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
AGG Talks: Cross-Border Business Podcast - Episode 31: The Ripple Effects of Tariffs and Transfer Pricing on Global Business
When a company is sold, senior executives and key personnel often stand to receive significant payments, such as transaction bonuses, accelerated equity vesting, severance, and earnout participation....more
Our Federal & International Tax Group reviews a recent private letter ruling confirming that the Internal Revenue Service does not treat a customs value determined under the deductive value method as an automatic ceiling on...more
On February 25, 2026, the Supreme Court of the United States heard oral argument in Pung v. Isabella County, Michigan, No. 25-95, a case that could materially reshape the constitutional framework governing tax lien...more
Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...more
The U.S. Court of International Trade (“CIT”) issued a significant ruling on March 4, 2026 that creates new considerations for importers seeking refunds of tariffs imposed under the International Emergency Economic Powers Act...more
The SECURE 2.0 Act of 2022 (SECURE 2.0) introduced many required and optional changes affecting defined contribution plans, including 401(k) plans, 403(b) plans, and employee stock ownership plans. ...more
At first glance, leaving real estate to charity seems straightforward. In practice, highly appreciated property encumbered by mortgage debt is frequently declined. Public charities and private foundations are generally...more
In terms of energy project development, financeable project-level agreements were historically an important diligence item, but today, these contracts have effectively evolved into major transaction documents. Recent tax...more
Over the last decade, more than a dozen states have established state-run mandatory paid family and medical leave (PFML) programs, including California, Massachusetts, New York, and Maine. These programs generally require...more
Early engagement and structured responses can significantly reduce penalties and reputational risk. The DITC is following other local competent authorities in delivering upon the credible threat of enforcement for...more
On Feb. 12, 2026, the IRS released interim guidance in the form of IRS Notice 2026-15 (the Notice), on the new prohibited foreign entity (PFE) regime and its material assistance cost ratio (MACR) test applicable to clean...more
As companies finalize their 2025 federal income tax returns, taxpayers claiming research credits under Internal Revenue Code § 41 should consider whether the IRS Pre-Filing Agreement (PFA) program can provide advance...more
TRAIN Act – Career and Technical Education Partnerships On Thursday, the Talent Readiness and Industry Needs (TRAIN) Act, sponsored by Representative James Lomax, passed the House after being amended. The legislation seeks...more
Connecticut’s 2025 PA 490 farmland tax crisis exposed critical flaws in the state's land valuation process. When new recommended use values were released, farmers faced sudden dramatic tax increases, threatening...more
Kilpatrick’s Jordan Goodman recently presented on the topic of “Sales Tax Case Law – Lessons from the Court” at the Advanced Sales and Tax Workshop in Dallas. ...more
On February 12, 2026, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) released IRS Notice 2026-15 (the “Notice”), which provides guidance on the “material assistance” rules...more
Last week at the Iowa State Capitol, legislators spent much of their time in caucus and on the floor debating bills. Legislators are halfway between the first and the second funnel deadline, which is set for Friday, March 20,...more
Recently, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released long-awaited proposed regulations (the Proposed Regulations) under Section 45Z of the Internal Revenue Code of 1986, as...more
Thoughtful estate planning is essential for artists seeking to ensure the long‑term preservation, management, and presentation of their lifelong work....more
On March 4, 2026, the Court of International Trade (CIT) issued an order in a case brought by an importer seeking refunds of tariffs collected under the International Emergency Economic Powers Act (IEEPA). The CIT order...more
As reported earlier, Senate Bill 1510 (“SB 1510”), if passed and signed into law by Governor Tina Kotek, would extend the life of the Oregon state and local tax (“SALT”) workaround for eligible pass-through entities for two...more
A bite-sized summary of recent UK pension news Inheritance tax (IHT) on pensions: amendments to the Finance (No 2) Bill Clarification from the government of how the IHT provisions will work; Pension Protection Fund:...more
On February 27, 2026, SEMARNAT published in the Official Gazette of the Federation the Agreement announcing the values of each of the variables that make up the formulas for determining, during fiscal year 2026, the...more
Kilpatrick’s Jordan Goodman recently presented on the topic of “Sales Tax Issues for the Healthcare Industry” at the Advanced Sales and Tax Workshop in Dallas. ...more
Mediante el Comunicado de Prensa No. 031, proferido el 3 de marzo de 2026, la Dirección de Impuestos y Aduanas Nacionales (DIAN) informó que, en aplicación del Decreto 500 de 2024, se declaró como "Día Cívico de la Paz con la...more
