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
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
Pension Schemes Bill: Virgin Media remedy - Provisions in the Bill will enable retrospective validation of rule changes which may have otherwise been invalid, following the Court of Appeal’s decision in the Virgin Media case....more
On 27 November 2025, Commission Decision (EU) 2025/2371 of 26 November 2025 declaring the functionality of the first four EUDAMED modules was published in the OJEU. ...more
The Tax Administration Service (Servicio de Administración Tributaria or SAT) announced through Circular SAT 65‑2025 that the new declaration of value submitted through the Mexican Foreign Trade Portal (Ventanilla Única de...more
On December 2, 2025, the Department of the Treasury (“Treasury Department”) and the Internal Revenue Service (“IRS”) issued Notice 2025-68 (the “Notice”). The Notice announces upcoming regulations with respect to the...more
The One, Big, Beautiful Bill Act created a new savings vehicle for children: the Trump Account. Trump Accounts can be established beginning July 4, 2026 for any U.S. citizen with a valid Social Security number who is under...more
The General Assembly has recently proposed legislation to update Ohio’s Taxpayer Bill of Rights. House Bill 613 (H.B. 613) has been introduced but not yet assigned to a committee for review. The Bill offers several sweeping...more
Trump Accounts can generally be described as restricted investment accounts for minors, layered with a type of individual retirement account once the minor reaches adulthood. ...more
The nation recently slid past Black Friday and now is bounding through the busy holiday retail season. Retailers should be preparing for a unique challenge that awaits in the New Year. The federal government shifted U.S....more
On December 8th, Kilpatrick tax partner Jeff Reed presented during a webinar hosted by HalfMoon. The webinar discussed recent New York tax developments....more
The Ohio Board of Tax Appeals (Board) has found that chargebacks, i.e., above the line price reductions, are not discounts to the customer and should not be included in “gross receipts” for Commercial Activity Tax (CAT)...more
La transición a CRS 3.0 y la implementación de CARF para activos digitales están redefiniendo la manera en que se evalúa el reporte transfronterizo. Las instituciones financieras siguen siendo centrales en las obligaciones de...more
The article originally appeared in The Ohio SALT Chronicle - Issue 5. The General Assembly has recently proposed legislation to update Ohio’s Taxpayer Bill of Rights, primarily by adding responsibilities to the conduct of the...more
The transition to CRS 3.0 and the implementation of CARF for digital assets are redefining how cross-border reporting is examined. Financial institutions remain central to FATCA and CRS reporting, but CARF expands the...more
Welcome to the 2025 year-in-review edition of REIT Tax News. Below, we summarize five key developments impacting REITs from the past year. The One Big Beautiful Bill Act’s impact on REITs - On July 4, 2025, President...more
The Internal Revenue Service recently announced that it has begun integrating artificial intelligence-powered tools across several key departments, in a move that may indicate major changes in how the agency will handle...more
On November 24, 2025, the US Department of the Treasury and the IRS issued final regulations on Section 4501, which imposes a 1% excise tax on certain repurchases of stock of publicly traded corporations and “economically...more
In data 22 novembre 2025 è entrato in vigore il Decreto-Legge 21 novembre 2025, n. 175 (noto come "DL Energia") recante "Misure urgenti in materia di Piano Transizione 5.0 e di produzione di energia da fonti rinnovabili" (GU...more
Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...more
Employers now may have an opportunity to save money and time by posting a Notice of Availability with respect to the reporting required by the Affordable Care Act (ACA) and Forms 1095-B and 1095-C. The Upshot - • IRS...more
Closely held businesses routinely use life insurance to fund buy-sell obligations when an owner dies. The logic is simple: the company or surviving owners need liquidity to effect redemptions or repurchases, and life...more
The Internal Revenue Service published Revenue Procedure 2025-31 (the “Rev. Proc.”), granting safe harbor relief (the “Safe Harbor”) to exchange traded products (“ETPs”) seeking to engage in staking activities on November 10,...more
T-21 Days Until the Expiration of the ACA eAPTCs: On Thursday, the Senate is expected to vote on a proposal from Democrats that would extend the expiring Affordable Care Act enhanced premium tax credits (eAPTCs) for three...more
Overview - As part of the 2025 Autumn Budget announcements, the UK Government confirmed that it will introduce legislation requiring certain multinational enterprises to file an annual International Controlled Transactions...more
Introduction - The Inland Revenue Authority of Singapore (IRAS) issued the Eighth Edition of its Transfer Pricing Guidelines (TPG8) on 19 November 2025. The new edition refines several areas of the earlier guidance1 and...more
The OECD’s 2025 update to the Model Tax Convention marks a significant shift in how tax treaties address cross border remote work, natural resource activities and a number of important technical issues around transfer...more
