GILTI Conscience Podcast | Navigating Pillar Two: Side-by-Side, Safe Harbors and the Future of Global Tax Cooperation
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 escalation of hostilities between Iran and the US-Israeli coalition, and its direct impact on the Gulf region’s airspace and infrastructure since late February 2026, has placed workforce management at the top of the...more
New Jersey has readopted and amended its inheritance tax regulations, with important changes that affect estate planning, estate administration, and families formed through assisted reproductive technology. Effective...more
The Virginia House of Delegates and Senate have released their respective budget proposals, with each containing provisions that would materially impair or effectively eliminate the sales and use tax exemption (Exemption) for...more
The U.S. Tax Court on February 23, 2026, issued a decision in Otay Project LP v. Commissioner sustaining the IRS' disallowance of more than $713 million in deductions attributable to a Section 743(b) basis adjustment. The...more
Under Part IVA of the Employment Rights Act 1996, “protected disclosures”– which is the UK legislative term for “whistleblowing reports”can be made either to an employer or to certain “prescribed persons”. For those working...more
On March 5, 2026, the IRS issued proposed regulations (the Proposed Regulations) setting forth an alternative process for digital asset brokers to obtain consent from customers to receive Form 1099-DA statements...more
For companies contemplating a Merger of Equals (MOE), especially chief legal officers and other senior executives, understanding the unique dynamics of this transaction type is critical. ...more
Connecticut General Statutes Sec. 12-65b allows a property owner and a municipality to enter into an agreement fixing the property tax assessment on real property (including improvements in existence or being constructed) for...more
New York employers who do not offer a retirement plan are about to face a new compliance obligation. The New York Secure Choice Savings Program requires covered private-sector employers to automatically enroll their employees...more
I am certain that most of you have encountered at least one unscrupulous “advisor” who tried to convince you or your client to take advantage of what they described as a perfectly legal “loophole” in the Code that could...more
While corporate aircraft offer flexibility, security, and efficiency for companies and executives, they also present a complex web of regulatory, compliance, and governance considerations across such areas as aviation, tax,...more
The IRS released Revenue Procedure 2026-15, which provides the inflation-adjusted luxury automobile depreciation limits under Internal Revenue Code (Code) Section 280F for passenger vehicles, including trucks and vans, placed...more
A coalition of business and antitax groups announced that it has submitted more than 1.3 million signatures to qualify the “Local Taxpayer Protection Act to Save Proposition 13” for the November 2026 ballot. These groups...more
When news broke in December of 2025 that President Trump was issuing an executive order directing the Attorney General to expedite the rescheduling of cannabis, the industry response was one of mixed celebration and...more
As the "Great Wealth Transfer" unfolds, family business owners face critical legal decisions in connection with a sale transaction that can determine whether a deal closes smoothly or is derailed as a result of preventable...more
As reported last week, Senate Bill 1510 (“SB 1510”) was passed by the Oregon Senate on February 24, 2026. It was passed by the Oregon House of Representatives on March 4, 2026. Now, it sits on Governor Tina Kotek’s desk...more
For much of the American West, this winter has been historically warm and dry. Due to the resulting snow drought, many experts are predicting an intense wildfire season in Colorado and across the West more broadly. Colorado...more
Se presentó ante la Cámara de Diputados de México el 3 de marzo de 2026, una iniciativa de reforma para incluir un impuesto al patrimonio en la Ley del Impuesto sobre la Renta (LISR). La presente alerta incluye un resumen...more
Seulement depuis le début de 2026, la Cour d’appel fédérale (la « CAF ») du Canada a rendu cinq décisions notables liées à des questions fiscales. En vue d’une année qui s’annonce marquante sur le plan juridique, voici ce...more
By December 31, 2026, plan sponsors of certain qualified retirement plans, including 401(k) and defined benefit plans, must amend the plans to incorporate required and discretionary changes under the Coronavirus Aid, Relief,...more
Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions....more
The Massachusetts Department of Revenue (“DOR”) has implemented a withholding tax on non-resident sellers of real estate when the real property sells for at least $1 million as codified in 830 CMR 62B.2.4....more
Many employers offer popular pre-tax benefits such as health insurance premiums, health FSAs, and dependent care FSAs, assuming that running deductions through payroll on a pre-tax basis is enough. ...more
The Internal Revenue Service (IRS) and Department of the Treasury issued Notice 2026-13 on January 15, 2026 — a key update for retirement plan sponsors and administrators responsible for communicating rollover distribution...more
With the July 4th launch of Trump accounts just a few months away, guidance cannot come soon enough. On March 6th, IRS released two sets of proposed regulations on Trump accounts. This wave of guidance follows Notice...more