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
Building Your Future at Holland & Knight: Jennifer Karpchuk's Move to Grow the State and Local Tax Practice
Navigating U.S.-China Relations: Lessons From History for Today’s Global Economy
From Legislation to Implementation: Understanding Section 1202 Changes — Troutman Pepper Locke Podcast
A Good Lickin'
Taxing Intelligence: AI's Role in Modern Tax Administration
JONES DAY TALKS®: Real Assets Roundup Episode 3: One Big Beautiful Bill (OB3)
The Presumption of Innocence Podcast: Episode 66 - Tariff Uncertainty and Compliance Risks for Businesses
An “83(b) election” is a tax saving tool that can help workers save money when they receive restricted stock or other equity from a company. The IRS recently made it easier to file these elections, including providing an...more
On 26 November, the UK Chancellor of the Exchequer delivered the much-anticipated UK Autumn Budget....more
Tax rates (including withholding tax rates) and thresholds – as part of an anticipated series of tax rises for individuals, and with a view to shifting some of the burden of taxation from employment to passive income, the...more
Corporation Tax – rates remain unchanged – 25% main rate (19% for profits up to GBP50,000 and a sliding scale between GBP50,000 and GBP250,000)....more
The unveiling of this year’s Autumn Budget followed an unprecedented level of speculation on the potential “smorgasboard” of tax raising measures to be introduced by Chancellor Rachel Reeves to rebalance the UK’s fiscal gaps...more
NICs relief in respect of pension contributions effected pursuant to salary sacrifice arrangements restricted to GBP2,000 of contributions – the National Insurance contributions (NICs) relief (in respect of employee and...more
The main headline for investment managers is that the carried interest reforms have been confirmed, with the Finance Bill 2025-26 set to be published next week. While some changes have been made to the draft legislation...more
From April 2026, new measures will be introduced to tackle supply chain fraud within the CIS. Where HMRC can demonstrate that a business knew, or should have known, it was party to a transaction connected with fraudulent tax...more
The Autumn Budget 2025 announced several changes to the UK’s indirect tax landscape. While the UK continues to seek alignment with the EU in several areas, despite Brexit – such as e-invoicing, customs treatment of low-value...more
Where there is potential for a tax dispute, it is crucial to map your position early: proactively building a “defence” file can best prepare taxpayers for HMRC enquiries when they arise years later. Originally Published in...more
Insurance sector and cybersecurity: IVASS publishes initial instructions for implementing DORA - Regulation (EU) 2022/2554, known as the Digital Operational Resilience Act (DORA), came into force on 17 January 2025,...more
The 2026 Budget Bill aims to implement the Mediolanum ruling of the Court of Justice of the European Union (CJEU, 1 August 2025). The ruling looked at the IRAP regime applicable to banks, financial intermediaries and...more
Over the past few weeks, several insurance companies operating in the Italian market have been facing a new wave of tax questionnaires and audits on how to apply the Insurance Premium Tax (IPT) to driver accident (infortuni...more
With Ruling No. 286 of 5 November 2025, the Italian Revenue Agency clarified the withholding tax obligations introduced in 2024, which now also apply to insurance agents. The case concerned a Belgian insurance and reinsurance...more
As 2025 winds down, legislators and regulators continue their efforts to establish a comprehensive framework for cryptocurrencies and other digital assets. In this December 2025 Roundup, we break down the latest developments...more
There is a particular type of sales pitch that shows up in inboxes when a market matures. One that promises growth without friction, national reach without regulatory headaches, and new customers without any need to rethink...more
On December 2, 2025, the IRS issued Notice 2025-68 (Notice), which provides initial guidance regarding “Trump accounts” and announces upcoming regulations consistent with the initial guidance. On the same day, the White House...more
Multinational companies in Israel that carry out acquisition, sale or restructuring transactions sometimes encounter complex issues relating to transfer prices. According to Israeli law, transactions between related entities...more
G. Gordon Liddy, convicted of several criminal charges for his role in the Watergate scandal, made the statement that “obviously crime pays, or there’d be no crime.” John Maynard Keynes, economist and philosopher, further...more
All Multi-National Enterprise (MNE) Groups that have Cayman Constituent Entities for purposes of the Country-by-Country Reporting (CbCR) Regime will need to complete a one-off re-registration on the new DITC CbCR Portal by 30...more
As we near the end of year, Kilpatrick’s Samantha Breslow and Kylan Memminger recently presented on “State and Local Tax Judicial and Legislative Trends: 2025 Year in Review.”...more
Everyone in the 401(k) business loves to focus on the dramatic stuff. We talk about lawsuits that shake the industry, shocking excessivefee claims, fiduciary scandals that make headlines, and advisors who somehow think...more
In this episode of What’s the Tea in L&E, host Leah Stiegler sits down with Josh Wykle from Woods Rogers’ Tax team to explore how employers and employees can benefit from childcare support under the Big Beautiful Bill. ...more
What This Means for Your Current Will, Revocable Trust and Estate Plan - The federal estate and gift tax regimes have been unified since the passage of The American Taxpayer Relief Act of 2012. The Tax Cuts and Jobs Act of...more
The December 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.6%, the same as in November. The December applicable federal rate (“AFR”) for use with a sale to a defective...more