GILTI Conscience Podcast | The Evolution and Impact of the CWI Standard
5 Key Takeaways | OBBBA: State and Local Tax Issues and Impacts – Analysis and Practical Guidance
5 Key Takeaways | New York Tax Developments
GILTI Conscience Podcast | From GILTI to NCTI: Unpacking the 2025 Tax Overhaul
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
Lower Taxes, More Problems? Unpacking the Impact of AB195 on California’s Cannabis Industry
New Regulation: Statutes, Pillars, and the Build Back Better Act
The Tax Legislation Process and What to Expect in 2022
2021 House Ways And Means Tax Proposals
Federal Regulation and Cannabis: Will Uncle Sam and Aunt Mary Jane Live Happily Ever After?
Episode 6 | Changing of the Guard, Part 3: Tax Law Outlook Under the Biden Administration
The Biden Tax Plan
Videocast: 2020 – The year of digital taxation
Podcast: State Taxation of Digital Health Products
April 21, the scheduled 100th day of session, is just one day away, and legislators are working on several outstanding issues. Week 14 featured subcommittee and committee meetings on state budget bills, a new property tax...more
KEY DEVELOPMENTS: Brazil’s Complementary Law No. 224/2025 (“LC 224/2025”) introduced a linear reduction of tax, financial and credit incentives and special regimes at the federal level, as well as criteria for their...more
Minnesota lawmakers are advancing a significant tax proposal that would establish a first‑of‑its‑kind, state‑level wealth tax beginning in tax year 2026. House File 4616 (HF4616), authored by Rep. Aisha Gomez, would impose an...more
This article is the third in a series analyzing the proposed Taxpayer Assistance and Service Act (the “TAS Act”), bipartisan legislation introduced by Senators Crapo and Wyden to improve service and administration at the...more
In our previous article , we examined the 19 December 2025 Ruling of the Italian Revenue Agency, which allowed the concurrent application of (i) the Inbound Workers Regime (“IW Regime”) on Italian-source...more
The Finance Act 2026 has received Royal Assent, establishing the legal framework for the significant changes to the inheritance tax (IHT) treatment of death benefits paid by registered pension schemes that were announced in...more
"April showers" (tax season, with deadlines often falling around April 15) can indeed bring Research & Development (R&D) tax credits. Introduced on March 11, 2026, and referred to the Ways and Means Committee on March 18,...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
The 2024-25 Federal Budget contained a somewhat vague (but relatively modest) announcement of a ‘clarification and broadening’ of the classes of assets in respect of which non-residents would be subject to Australian capital...more
President Trump has famously said that “‘tariffs’ is the most beautiful word to me in the dictionary.” As financial service firms know, the Administration’s tariff policy has not been limited to non-U.S. goods and services....more
Following adjournment of the 2026 Washington State legislative session on March 12, 2026, Governor Bob Ferguson signed into law several bills that repealed or rolled back a variety of taxes enacted only one year earlier. This...more
This article is the second in a series analyzing the proposed Taxpayer Assistance and Service Act (the “TAS Act”), bipartisan legislation introduced by Senators Crapo and Wyden to improve service and administration at the...more
After relatively short weeks of floor action and light debate calendars in both chambers, there is progress towards pushing the legislature toward adjournment. Last week’s Senate debate calendar contained several high-profile...more
Solar Moritorium - Legislation imposing a one‑year moratorium on the construction of new solar farms failed to advance this week due to a late‑session procedural hurdle in the Senate. The bill, sponsored by Senator Greg...more
This article is the first in a series of articles analyzing the Taxpayer Assistance and Service Act (the “TAS Act”), bipartisan legislation introduced by Senators Crapo and Wyden to improve service and administration at the...more
The Georgia General Assembly passed several significant tax bills during the 2026 legislative session, although the extent of income and property tax changes that were ultimately adopted was short of the groundbreaking tax...more
Issues Affecting All Schemes - Finance Act 2026 – Inheritance Tax Changes - The Finance Act 2026 has received Royal Assent. Its key pensions-related provisions introduce changes to the inheritance tax (IHT) treatment of lump...more
New York has once again missed its April 1 budget deadline, in no small part because the Governor’s party, which controls both the State Senate and Assembly, is once again at odds with the Governor over tax policy. The...more
On February 26, 2026, Senate Finance Committee Chairman Mike Crapo (R-Idaho) and Ranking Member Ron Wyden (D-Oregon) introduced the Taxpayer Assistance and Service Act, a bipartisan legislative package proposing significant...more
A major new tax credit quietly arrived with last year’s omnibus budget reconciliation bill, opening a new opportunity for existing or prospective educational organizations to incentivize scholarship donations....more
The enactment of Section 25F of the Internal Revenue Code—part of the One Big Beautiful Bill Act (P.L. 119-21)—is one of the most significant developments in education-related tax policy in a generation. Building on decades...more
On December 23, 2025, the State of Rio de Janeiro published State Law No. 11,071/2025, which amends Law No. 8,645/2019, the law that established the Temporary Budget Fund (FOT)....more
El 18 de marzo de 2026, la Presidenta de México, Claudia Sheinbaum, presentó ante el Congreso de la Unión una iniciativa legislativa para reformar el artículo 141 del Código Fiscal de la Federación (CFF). La iniciativa...more
In this edition of Development Incentives Quarterly, we welcome Nathan Ohle, president & CEO of International Economic Development Council (IEDC). In the Q&A, Nathan discusses the IEDC, its 100-year history and the value it...more
Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on...more