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
One of the new deductions available to taxpayers as part of the One Big Beautiful Bill Act signed into law on July 4, 2025, is a new deduction for interest paid on automobile loans....more
Our winter alert addresses some of the retirement and welfare benefit changes that have been of most concern to our clients. After being postponed for two years, the mandate that catch-up contributions made by certain higher...more
The duties imposed on compensation committees of publicly traded companies have evolved and grown over time. This 11th edition of the Compensation Committee Handbook from the lawyers of the Executive Compensation and Benefits...more
The IRS released Notice 2026-9, which provides a one-year extension to make certain amendments to individual retirement arrangements (IRAs), simplified employee pension arrangements, and savings incentive match plan for...more
On February 4, 2026, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) published proposed regulations addressing the clean fuel production tax credit (“45Z Credit”) under section 45Z of the...more
Timely insights into the latest developments in wealth transfer, estate administration, trust planning, and estate tax portability. Join the Williams Mullen Private Client & Fiduciary Services team for our 17th Annual...more
On February 3, 2026, the Treasury Department and the Internal Revenue Service (IRS) published proposed regulations regarding the clean fuel production credit under section 45Z of the Internal Revenue Code (Proposed...more
On January 29, 2026, the Canadian Department of Finance (Finance) released for consultation legislative proposals (Proposals) that would broaden the existing “hybrid mismatch” rules in the Income Tax Act (ITA) to apply to...more
The Internal Revenue Service (IRS) recently finalized new procedures for section 501(c) organizations to obtain and maintain group exemption letters and, after more than five years of suspension, resumed accepting...more
Treasury and the IRS have issued proposed regulations under Section 45Z that clarify how the clean fuel production credit is calculated, substantiated, and claimed, including detailed rules on emissions rates, certification,...more
In an increasingly interconnected global economy, South African investors, promoters and managers are aware of the importance of offshore investment structures to optimise wealth holdings, protect assets and access...more
Early-stage startup financings have long reflected a tension between transactional efficiency and legal precision. Instruments such as convertible notes and SAFEs were developed to reduce cost and execution time at the seed...more
At the start of every year my social media algorithms are often inundated with ads for “tax strategists” and ways to decrease your taxes. New this year (at least to me) are posts providing “advice” on how to minimize income...more
IRS has made a habit of challenging whether a member of a limited liability company that is treated as a partnership for tax purposes is materially participating in the activities of the partnership....more
A recent Rhode Island Administrative Hearing Decision addressed whether an online database that incorporates searchable research is taxable as vendor-hosted prewritten computer software. [R.I. Div. of Tax’n, Administrative...more
Kilpatrick’s Jordan Goodman recently presented on the topic of “Apportioning and Situsing for Multistate Direct and Indirect Taxes.” Jordan provides the following key takeaways...more
In a landmark decision, the Supreme Court of India has ruled on the availability of tax treaty benefits and the taxation of indirect share transfers in the Tiger Global case. The Court upheld the Indian tax authorities’...more
The U.S. Department of the Treasury and the Internal Revenue Service (IRS) recently released proposed regulations under section 45Z of the Internal Revenue Code of 1986, as amended (Section 45Z). Section 45Z provides a...more
It’s hardly a win for the little guy against The Man, but in San Patricio County Appraisal District v. Gunvor USA LLC (consolidated with a similar suit against Devon Gas Services, agent for Glencore Ltd.), a Texas court...more
Brokers and their investor customers in digital assets should prepare, and tax professionals should prepare to assist, with reporting proceeds from certain digital asset transactions. See IRS FS-2025-06, Sept. 25, 2025....more
Enacted by the Inflation Reduction Act and recently amended by the One Big Beautiful Bill Act (“OBBBA”), Section 45Z of the Internal Revenue Code offers a tax credit for the domestic production and sale of certain...more
In today’s rapidly evolving global workforce, innovative companies are exploring compensation models that incorporate cryptocurrency, such as Bitcoin, Ethereum, and stablecoins like USDC, EURC, or emerging euro-pegged options...more
In recent years, development expenses in Israel Land Authority (ILA) tenders have become one of the most complex and controversial issues for the real estate tax authorities. High payments for development expenses, combined...more
It has been nearly 20 years since Internal Revenue Code Section 409A transformed the rules governing nonqualified deferred compensation (NQDC). Many employers updated written plan documents by the 2008 deadline—and haven’t...more
With a dire warning that “[t]ax shelter promoters are watching,” a group of U.S. Senators is questioning a significant decline in Internal Revenue Service investigations of abusive tax schemes as reported in IRS Criminal...more
