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Corporate Taxes

Kilpatrick

6 Key Takeaways | Apportioning and Situsing for Multistate Direct and Indirect Taxes

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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

DLA Piper

Logistics, Green Hydrogen, And Manufacturing: Investment Considerations In The Suez Canal Economic Zone

DLA Piper on

Established by Egypt in 2015, the General Authority for the Suez Canal Economic Zone (the Authority) oversees operations and investment incentives for the Suez Canal Economic Zone (SCZONE), which accounts for approximately 12...more

Mayer Brown

Principales mesures issues de la loi de finances pour 2026

Mayer Brown on

Le 2 février 2026, le projet de loi de finances pour 2026 (le « PLF 2026 ») a été considéré comme définitivement adopté dans le cadre de la procédure de l’article 49.3 de la Constitution. Cette version définitive du PLF 2026...more

Barnea Jaffa Lande & Co.

Approval of Minimum Corporate Tax on Multinational Groups Law: Israel Joins the New Global Standard

On December 31, 2025, Israel enacted legislation imposing a minimum corporate tax on multinational groups, which applies to Israeli resident entities that are members of an MNE as of the 2026 tax year....more

Hone Maxwell

FDDEI: Shift Profits to the U.S. and Get a 14% Tax Rate

Hone Maxwell on

Foreign Derived Deduction Eligible Income (FDDEI) allows U.S. domestic C corporations to reduce the effective federal tax rate on qualifying foreign sales and services income to approximately 14%. By properly structuring U.S....more

Mayer Brown

TBU | Offset of Taxes Paid Abroad by Controlled and Affiliated Companies – RFB Interpretative Declaratory Act No. 1/2026

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On January 23, 2026, the Brazilian Federal Revenue Service (“RFB”) published Interpretative Declaratory Act (“ADI”) No. 1/2026, which addresses the use of taxes paid abroad by directly or indirectly controlled or affiliated...more

Proskauer - Tax Talks

Share Buyback Qualified for Capital Treatment Where Undertaken for Genuine Trade Benefit

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In Boulting v HMRC, the First-tier Tribunal (FTT) delivered a welcome decision for taxpayers on the tax treatment of a company purchase of its own shares....more

Mayer Brown

Déductibilité fiscale des honoraires d'avocats afférents à une opération de LBO

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Le Conseil d'Etat confirme la déductibilité en matière d'IS et de TVA des frais d’avocat engagés dans le cadre d'un LBO secondaire par une société mère française (cible de l'acquisition). Ces frais, bien que facturés à sa...more

Holland & Knight LLP

Podcast - Betty: Glamour en pasarela, caos contable y tributario

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En este episodio de "A Lo Legal En Par Minutos", Edwin Cortés, socio, conversa con Alberto Posada Gutiérrez, abogado tributario, sobre las implicaciones legales y fiscales de "maquillar" las cifras de una empresa. A partir de...more

Mayer Brown

Illustration de la qualification d'un siège de direction effective en France pour une société luxembourgeoise

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FAITS ET PROCÉDURE : Une SA de droit luxembourgeois (la « Société »), ayant une activité de société holding, détient des participations dans plusieurs sociétés d’un groupe français exerçant leur activité en France....more

Mayer Brown

Frais d’acquisition supportés par une société tête de groupe : pas de refacturation imposée aux sociétés cessionnaires en cas...

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La Cour administrative d’appel de Lyon juge qu’une société holding qui a exposé des frais liés à des acquisitions de titres de participation réalisées par ses filiales n’était pas tenue de les refacturer à ces dernières dès...more

Venable LLP

New Prize Tax Rules Raise the 1099 Threshold for Sweepstakes and Contests

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Among the many changes included in the One Big Beautiful Bill Act (OBBBA) is one relevant to brands and agencies running sweepstakes, contests, and other consumer promotions. ...more

Fenwick & West LLP

What the OECD’s Pillar Two Side-by-Side Safe Harbor Means for US Multinationals

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The Organisation for Economic Co-operation and Development (OECD) issued a side-by-side package (the package) on January 5, 2026, resolving many of the concerns that U.S.-parented multinational companies had with the Pillar...more

Mayer Brown

OECD Pillar Two Side-by-Side System and New Safe Harbors

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On January 5, 2026, the Organisation for Economic Co-operation and Development (“OECD”) announced that the Inclusive Framework on Base Erosion and Profit Shifting agreed to a new package of administrative guidance (the...more

A&O Shearman

Italy’s 2026 Budget Law: practical takeaways for businesses

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The 2026 Italian Budget Law was published in the Italian Official Gazette on December 31, 2025. It introduces significant changes to Italy’s tax framework with material implications for investors, financial intermediaries,...more

Holland & Knight LLP

OECD Pillar Two Side-by-Side Safe Harbor Package: Technical Review and Implications

Holland & Knight LLP on

The Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework (Inclusive Framework) on January 5, 2026, released its Side-by-Side (SbS) Safe Harbor package (SbS Package) to streamline Pillar Two's...more

Pillsbury - SeeSalt Blog

No Contract, No Look-Through: Wisconsin Draws a Line on Software Receipts Sourcing

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

DLA Piper

OECD releases Pillar Two Side-by-Side package: Key tax takeaways for businesses

DLA Piper on

The Organisation for Economic Co-operation and Development (OECD) recently released its highly anticipated Side-by-Side (SbS) package, marking a significant step in alleviating the application of the global minimum tax rules...more

Bennett Jones LLP

Alberta Advances Regulatory Changes to Facilitate Data Centre Development

Bennett Jones LLP on

On December 11, 2025, two bills addressing data centre development in the province received Royal Assent: Bill 8 enacted the Utilities Statutes Amendment Act, 2025, which amends the Electric Utilities Act (EUA) to...more

Eversheds Sutherland (US) LLP

What a relief: OECD releases Pillar Two Side-by-Side Package

On January 5, 2026, the OECD published the Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package (side-by-side package), following months of negotiations. The side-by-side package extends and introduces new...more

Skadden, Arps, Slate, Meagher & Flom LLP

OECD Publishes Pillar Two Global Minimum Tax Safe Harbor, Benefitting MNE Groups With Ultimate Parent Entities Located in the U.S.

On January 5, 2026, the Organisation for Economic Co-operation and Development (OECD) released a long-awaited package of administrative guidance which introduces a number of new safe harbors within the Pillar Two Global...more

Paul Hastings LLP

OECD Agreement on Pillar Two: UK Government Sets Out Next Steps

Paul Hastings LLP on

In the wake of the OECD’s announcement on 5 January 2026 that it has agreed a “side by side” package to address U.S. concerns about “Pillar Two” (the rules imposing a 15% minimum corporate income tax), the U.K. government has...more

A&O Shearman

The Side-By-Side Package And The Global Minimum Tax: What You Need To Know

A&O Shearman on

Following months of negotiations and speculation, the OECD released a “side-by-side” package on January 5, 2026, which is intended to address U.S. concerns about the global minimum tax (also known as Pillar Two) while...more

Mayer Brown

One Big Beautiful Bill Act, Part 3: Executive Pay IRC 162 changes, Alternative Minimum Tax considerations, and the New Section...

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Join us for this three-part series covering how the One Big Beautiful Bill Act reshapes the workplace benefits conversation. This series features Ryan Liebl, Hillary August, and Stephanie Vasconcellos who provide insight into...more

Blank Rome LLP

Sibling Rivalry: Florida v. California

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While most of us with a brother or a sister are used to them tattling to the parents over some perceived slight (real or imagined), it is rare for such squabbles to play out in court. Yet that is exactly what’s happening in...more

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