Powering Progress | Ep. 1 – Texas at the Edge of the Grid: Powering the Age of AI
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
What is a tax practitioner to do when they suspect—or worse, know— that their client committed tax fraud? In the first and second parts of this three-part series, we discussed the basic elements of civil tax fraud and...more
Suffolk Superior Court recently denied the City of Boston’s motion to dismiss a proposed class action lawsuit challenging alleged retaliatory property tax assessment practices affecting commercial property owners who appealed...more
Sullivan & Worcester scored a win at Suffolk Superior Court as the Court denied the City of Boston’s motion to dismiss a class action lawsuit, filed by Sullivan & Worcester and Pioneer New England Legal Foundation on behalf...more
Perception of Taxes- Since I started practicing almost forty years ago, there have always been a relatively few well-to-do individuals for whom the payment of any taxes – whether personal or business – under any...more
As part of the passage of the Ninth Tax Advisory Amendment Act, the German Federal Parliament recently adopted significant amendments to the Real Estate Transfer Tax Act. These amendments are primarily aimed at standardizing...more
There’s a line often attributed to Steve Jobs that gets repeated so often it risks losing its bite: simplicity is the ultimate sophistication. I’ll translate that into something this industry might actually understand,...more
During its 2025 legislative session, the Connecticut General Assembly amended Connecticut General Statutes (C.G.S.) Sec. 12-81(57) to expand the eligibility of certain solar photovoltaic (PV) equipment for property tax...more
The Internal Revenue Service has released updated frequently asked questions addressing educational assistance programs under Section 127 of the Internal Revenue Code, along with a revised sample plan document, Publication...more
On December 22, the Internal Revenue Service (IRS) announced proposed updates to its Criminal Investigation Voluntary Disclosure Practice (VDP), opening a 90-day public comment period that closed on March 22. Revised...more
In two similar cases involving a partnership (I R 41/22) and a corporation (I R 6/23), the German Federal Fiscal Court (BFH) decided whether the mere amendment or conclusion of a new Double Tax Agreement (DTA) can lead to an...more
As previously reported, the so-called “One Big Beautiful Bill Act” (OBBBA) provides an income tax deduction for “qualified tips” received by individuals in occupations that customarily and regularly received tips on or before...more
I. WHY THIS TOPIC IS IMPORTANT: Shareholder loans are a proven tool for corporate financing, particularly in small and medium-sized “Mittelstand” enterprises. If a company encounters financial difficulties, these...more
In this second article in a series, we turn from the federal order itself to the state compliance problems it creates, particularly in jurisdictions where medical and adult use regulations or licensing systems are not...more
The Australian Federal Budget for 2026-2027 proposes far-reaching changes to the Australian tax system that will have significant impacts on a range of taxpayers. Whilst a number of the measures were widely telegraphed, the...more
Kilpatrick’s Kylan Memminger recently participated on a panel discussion at the ABA Tax Section May Tax Meeting where they discussed the topic of “Pass-Through Entity Tax: Drafting Agreements to Take Advantage of State PTET...more
Connecticut’s short legislative session wrapped up on May 6, 2026 and property owners across the state should take note of several property tax measures that were adopted. These measures now await Governor Lamont’s signature...more
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2026. For more than a decade, we have tallied the results of what we deem to be the significant taxpayer wins and losses and analyzed those results. ...more
The Court of Appeal has confirmed in HMRC v M R Currell Ltd that, prior to the introduction of the disguised remuneration rules, a genuine and repayable loan made via an employee benefit trust (EBT) is not taxable as...more
Almost 500 stakeholders submitted comments to the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) on the new Notice of Proposed Rulemaking (NPRM) for the Section 45Z Clean Fuel Production Credit....more
On April 21, 2026, in Liberty Global, Inc. v. United States, the Tenth Circuit held that the economic substance doctrine was “relevant” and applied to deny Liberty Global, Inc. a $2.4 billion deduction and imposed a 40%...more
On May 4, 2026, the “General criteria and operational guidelines of an advisory nature to promote investment and tax compliance” (the “Guidelines”) was published in the Federal Register. The purpose of the Guidelines is to...more
On April 30, 2026, the Treasury and IRS released temporary regulations (T.D. 10047) and identical proposed regulations (REG-119294-25) under section 6435 of the Code, which was added by the One Big Beautiful Bill Act (OBBBA)....more
The President of Kazakhstan has signed a Constitutional Law introducing a special legal regime for Alatau city. The law establishes Alatau as a "city of accelerated development" that is designed as a next‑generation...more
If your organization sponsors or maintains a 403(b) plan on a Cycle 1 IRS pre-approved document, you need to start the process of restating the plan document with your document provider. Plans must be restated on a Cycle 2...more
Introduction - 2025 represented a turning point in clean energy manufacturing in the United States. From 2021 to 2024, the country experienced an unprecedented clean energy manufacturing boom supported by federal policies...more
