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: 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
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
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
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
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
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
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
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
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
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
Environmental, Social, and Governance (ESG) issues are increasingly on the agenda for businesses....more
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
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
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
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
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
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
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
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
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
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
If you’re reading this post, you survived the Thanksgiving holiday – hopefully, without much family drama. Then again, there may have been moments, inspired by an overload of obligatory togetherness, that caused you to think...more
The Internal Revenue Service (IRS) recently issued guidance to individuals on how to claim the deduction for qualified tips and qualified overtime compensation. Among other helpful measures, the guidance relieves individuals...more
The One Big Beautiful Bill Act ("OBBBA") brings major changes to federal charitable deduction rules beginning January 1, 2026. These changes reduce the tax value of charitable giving for many high-income individuals and...more
The Cayman Islands has committed to implementing the OECD's Crypto Asset Reporting Framework (CARF). CARF is being implemented in the Cayman Islands by the Tax Information Authority (International Tax Compliance)...more
On November 26, 2025, the Chancellor of the Exchequer, Rachel Reeves MP, delivered the UK’s Budget (Budget), setting out support for entrepreneurs in the UK and explicitly stating that “our start-up founders drive growth,...more