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 Advantages of Using REITs by Funds for US Individuals and GP Stakeholders — The Tax Blueprint Podcast
In Matter of Petosa, the New York State Division of Tax Appeals (DTA) decided to refund $184,852 of corporate taxes collected on the asset sale of a business and collect approximately $245,900 of shareholder-level taxes on...more
On 13 March 2026, Bermuda's Minister of Finance designated Bermuda's Corporate Income Tax Agency (CITA) as the 'competent authority' under the International Cooperation (Tax Information Exchange Agreements) Act 2005 and the...more
On April 7, 2026, the Department of Justice (“DOJ”) announced plans to consolidate and realign resources to staff the National Fraud Enforcement Division (the “Fraud Division”) that was created by President Trump in January...more
Key Takeaways - IRS opens a limited window to reverse prior Section 163(j) elections. Revenue Procedure 2026-17 allows certain real estate businesses to withdraw an otherwise irrevocable election and potentially reclaim bonus...more
The Georgia General Assembly passed several significant tax bills during the 2026 legislative session, although the extent of income and property tax changes that were ultimately adopted was short of the groundbreaking tax...more
In one of his first acts as Acting Attorney General, Todd Blanche issued a memorandum establishing the National Fraud Enforcement Division (“NFED”). The memo outlines what appears to be a structural reset of how the...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
Ohio Revised Code (R.C.) Section 9.66 is well-known to economic development practitioners as the oft-cited state law provision requiring disclosure in economic development assistance applications of any outstanding...more
Since 2019, Congress has enacted three major pieces of legislation impacting retirement plans, significantly changing the retirement landscape. The legislation contained a number of amendments to the Internal Revenue Code and...more
The US Department of the Treasury and the Internal Revenue Service have finalized regulations under the SECURE 2.0 Act that change how certain retirement plan participants may make catch-up contributions. Beginning in 2026,...more
Join Vorys for an insightful webinar designed to help employers identify and correct common retirement plan mistakes affecting qualified and non-qualified retirement plans. Attendees will leave with a better understanding of...more
When people think about divorce, they tend to focus on who gets the house, the retirement accounts, or the business. Fair enough. Those are the visible pieces....more
Issues Affecting All Schemes - Finance Act 2026 – Inheritance Tax Changes - The Finance Act 2026 has received Royal Assent. Its key pensions-related provisions introduce changes to the inheritance tax (IHT) treatment of lump...more
In this refresher of an installment in a series on taxation issues in share purchase agreements, we discuss the provisions in a share purchase agreement that deal with the pre-closing taxes of the target company....more
A recent Ninth Circuit decision, Roman v. Commissioner (Mar. 18, 2026), reinforces how narrow the tax-free treatment of settlement proceeds is. In most cases, settlement payments are taxable unless they clearly compensate for...more
A recent rule change issued by the United States Postal Service (USPS) may have significant implications for plan administrators. The rule alters how the USPS determines the official postmark date, introducing uncertainty for...more
The U.S. has long been an attractive parent-company jurisdiction for multinational enterprises for a variety of non-tax reasons. At the same time, until recently the U.S. was a relatively unattractive parent-company...more
In this edition of Skadden’s quarterly thought leadership publication, we examine the use of informal settlements to resolve activist campaigns, intellectual property and tax considerations for AI companies, and tax reforms...more
When artificial intelligence (AI) businesses come to market, the valuation narrative typically is clear: a differentiated model, defensible data and scale within easy reach. But the tax analysis is often not clear....more
Associate Alabama Tax Tribunal Judge Ralph M. Clements, III, recently appointed by Gov. Kay Ivey, has hit the ground running and issued two well-reasoned rulings that nevertheless illustrate traps for unwary taxpayers and...more
Guidance issued this week by the IRS provides much-needed clarity for real estate developers, investors, and community leaders on which census tracts will qualify for the federal Opportunity Zone program....more
On February 12, 2026, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Notice 2026-15 (Notice) to guide clean energy projects’ eligibility to receive federal clean energy tax...more
Two reports issued in the past week illuminate the explosive growth in the use of tax increment financing (TIF) districts throughout Illinois and how those TIF districts are affecting the property tax burden for local...more
Moore et al v. 1789 Minerals Fund I, LP, et al is another Texas decision addressing the effect of a Sheriff’s Deed after a tax foreclosure. Was the deed void for want of a sufficient property description? No, but the trial...more
In this refresher of the second installment of our periodic series related to taxes and purchase agreements, we discuss the function that tax representations and warranties serve in a share purchase agreement....more
