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 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
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
