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
On November 10, 2025, the Internal Revenue Service (IRS) released Revenue Procedure 2025-31 (the Rev. Proc.) which provides a safe harbor which would allow widely held fixed investment trusts to stake digital assets without...more
The Clean Fuels Credit, codified under 26 U.S. Code Section 45Z, has quickly become a central focus for businesses pursuing opportunities in the evolving energy sector. Designed to incentivize the production of cleaner...more
A wave of new federal initiatives—including the proposed HIRE Act and the Equal Employment Opportunity Commission (EEOC)’s renewed focus on anti-American bias—signals a significant shift in how outsourcing practices and labor...more
Under the SECURE 2.0 Act of 2022 (the Act), new rules apply to 401(k), 403(b), and governmental 457(b) plans regarding catch-up contributions – the additional elective deferrals ($7,500 in 2025) that employees aged 50 or...more
The VAT Directive – implemented in Italy through the VAT Decree – provides for the exemption of services, including transport and related operations, when they are directly connected with the export or import of goods. This...more
Le 4 novembre 2025 (le « jour du budget »), le gouvernement du Canada a publié son budget fédéral 2025 (le « Budget 2025 »), qui propose d’instaurer certaines mesures fiscales dignes de mention, notamment...more
Working on an IRS audit is hard enough. But what’s even harder? When you discover the plan sponsor disposed of—or claims to have disposed of, the very records the IRS is demanding....more
With all the talk about tariffs, and the recent Oral Hearing at the Supreme Court, I started wondering as to how this impacts intellectual property (IP). Tariffs are defined as taxes levied against imported goods, calculated...more
Place of supply for virtual streaming services Under current Belgian VAT law, the place of supply for admission to cultural, artistic, sporting, scientific, educational, and entertainment events is determined by the location...more
Hotelbeds UK Ltd operates as a wholesale supplier of hotel accommodation, purchasing rooms from UK VAT-registered hotels and reselling them to travel businesses. Due to industry practice, Hotelbeds struggled to obtain...more
Last year, in our article “OECD’s 2023 MAP and APA Statistics: Key Insights for Multinational Enterprises”, we analysed the inaugural global statistics on Advance Pricing Arrangements (APAs) alongside the longstanding mutual...more
Welcome to our EU crypto update - a roundup of key Irish and EU legislative and regulatory developments shaping the crypto-asset sector....more
Correctly classifying workers as employees or independent contractors is essential not only for complying with wage and hour laws under the Fair Labor Standards Act (FLSA) and certain tax obligations, but for several other...more
Government attitude and definition - As in many countries, the regulation of cryptocurrencies in Canada is divided among various levels of government and administrative agencies, depending on the nature of the activity...more
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
