Stoel Rives | Deeply Rooted Podcast Episode Four: The Financialization of Agriculture with David Muth from Alternative Equity Advisors
Adult-Use Marijuana Legalization in NYS – What You Need to Know
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
Recent reporting suggests that the IRS is looking at taxpayers who have claimed tax benefits afforded by the Puerto Rico Tax Incentives Code (Act 60). This was discussed in a previous Holland & Knight alert on Act 60, along...more
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the “OBBBA”). Among other things, the OBBBA makes permanent many provisions of the 2017 Tax Cuts and Jobs Act (the “TCJA”) that otherwise would...more
En el marco del Estado de Emergencia Económica, Social y Ecológica declarado mediante el Decreto Legislativo 150 del 11 de febrero de 2026, el Gobierno Nacional de Colombia expidió los Decretos Legislativos 0240 y 0243 del 12...more
If you’re reading this post, you survived the Thanksgiving holiday – hopefully, without much family drama. Then again, there may have been moments, inspired by an overload of obligatory togetherness, that caused you to think...more
Los decretos por los que se expide la Ley de Ingresos de la Federación para el Ejercicio Fiscal de 2026 (LIF), que reforman el Código Fiscal de la Federación (CFF), la Ley del Impuesto Especial sobre Producción y Servicios...more
Prezados e prezadas, O “Brasília em Pauta” é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF), Superior Tribunal de...more
La cour administrative d’appel de Lyon juge que l’administration fiscale a correctement appliqué l’article 150-0 B ter du Code général des impôts (« CGI ») en estimant qu’une opération d’acquisition de titres antérieure à la...more
The Kazakhstan government recently issued new rules relating to definition of efficiency of investment projects and investors’ counter-undertakings thereunder....more
On November 10, 2025, the Internal Revenue Service (IRS) released Revenue Procedure 2025-31 (the Rev. Proc.) which provides a safe harbor which would allow widely held fixed investment trusts to stake digital assets without...more
As readers may recall, on July 4, 2025, President Trump signed into law the massive One Big Beautiful Bill Act (OBBBA) as Public Law 119-21, which made permanent many provisions of the Tax Cuts and Jobs Act of 2017. OBBBA...more
The government of Mexico has published a decree amending and adding various provisions to the Amparo Law, Regulating Articles 103 and 107 of the Political Constitution of the United Mexican States, the Federal Tax Code, and...more
The governor of Puerto Rico, Jenniffer González Colón, signed into law various tax bills that were approved in the legislative session ending on June 30, 2025. These bills primarily amend the Puerto Rico Internal Revenue Code...more
In this last installment of our multi-part series on the One Big Beautiful Bill Act (the “OBBBA”), my colleague, George Bonini, and I discuss three provisions of the OBBBA that impact many businesses, particularly those in...more
El Ejecutivo Federal de México, el 8 de septiembre de 2025, presentó al Congreso de la Unión el Paquete Económico 2026, que incluye reformas al Código Fiscal de la Federación (CFF), a la Ley del Impuesto Especial Sobre...more
The Texas Comptroller of Public Accounts recently upheld an assessment of additional sales tax on construction services performed between 2014 and 2017. [(Tex. Comptroller of Pub. Accts., Decision No. 118,954, June 10, 2025)]...more
On August 28, 2025, Missouri House Bill 754 (HB 754), which was signed by Governor Mike Kehoe on July 10, 2025, will become law, introducing a pivotal change to the state’s tax code concerning non-grantor resident trusts. ...more
On August 21, 2025, The California Air Resources Board (CARB) held its second virtual workshop to “support the development of California’s Corporate Greenhouse Gas Reporting Program” reflected in the Climate Corporate Data...more
In this ninth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that may permit individual taxpayers to deduct the interest incurred with respect to their...more
In this eighth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that impact the taxation of worker moving expenses....more
In this seventh installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that impact the deductibility of individual charitable gifts under Code Section 170....more
In this sixth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss a provision of the Act that impacts the deductibility of corporate charitable gifts under Code Section 170(b)(2)(A)....more
This LawFlash summarizes the taxation of royalties in accordance with the new Tax Code of Kazakhstan that will come into effect in January 2026. The definition of “royalty” has been slightly modified in the new Tax Code....more
In this fifth installment of my multi-part series on the One Big Beautiful Bill Act, Steve Nofziger and I discuss a provision of the Act that impacts certain business owners who are contemplating a sale of their shares, Code...more
In this fourth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), Steve Nofziger and I discuss a provision of the Act that impacts pass-through business entities and their owners, Code Section...more