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 May 6, Katten hosted its annual program, "Family Office Compensation and Talent: 2026 Trends and Planning," bringing together leaders from Botoff Consulting, Mack International and Katten's own Family Offices and Employee...more
You wouldn’t buy a restaurant or bar without doing a “walk-through,” checking staff and clientele and kicking the floorboards for rats or cockroaches. But you should also kick the financial floorboards for unpaid sales taxes....more
Following an initial informal announcement by the Chancellor in April, HM Revenue & Customs has now launched a consultation on the UK tax treatment of US LLCs and other non-UK “reverse hybrid” entities (entities which are...more
Ohio has opened a short nomination window for census tracts to be considered for the next generation of federal opportunity zone designations. The nomination period opened June 10, 2026, and nominations must be submitted by...more
The 2026 Billionaire Tax Act (“BTA”) asks policymakers to rely on revenue that may be slow, contested, and uncertain. The Act’s own design creates four practical problems: (1) court challenges could delay collection for...more
The United States Tax Court released its opinion today on Smith v. Commissioner, T.C. Memo. 2026-50, and it is a significant R&D credit win for taxpayers that perform sophisticated technical work for clients....more
Key Takeaways - What Happened: On June 6, 2026, the U.S. District Court for the District of Columbia vacated Internal Revenue Service (IRS) Notice 2025-42, which eliminated the 5% Safe Harbor for most wind and solar...more
A new bill on combating social security and tax fraud was definitively adopted by the French Parliament on 11 May 2026. It contains substantial provisions on undeclared work and subcontracting, with the clear objective of...more
In today’s housing market, many first-time buyers, especially younger buyers, face significant challenges. High interest rates, competitive bidding environments, and limited inventory have made it increasingly difficult to...more
The fifth — and likely final — settlement initiative is here. Congress is backing it. The Landscape - On May 13, 2026, the IRS announced a new 90-day settlement window for taxpayers involved in syndicated conservation...more
When a company is preparing for a sale, transaction-based incentives can be an effective way to recognize and retain key employees. In practice, these incentives generally fall into two categories—equity and non-equity...more
For most business owners, succession planning for their business involves preparing the company for transfer, determining its value, and identifying a buyer or recipient (third-party, internal, family), often to maximize...more
As part of its Fiscal Year 2026-2027 New York State Budget Bill, the New York State Legislature has amended the New York State Tax Law by adding Article 30-C, entitled “City Surcharge on Property That Does Not Serve as a...more
IRS Notice 2026-39, issued June 10, 2026, updates the qualifying energy community lists under the Statistical Area Category and Coal Closure Category for the energy community bonus under Sections 45, 45Y, 48, and 48E of the...more
On June 6, 2026, the U.S. District Court for the District of Columbia vacated Notice 2025-42 (the Notice) in Oregon Environmental Council v. IRS, No. CV-25-4400. The Notice had eliminated the long-standing Five Percent Safe...more
Anyone who works in the retirement plan industry has heard the complaint from advisors and plan sponsors alike: it’s getting harder to find a good TPA....more
In its judgment of April 21, 2026 — IX R 34/24, the German Federal Fiscal Court (Bundesfinanzhof, BFH) ruled that a creditor's decision not to file its claim with the insolvency schedule (Insolvenztabelle) triggers neither a...more
On June 11, 2026, the Trump administration filed a notice of appeal challenging the U.S District Court for the District of Massachusetts’s June 8, 2026, decision vacating the $100,000 H-1B fee requirement. Judge Leo T....more
The Philippines is vying to become Southeast Asia’s next-wave data center hub, but its success will turn on whether recent structural reforms and shifting energy economics can overcome longstanding power and localization...more
On June 9, 2026, the Decree amending, supplementing, and repealing several provisions of the Federal Administrative Litigation Law (Ley Federal de Procedimiento Contencioso Administrativo, or LFPCA) was published in Mexico’s...more
The Internal Revenue Service (IRS) recently released its fiscal year (FY) 2025 Data Book, which offers an important message for corporate taxpayers: lower audit volume and reduced year-end staffing do not necessarily...more
We have all been there. Whether it involves a birthday or a business meeting, everyone knows the feeling of scrambling to remember an important date. In the world of benefit plan notices, dates matter too. The small date...more
The SEC proposed amendments to rescind Rules 611 and 610(e) of Regulation NMS, which could have significant implications for the trading of tokenized securities. The CFTC published a notice of proposed rulemaking that would...more
Miami is all the hype these next two weeks as a FIFA World Cup host city. With seven matches lined up at Hard Rock Stadium — including group-stage thrillers and a bronze final — our city will welcome teams, players, staff,...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