5 Key Takeaways | Federal Preemption in State Tax: Where the Lines Are Drawn
Powering Progress | Ep. 1 – Texas at the Edge of the Grid: Powering the Age of AI
GILTI Conscience Podcast | The Evolution and Impact of the CWI Standard
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
On Saturday, June 6, 2026, the U.S. District Court for the District of Columbia (the “District Court”) vacated Internal Revenue Service (“IRS”) Notice 2025-42 (the “Notice”) in its entirety in Oregon Environmental Council et...more
On June 1, the Illinois legislature passed a budget bill (S.B. 3019) (“Bill”) that includes a variety of new taxes along with a number of other important tax changes. Governor Pritzker came out in favor of the budget and is...more
The termination or liquidation of a private foundation is generally governed by Internal Revenue Code section 507, applicable state law, and the governing documents of the private foundation....more
The first clue is usually boring. A tax refund check never arrives. A state business-registry email says “access granted,” but no one at the company requested access. A bank fraud department calls about a business account the...more
The U.S. District Court for the District of Columbia issued a memorandum opinion on June 6, 2026, in Oregon Environmental Council v. IRS, No. CV-25-4400 (D.D.C. June 6, 2026), vacating IRS Notice 2025‑42, which had curtailed...more
A federal district court in Massachusetts ruled on Monday that the $100,000 fee President Trump imposed on certain H-1B petitions constitutes an unlawful tax and vacated the fee in its entirety....more
On June 6, 2026, the U.S. District Court for the District of Columbia issued a memorandum opinion in Oregon Environmental Council v. Internal Revenue Service, Case No. 25-4400 (CKK), vacating IRS Notice 2025-42 in full and...more
Companies operating employee equity incentive arrangements in the UK, including companies incorporated or registered outside of the UK, are mandated to file an online annual return with HM Revenue & Customs (HMRC) no later...more
As the Millennial generation begins to enter middle age, there have been several recent articles that discuss the great wealth transfer that will be occurring in the next few years when the baby boomer generation passes their...more
When Tennessee enacted the Real Estate Infrastructure Development Act of 2025 (codified at Tenn. Code Ann. § 7-84-801 et seq.), the legislation opened a powerful new door for developers and municipalities: the ability to...more
Between December 2025 and January 2026, nationals of the 39 travel ban countries became subject to a series of USCIS policies that imposed holds on and re-reviews of immigration benefits – collectively referred to as the...more
Le 15 mai 2026, le gouvernement du Canada et celui de l’Alberta ont annoncé la conclusion d’un accord de mise en œuvre en vue d’aborder plusieurs aspects du protocole d’accord (le « protocole d’accord ») de novembre 2025...more
On Saturday, June 6, 2026, the U.S. District Court for the District of Columbia vacated IRS Notice 2025-42 (the “Notice”), which previously eliminated the Five Percent Safe Harbor as a method of establishing “beginning of...more
A recent decision by the U.S. Court of Federal Claims in Kwong v. United States, 179 Fed. Cl. 382 (2025) may create an opportunity for taxpayers to seek refunds or abatements of certain penalties and interest assessed during...more
On June 6, 2026, a federal district court vacated IRS Notice 2025-42 (setting special beginning of construction rules for solar and wind projects) in full and remanded it to the IRS for further administrative action. The...more
The half term break is now behind us, the rain is back and the July 6, 2026 ERS filing deadline is just around the corner. Any company that operated an employee share plan, option arrangement or other management...more
The global business environment in 2026 is characterised by a level of uncertainty that many companies have not experienced in decades. Geopolitical tensions and instability in strategic regions have led to disruptions to...more
Articulation entre TVA et prix de transfert : la CJUE juge qu'un ajustement de prix de transfert, établi dans le cadre d'un accord intragroupe visant à garantir une marge bénéficiaire préalablement déterminée au distributeur,...more
Intégration fiscale : lorsqu'une société nouvellement créée, devenue mère d'un groupe fiscalement intégré, clôture son premier exercice postérieurement au 31 décembre de l'année suivant celle de sa création, les dispositions...more
On May 27, 2026, the U.S. Court of Appeals for the Sixth Circuit held in Reinhardt v. Prince that a transfer of title by tax foreclosure may be avoided as preferential under the Bankruptcy Code. Summary of the Sixth...more
To understand Executive Order 14403, titled “Promoting Retirement-Savings Access for American Workers by Establishing TrumpIRA.gov,” issued by President Trump on April 30, 2026, it is helpful to understand the government’s...more
The New York State Legislature on May 26, 2026, enacted the 2026-2027 New York State Budget Bill, Part HH of which amends Article 30-C of the New York State Tax Law by adding Sections 1350 to 1356 titled "City Surcharge on...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. Abolition of lifetime allowance: further clarificatory...more
On June 5, 2026, the Internal Revenue Service released Notice 2026-36 announcing its intent to issue proposed regulations under Section 4960 of the Internal Revenue Code addressing the significant expansion under the One Big...more
In December 2025, Treasury and the IRS issued proposed regulations under Code section 892 (Prior Proposed Regulations) addressing the taxation of foreign government investment income in the United States. Key provisions...more
