Podcast - Betty: Glamour en pasarela, caos contable y tributario
5 Key Takeaways | SALT and Multinational Businesses: Analyzing State and Local Taxation of Foreign Company Transactions
GILTI Conscience Podcast | Navigating Brazil's New Transfer Pricing Landscape: A Shift to OECD Standards
The Demystification of Employee Retention Credits for Private Equity Deals — PE Pathways Podcast
4 Key Takeaways | Analyzing the Top Income Tax Cases in 2024
What is Reverse Vesting and What are the Tax Considerations?
What's the Best Transaction Structure for My Sale?
Death, Taxes and Politics: The Future of Tax Policy Ahead of the 2024 Election
Episode 93: Maximiliano Concha Rodríguez | PAGBAM Schwencke, Chile
How Tax Works - Entity Selection
GILTI Conscience Podcast | Spotlight Series: A Celebration of Pride Month With IRS Veteran De Lon Harris
TRAs: Benefits, Complexities (and Private Jets) Explained with Tax Attorney David Peck
GILTI Conscience Podcast | Dissecting Cross-Border Transfer Pricing Resolutions
Exámenes de constitucionalidad a la reforma tributaria ¿en qué vamos?
GILTI Conscience Podcast | Inside the IRS: A Conversation With Former Agency Officials
GILTI Conscience Podcast | Pillar Two Analysis: An Asia Pacific Viewpoint
GILTI Conscience Podcast | Gearing Up for Pillar Two
AGG Talks: Cross-Border Business - Corporate Considerations for Scaling Across Borders
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
Articulation entre TVA et prix de transfert : la CJUE juge qu'un ajustement de prix de transfert, établi dans le cadre d'un accord intragroupe visant à garantir une marge bénéficiaire préalablement déterminée au distributeur,...more
Intégration fiscale : lorsqu'une société nouvellement créée, devenue mère d'un groupe fiscalement intégré, clôture son premier exercice postérieurement au 31 décembre de l'année suivant celle de sa création, les dispositions...more
On 21 May 21 2026, HMRC published a policy paper proposing significant changes to the UK corporation tax treatment of UK resident companies who conduct part of their business through a foreign permanent establishment (PE). ...more
The tightening of the UK tax treatment of trusts and rising UK corporation tax rates, combined with other socio-economic influences, have led to an increased interest in family investment companies (FICs), a more flexible...more
Owners usually ask this sooner or later: “Great, so what does an ESOP do for my taxes?” Depending on your entity type, the answer can be “a lot.” Employee Stock Ownership Plans (ESOPs) offer tax advantages that most...more
On June 1, 2026, the Illinois General Assembly passed S.B. 3019. In part one of this Legal Alert series, we addressed the tax on targeted advertising services and a Social Media Platform Fee. In this part two, we address a...more
A "qualifying asset holding company" has a wide-range of UK tax benefits - A Jersey or Guernsey company must be UK tax resident to be eligible to be a "qualifying asset holding company"...more
A recent decision by Germany's Federal Tax Court (BFH) clarifies when the tax authorities can—and cannot—adjust a company's taxable income following a hidden capital contribution to match the tax treatment of its shareholder....more
Kilpatrick’s David Hughes and Jordan Goodman, two of the nation’s top state and local tax thought leaders, recently spoke on the leading tax issues of the day at the Spring Meeting of the Nebraska Chapter of the Tax...more
On May 17, the Minnesota Legislature passed H.F. 2438, the 2026 omnibus tax bill, and sent it to the governor following a late-session agreement. The bill includes a broad range of tax changes, including federal conformity...more
In carve-out transactions, especially in take-private transactions backed by private equity (PE), tax friction costs can often make or break a deal. By the same token, creative tax planning ideas can enhance deal value and...more
When a taxpayer arguing for its appropriate apportionment can present solid testimony regarding how and where its business is conducted and the economics attributable to the parts of the business, the taxpayer wins – even...more
In a recent decision (judgment of March 3, 2026 – IX R 1/25), the German Federal Fiscal Court (BFH) addressed the highly practical question of whether the capital gain of a shareholder, paid under the condition of his...more
Der BFH hat in einer aktuellen Entscheidung (Urteil v. 3. März 2026, IX R 1/25) zu der höchst praxisrelevanten Frage Stellung genommen, ob der Veräußerungsgewinn eines Gesellschafters, der unter der Voraussetzung seiner...more
If you’re considering selling your company or its assets, there’s a tax issue you need to know about: Section 280G of the Internal Revenue Code. Section 280G can have a significant impact on both the economics of a...more
On February 10, 2026, Assembly Bill 1790 (AB 1790) was introduced in the California Legislature. Although recently placed in the suspense file, AB 1790 could still be put up for a vote this budget cycle or influence later...more
On May 5, 2026, the Internal Revenue Service (“IRS”) released Revenue Procedure 2026-21 (the “Rev. Proc.”), which reinstates a program under which taxpayers may request private letter rulings (“PLRs”) on “significant issues”...more
Welcome to the latest edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. We pull together the items we deem most important to provide...more
Mediante la sentencia del 12 de febrero de 2026 – Rad. 25000-23-37-000-2020-00319-00 (28267) – el Consejo de Estado de Colombia confirmó el rechazo de deducciones por pagos al exterior asociados a servicios intercompañía, así...more
The IRS has taken oscillating positions on issuing corporate letter rulings on isolated issues in the context of a larger, integrated transaction. Since 2024, taxpayers have been required to request a letter ruling regarding...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
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
An Israeli district court recently issued a ruling in Tax Appeal 36830-07-23 Av-Shal Investments and Trading Ltd. v. Haifa Tax Assessor. This ruling expands the interpretation of the accounting alternative for distributable...more
In a key test case on the relevance of tax losses (and more broadly, HMRC) under Part 26A of the Companies Act 2006, Mr Justice Michael Green in the High Court has sanctioned the second restructuring plan (RP2) of Waldorf...more
La décision du juge d’appel est insuffisamment motivée dès lors qu’elle ne répond pas à l’argumentation du contribuable contestant les termes de comparaison retenus par l’administration pour établir le caractère excessif des...more