. 2) Bill 2025–26. These reforms, which are expected to generally apply to accounting periods beginning...more
A catch-all provision in the County’s encroachment permit checklist requiring “[o]ther information as may be required” violated the Permit Streamlining Act because it failed to specify required information with sufficient...more
If you ever thought IRS procedural updates were boring, buckle up — because the latest IRS guidance for 2026 determination letters, opinion letters, and private letter rulings actually matters. A lot. Especially if you live...more
On January 29, 2026, CMS finalized a rule that prohibits states from imposing higher tax rates on Medicaid business than on non‑Medicaid business and that bars indirect designs that effectively target Medicaid utilization....more
The US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released Notice 2026-15 (Notice), providing long-awaited guidance on certain foreign entity of concern (FEOC) rules enacted under the One,...more
Around this time of year, I always get a note from a panicked startup company that has logged in to pay their annual Delaware franchise tax and has seen an eye-watering number...more
Congress has passed a joint “disapproval” resolution for “The DC Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025,” DC Act 26–217 (Act), which decoupled from various tax provisions in the One...more
