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
5 Key Takeaways | The Illinois Franchise Tax: A Trap for the Unwary - and Even the Wary
Key Takeaways: The IRS has opened a limited settlement window for eligible conservation and historic preservation easement disputes, with a reduced 10% gross valuation misstatement penalty available during the first 90...more
Overview of Colorado House Bill 24B-1001 and Commercial Property Taxation: Colorado House Bill 24B-1001, enacted during the 2024 special legislative session, delivered significant property tax relief to commercial real...more
A process used to expedite the passage of partisan budget-related legislation. To advance legislation, the Senate typically requires 60 votes to proceed with legislation, thanks to the filibuster....more
April 2026 brought significant legal and regulatory developments for the alcoholic beverage industry, including a landmark US Court of Appeals for the Fifth Circuit decision striking down the federal home distilling ban and...more
The Inflation Reduction Act of 2022 introduced the Clean Electricity Investment Tax Credit under section 48E of the Code (the “Tech-neutral ITC”) ushering in a new framework for incentivizing investment in zero-emissions...more
The US Tax Court’s recent decision in George v. Commissioner, T.C. Memo. 2026-10, addressed the application of the Section 41 research credit to supply qualified research expenses (QREs), focusing on whether chickens used in...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. SUMMARY - • HMRC provides more detail on applying...more
A taxpayer filed a petition with the U.S. Tax Court on April 27, 2026, after the IRS issued a Notice of Deficiency determining that he was not a bona fide Puerto Rican resident in 2021 under Internal Revenue Code (IRC)...more
Section 530A accounts, commonly referred to as Trump accounts, have attracted attention since the enactment of the One Big Beautiful Bill Act in July 2025. While individuals have been able to set up these accounts for their...more
Whenever Congress creates a new savings vehicle, the legislation is only the beginning. The real work begins when the IRS and Treasury try to translate the statute into operational rules. That’s exactly what we’re seeing now...more
Governor and Legislative Leaders Reach Agreement - Gov. Tim Walz, Senate Majority Leader Erin Murphy, House Speaker Lisa Demuth and House DFL Leader Zack Stephenson announced late Wednesday that they had reached a...more
On May 6, Fannie Mae issued a Selling Guide announcement, updating requirements in four areas: (i) Remote Online Notarization (RON): Fannie Mae removed the requirement for sellers and servicers to retain a video recording of...more
Welcome to our second roundup of recent notable Law Court decisions (our previous roundup for January and February of 2026 is available here). Lots of interesting stuff here on legal topics as far-ranging as qualified and...more
A recent federal court decision, Huang v. United States, offers important guidance for U.S. persons who have received large gifts from foreign persons, and failed to timely file Form 3520, Annual Return To Report Transactions...more
Key Points - This is the second late-session bill affecting the nonprofit housing property tax exemption. As covered in our May 12, 2026, client alert, H. 5006 was amended on the Senate floor to rewrite the exemption under...more
This article is part one of six articles in the “DExit to Texas: What You Need to Know About Reincorporating in the Lone Star State” series, which covers why Delaware companies are considering redomiciling in Texas and the...more
The intersection of tax and trade law has been in the news in recent months as businesses navigate changing tariff rules. We have written extensively about the cross-roads of tax law and tariffs. All this talk about tariffs...more
Welcome to the latest edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. We pull together the items we deem most important to provide...more
On April 28, 2026, the Tenth District Court of Appeals found unconstitutional the restrictions imposed on non-property owners seeking to increase property tax valuations. In so holding, it reversed the dismissals by the...more
On April 7, 2026, the Department of Justice (DOJ) announced it is “supercharging” fraud prosecutions through the creation of the National Fraud Enforcement Division (the “Fraud Division”). What Has Changed- The new...more
Le 4 mai 2026, le ministère des Finances du Canada a publié une version mise à jour de projets de propositions législatives qui auraient pour effet d’élargir les pouvoirs de vérification de l’Agence du revenu du Canada (l’«...more
Much has been written about IRC Section 1202. Section 1202 affords non-C corporation taxpayers who sell a corporation’s qualified small business stock (“QSBS” or “1202 Stock”) issued after July 4, 2025 (and who satisfied the...more
On Thursday, April 23, 2026, the U.S. Department of Justice (DOJ) released its final order rescheduling certain marijuana products from Schedule I to Schedule III of the Controlled Substances Act (CSA). After publication in...more
The Trump administration is weighing whether to allow contributions of appreciated stock directly into §530A “Trump Accounts” — children’s savings accounts created by the One Big Beautiful Bill Act of 2025 (OBBBA), Pub. L....more
Mediante la sentencia del 12 de febrero de 2026 – Rad. 25000-23-37-000-2020-00319-00 (28267) – el Consejo de Estado de Colombia confirmó el rechazo de deducciones por pagos al exterior asociados a servicios intercompañía, así...more
