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: Structuring Funds, Joint Ventures, and REITs
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
GILTI Conscience Podcast | Beyond the Runway: Navigating Tax, Tariffs and Transfer Pricing in Luxury Fashion
Impuesto de Timbre: Cuantía indeterminada
Five Tips for a New Public Company Director
Successful tax-loss harvesting depends on a taxpayer’s ability to deduct losses. In addition to their federal tax liability, taxpayers also need to consider state and local taxes. As we wrap up this series, I want to focus in...more
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for October 23, 2025 – November 6, 2025. ...more
A recent Tax Appeals Commission decision denied VAT input credit on the surrender of an option agreement related to a residential letting business. The Appellant argued that the VAT should be recoverable because the surrender...more
A Finnish company was providing factoring services that consisted in "invoice factoring", which took the form of a credit granted that corresponded to the factored debts, but limited to an amount determined on the basis of...more
South Carolina lawmakers are considering legislation that would tie the statewide property tax exemption available for low-income housing owned or managed by a nonprofit to the nonprofit’s percentage interest in a qualifying...more
The Spanish Supreme Court (judgment of 29 September 2025) reiterates its doctrine regarding the principle of full regularisation (“regularización íntegra”) in VAT matters. The Supreme Court states that Tax Authorities must...more
Since Congress enacted §529 of the Internal Revenue Code in 1996 which, to over simplify things, allowed people to save tax free for college, these accounts have been a popular investment vehicle. Often they are funded by the...more
Effective January 1, 2026, the Massachusetts Department of Family and Medical Leave (DFML) announced an increase to the maximum weekly Massachusetts Paid Family Medical Leave (PFML) benefit. For the second year in a row,...more
The IRS released a set of frequently asked questions relating to the digital asset broker reporting regime under § 6045 and Treas. Reg. § 1.6045-1. Broker reporting for digital assets is applicable for transactions occurring...more
On November 4, 2025 (Budget Day), the Government of Canada released its 2025 federal budget (Budget 2025), which proposes to introduce a number of noteworthy tax measures, including...more
Is Your Worker an Employee or an Independent Contractor? Determining whether a worker is an employee or an independent contractor is not just a matter of paperwork. It is a legal classification with significant...more
FAA Forces Major U.S. Airlines to Cut Flights as Shutdown Continues - As the federal government shutdown continues, the Federal Aviation Administration said that it is forcing airlines to cut 10 percent of their flights at...more
In a welcome development for employers that were struggling to determine how to comply with the reporting requirements of the “One Big Beautiful Bill Act” relating to “no tax on tips” and “no tax on overtime,” the IRS...more
It has been a little over two years now since Senate Bill 102, otherwise known as the Live Local Act (the “Act”), was signed into law in the State of Florida. The Act introduced three property tax exemptions geared towards...more
Earlier this year, President Trump signed the One Big Beautiful Bill Act (the “OBBB”) into law. The OBBB has had a widespread impact on tax legislation, either amending or repealing many provisions of the Internal Revenue...more
As we students of cause marketing know, the traditional tip-off for a commercial co-venture is when the call-to-action is “you buy this, and we’ll donate that.” But companies may have concerns over providing “donations” to...more
In Notice 2025-62, the Internal Revenue Service (IRS) announced on November 5, 2025 that it will provide penalty relief for taxable year 2025 for implementation of new information reporting requirements related to the...more
On November 5, 2025, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) issued guidance confirming employers will not be penalized for failing to report cash tips and overtime compensation in the...more
North Carolina has little sympathy for taxpayers that miss filing deadlines, but a new law eases the potential repercussions for property owners otherwise qualifying for religion-based tax exemptions. Under the new measure,...more
The One Big Beautiful Bill Act (OBBBA) significantly reshaped the landscape for solar and other renewable energy incentives. In response to a directive from President Donald Trump, the U.S. Department of the Treasury and the...more
The Internal Revenue Service (IRS) released guidance on November 5, 2025, granting employers relief from tax penalties for failing to provide employees information related to their (1) “qualified tips” and (2) “qualified...more
The Internal Revenue Service (IRS) issued a guidance this past Wednesday (Notice 2025-62) that provides penalty relief for employers and certain of the reporting requirements that made their way into the Trump...more
The Paycheck Protection Program was a lifeline for small businesses struggling to keep their employees paid during the COVID-19 pandemic. But for business owners who failed to include all applicable employees in their size...more
The clock is ticking on 2025 payroll reporting, but the IRS just threw employers a lifeline. If your organization has been struggling to understand how to implement the new tips and overtime reporting requirements from the...more
As former Toronto Blue Jay Rickey Henderson noted, “you can’t steal second base and keep one foot on first.” The act of stealing a base requires leaving a secure position for an insecure one: to accept risks to achieve a new...more
