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: Structuring Funds, Joint Ventures, and REITs
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
Building Your Future at Holland & Knight: Jennifer Karpchuk's Move to Grow the State and Local Tax Practice
Navigating U.S.-China Relations: Lessons From History for Today’s Global Economy
From Legislation to Implementation: Understanding Section 1202 Changes — Troutman Pepper Locke Podcast
A Good Lickin'
Taxing Intelligence: AI's Role in Modern Tax Administration
JONES DAY TALKS®: Real Assets Roundup Episode 3: One Big Beautiful Bill (OB3)
The Presumption of Innocence Podcast: Episode 66 - Tariff Uncertainty and Compliance Risks for Businesses
GILTI Conscience Podcast | Beyond the Runway: Navigating Tax, Tariffs and Transfer Pricing in Luxury Fashion
Impuesto de Timbre: Cuantía indeterminada
Not for profit organizations typically ensure that they have completed the basics when it comes to formation. They check the box on the most significant steps: incorporating under state law, adopting internal governance...more
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
A Cole County judge has invalidated Missouri’s recent expansion of its Historic Tax Credit (HTC) program, putting key changes implemented by HB 2062 — discussed in detail by our team here — at risk of repeal starting Nov. 19,...more
White Star Energy Inc. v. Ridgefield Permian Minerals, LLC is yet another title dispute reiterating that buying minerals that were once the subject of a tax suit foreclosure is fraught with uncertainty regardless of who you...more
The IRS recently announced the following cost-of-living adjusted limits for qualified retirement plans in 2026: Annual compensation limit used in calculating a participant’s benefit accruals: increased to $360,000....more
Notwithstanding the recent government shutdown, the IRS still delivered cryptocurrency tax guidance this month, including a safe harbor authorizing some grantor trust structures to stake cryptocurrency and additional guidance...more
On November 13, 2025, the Internal Revenue Service (IRS) released Notice 2025-67, which sets forth the 2026 cost-of-living adjustments affecting dollar limits on benefits and contributions for qualified retirement plans. The...more
Puerto Rico's Tax Incentives Code (Act 60) has quickly risen to the forefront of tax planning conversations, drawing intense interest from entrepreneurs, investors, cryptocurrency traders and taxpayers holding carried...more
It is worth noting that a 1031 exchange is a tax-deferral technique, not a tax-avoidance technique, because any gain in the sale of the relinquished properties are "locked in" at the time of the 1031 exchange and will carry...more
The Court reaffirms that confidentiality in the attorney-client relationship is not limited to judicial proceedings alone. In a decision dated October 8, 2025 (No. 24-16.995), the Commercial Chamber of the French Supreme...more
An Extension of Credit - When one person lends money to another, the lender expects the borrower to repay the loan by an agreed-upon time. In order to compensate the lender for the borrower’s use of the lender’s money (the...more
FUNDamentals is a periodic digest of news and information specifically for investment funds and investment advisors. In this issue, we highlight some industry trends, 401(k) access to alternative assets, fund liquidity trends...more
January 2026 marks the start of a new reporting era under the amended Common Reporting Standard (CRS). The OECD released the CRS XML Schema v3.0 and User Guide v4.0 in October 2024....more
Enero de 2026 marcará el inicio de una nueva etapa de presentación de información bajo la versión enmendada del Estándar Común de Reporte (CRS). La OCDE publicó el Esquema XML CRS v3.0 y la Guía del Usuario v4.0 en octubre de...more
2025 has been a year marked by caution and concern for much of the renewable energy industry in the U.S. as stakeholders waited for the passage of the ‘One Big Beautiful Bill Act’ (OBBBA). However, if it is possible to...more
The record-breaking government shutdown ended last week with the passage of a continuing resolution to fund the government through January 30, 2026. This week, both chambers are back for one of the few remaining in-session...more
California residents seeking to change their residency status and avoid California tax must be prepared to substantiate their relocation. Simply moving to another state is not enough to relinquish California residency and tax...more
This article follows “CRS 2.0 and the CRS XML Schema v3.0: The 2026–2027 Cross-Border Reporting Stress Test,” which examined system validation and data readiness. The focus now turns to the amended CRS and its integration...more
The IRS released the cost-of-living adjustments for qualified defined contribution plans for the 2026 tax year (IRS Notice 2025-67). The following chart summarizes the key increases applicable to defined contribution plans...more
The IRS announced cost-of-living adjustments for various benefit plan limitations and thresholds that will take effect on Jan. 1, 2026. The limits for 2026 and 2025 and the applicable sections of the Internal Revenue Code are...more
Este artículo continúa después de “CRS 2.0 y el Esquema XML v3.0: La Prueba de Estrés Regulatoria de 2026–2027”, que analizó la validación de sistemas y la preparación de datos....more
New federal tax laws effective as of January 1, 2026, will change how charitable deductions work for most taxpayers. Adopted under the One Big Beautiful Bill Act, the new rules may affect anyone who makes charitable...more
In a favorable development for cryptocurrency investment, the Internal Revenue Service (IRS) issued Revenue Procedure 2025-31. The guidance provides a safe harbor under which certain publicly traded trusts may “stake” their...more
The Canadian Federal Budget (Budget 2025),1 released on November 4, 2025, contained several proposals of interest to companies that explore for minerals in Canada. Specifically, several of these proposals directly relate to...more
How might marrying a non-US citizen affect your taxes? What are some of the hidden issues that the IRS, California, and other state tax agencies may raise in an audit?...more
