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
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'
On January 9, 2026, the final text of the Supplementary Law ("LC") No. 225/2026 was published in the Official Gazette of the Federal Government, which launches the Taxpayers´ Defense Code (the “Code”), establishing...more
The Canada Revenue Agency (“CRA”) has recently revised its longstanding administrative position on the GST/HST exempt-treatment of mutual fund trailing commissions. Under the new position that will be enforced as of July 1,...more
Our State & Local Tax Group analyzes a New York Supreme Court, Appellate Division decision holding that a taxpayer’s temporary labor services provided via software-as-a-service (SaaS) constituted taxable prewritten computer...more
H.R. 1 became law as Public Law 119-21, the “One Big Beautiful Bill Act” or “OBBBA,” on July 4, 2025. Although several of the most significant employer-facing provisions affected operations in 2025, the focus shifts to full...more
Starting a business is exciting — but it can also feel overwhelming when you’re faced with critical decisions and don’t know where to begin. This toolkit is a practical, step-by-step guide designed specifically for new...more
By any measure, 2025 was a tumultuous year for the Internal Revenue Service (IRS), leaving a slimmed-down organization struggling to implement new priorities and a workforce trying to catch its breath in the face of dizzying...more
Chicago SALT Partner David Hughes recently moderated a panel on “Equity and State Taxes: Equitable Doctrines and Their State Tax Application” at the American Bar Association 2026 Midyear Tax Meeting....more
Last week, the federal Court of Appeals for the Fifth Circuit ruled that the U.S. Tax Court had misinterpreted the Code’s self-employment tax rules as they apply to individuals who hold limited partnership interests in a...more
January 1 is the date when most third quarter tax bills are mailed in Massachusetts; therefore, under M.G.L. Chapter 59, abatement applications must be filed with local property tax assessors’ offices on or before Monday,...more
On this Ropes & Gray podcast, asset management partners Jason Kolman and Eric Requenez are joined by tax partner Chris Roman to discuss the rise of data center investments within private funds. The episode highlights how...more
The consequences of improperly charging GST/HST on sales of Alberta TIER emission offsets, emission performance credits (EPCs) and sequestration credits can be severe—particularly for purchasers. The Canada Revenue Agency...more
On December 9, 2025, the Internal Revenue Service (IRS) provided clarifying guidance in Notice 2026-5 (the Notice) regarding several account-based health plan provisions contained in the One Big Beautiful Bill Act (OBBBA)....more
We are often asked by owners of limited liability companies (LLCs) to help them issue “profits interests” to service providers of their LLCs. At first glance, profits interests seem perfect — after all, they offer a low-cost,...more
In the post–One Big Beautiful Bill Act (OBBBA) era, the clean energy and infrastructure financing market has been marked by uncertainty and volatility. Mintz’s recent 2025 Annual Energy Transition Summit highlighted the...more
When it comes to managing your finances, the right firm should offer more than basic bookkeeping or seasonal tax preparation. What are the five reasons to choose an integrated tax and accounting firm?...more
A new federal law enacted last year provides a tax benefit to employees who receive overtime pay – but calling it a “No Tax on Overtime” law is a bit of misnomer. For starters, OT pay remains taxable and subject to...more
On January 16, 2026, the Fifth Circuit, in Sirius Solutions L.L.L.P. v. Commissioner (“Sirius”), reversed the Tax Court and held (in a 2-1 decision) that partners with limited liability are not subject to self-employment tax...more
The below articles are part of Gorin’s Business Succession Solutions, a complimentary quarterly resource by Thompson Coburn partner Steve Gorin on tax planning for business owners, with an emphasis on income, estate, and...more
In a January 14, 2026 opinion, the Ohio Supreme Court denied an apparel company’s $855,000 refund claim for Ohio’s commercial activity tax (CAT) for tax years 2010 through 2016. ...more
Selecting your business entity is one of the most consequential decisions you'll make as a Texas entrepreneur. The wrong choice can cost you thousands in unnecessary taxes, expose your personal assets to business liabilities,...more
The new year brings some changes to the Massachusetts Paid Family and Medical Leave (PFML) program....more
Many Maine municipalities conducted property revaluations last year, resulting in large increases in the assessed values of many properties, and now is the time for the critical first step in challenging a property tax...more
...Effective January 1, 2025, Los Cabos became the first Municipality in the State of Baja California Sur to increase the Real Estate Transfer Tax (Impuesto sobre adquisicion de Bienes inmuebles – ISABI) from 2% to 3%,...more
Companies continue to be pressured to move away from the conglomerate model and toward simplified and targeted strategies and risk profiles....more
Clients and Friends, As the new year begins, we’re excited to share our 2026 Insights. This issue is packed with analysis and forward-looking commentary on some of the key topics we see shaping the global business landscape....more
