The Federal Tax Deductions for Tips and Overtime Pay: Opportunities for Restaurants Employers
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
Podcast - Betty… ¿y si nos vamos a la reorganización?
Impuesto de Timbre, ¿otra vez?
4 Key Takeaways | Analyzing the Top Income Tax Cases in 2024
Year-End and Trending Tax Considerations for Health Care Practices
Episode 93: Maximiliano Concha Rodríguez | PAGBAM Schwencke, Chile
GILTI Conscience Podcast | Inside the IRS: A Conversation With Former Agency Officials
Podcast - La Prima por Fusión
GILTI Conscience Podcast | Spotlight Series: Utilizing Tax Knowledge for the Greater Good
GILTI Conscience Podcast | Update on Pillar Two: Where it Stands Today and What To Expect
GILTI Conscience Podcast | Spotlight Series: Carving Your Path in Transfer Pricing
10 Things Lawyers Should Know About BVI Transactions
Tax Planning Under a Biden Presidency
Podcast: Tax Reform and Its Impact on Exempt Organizations, One Year In
Lawyers on Tap: Tap Tips for Entity Formation and Taxation
Tax Provisions in Business Acquisition Agreements
We have all seen the television commercials hawking tax relief with “satisfied clients” shilling for the promoter. But will the IRS really compromise a tax liability? If so, when, how, and why?...more
The Federal Fiscal Court (BFH) rules that the co-rental of a freight elevator (operating facility) may constitute a harmless ancillary business for the application of the so-called extended property deduction pursuant to...more
The section 987 regulations that were finalized in 2024 after decades of revision are getting yet another makeover. On February 25, 2026, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued...more
The Tax Court’s recent decision in Otay Project LP v. Commissioner, T.C. Memo. 2026-21, is likely to become one of the most discussed partnership cases of the year — not because it announces a new doctrine, but because it...more
On February 20, 2026, the U.S. Department of the Treasury and the Internal Revenue Service released Notice 2026-16, providing interim guidance on a new 100% special depreciation allowance for certain nonresidential real...more
My recent blog, So, The IRS Has Selected Your Return for Audit, discussed the four types of IRS audits. What factors may trigger an audit of a business’s income tax return?...more
A growing number of companies are rethinking where they call home, and some are choosing to leave Delaware for Texas, a trend that’s picked up the nickname “Dexit.” With the launch of the Texas Business Court in the fall of...more
Mexico's Tax Administration Service (SAT) launched the 2026 Fiscal Regularization Program on January 22, offering businesses a strategic opportunity to resolve outstanding tax obligations with unprecedented penalty relief....more
Recent Ohio Supreme Court decisions addressing the situsing of receipts under the Commercial Activity Tax (CAT) underscore both the limits of the “continuous delivery theory” and the evidentiary hurdles taxpayers face when...more
The Internal Revenue Service has announced broad federal tax relief for individuals and businesses affected by the severe storms, flooding, landslides, and mudslides that began on December 9, 2025, in Washington State....more
Are you searching for proven California sales and use tax audit representation? Have you received notification of a California sales and use tax audit by the California Department of Tax and Fee Administration (CDTFA)?...more
Kilpatrick’s Jordan Goodman recently presented on the topic of “Apportioning and Situsing for Multistate Direct and Indirect Taxes.” Jordan provides the following key takeaways...more
The Internal Revenue Service (“IRS”) audits 1% to 2% of small business income tax returns annually for one of two reasons: (1) something about the return (or information reported on the return) flagged the return for a closer...more
In Valente Solutions, LLC v. Department of Revenue, the Washington Court of Appeals addressed whether an information technology consulting firm was entitled to a refund of Washington business and occupation (“B&O”) taxes for...more
Summaries Released of Select Informal Conference Decisions: The Tennessee Department of Revenue (Department) recently posted certain selected informal conference summaries, which provide taxpayers with insight into how the...more
It is a foundational principle of statutory interpretation that statutes be read to give effect to their plain meaning. Where a statute is amended over time, as is often the case, it must be read so as to give effect to the...more
Maine has amended its cannabis excise tax law to offer tax relief for some cannabis businesses. The new law, which took effect on January 11, 2026, creates specific exemptions from excise tax for certain transfers of...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 Internal Revenue Service recently updated guidance in Fact Sheet FS-2025-09 (Fact Sheet) to address changes to the limitation on business interest expense deductions under Internal Revenue Code Section 163(j) enacted by...more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we briefly summarize selected state and local tax (SALT)...more
In a unanimous judgment, the UK Supreme Court has given final confirmation that VAT incurred on adviser fees connected with an exempt share sale is not recoverable, endorsing the Court of Appeal’s strict application of the...more
Over the course of a few weeks, the Ohio Supreme Court has released a pair of decisions that offer guidance on how to determine the situs of gross receipts for purposes of calculating the Commercial Activity Tax (CAT) as well...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
In a recent decision, the Wisconsin Tax Appeals Commission drew a bright line for sourcing receipts from software for sales factor apportionment purposes: without a contract with the end-user, a company cannot source receipts...more