5 Key Takeaways | OBBBA: State and Local Tax Issues and Impacts – Analysis and Practical Guidance
GILTI Conscience Podcast | From GILTI to NCTI: Unpacking the 2025 Tax Overhaul
Tax Talk with Josh Wykle – The Big Beautiful Bill & Overtime Deductions: What's the Tea in L&E?
State AG Pulse | An Early Peek At the 2026 State AG Elections
JONES DAY TALKS®: Real Assets Roundup Episode 3: One Big Beautiful Bill (OB3)
Impuesto de Timbre, ¿otra vez?
Ley Mbappé
Death, Taxes and Politics: The Future of Tax Policy Ahead of the 2024 Election
Episode 93: Maximiliano Concha Rodríguez | PAGBAM Schwencke, Chile
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
Musings on Multinational Tax: What to Expect From GILTI Conscience
4 Key Takeaways | Mid-Year Tax Update
Episode 6 | Changing of the Guard, Part 3: Tax Law Outlook Under the Biden Administration
Podcast: Tax Reform and Its Impact on Exempt Organizations, One Year In
III-39 - 2nd Anniversary Special Episode
Qualified Opportunity Zone Fund Investments
[WEBINAR] Labor & Employment Law: What Changed in 2017
If 2025 was defined by the passage of sweeping Republican priorities through reconciliation, 2026 will be shaped by what comes next: tax and trade policy will remain central arenas where affordability, competitiveness, and...more
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
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
On January 15, 2026, the Arizona Legislature transmitted to the Governor Senate Bill (“SB”) 1106, a comprehensive $1.1 billion tax relief plan designed to align Arizona's tax code with federal tax reforms from President...more
WHAT HAPPENED? The Finance Bill 2025/26 proposes substantial changes to the United Kingdom taxation of carried interest....more
On January 14, 2026, Complementary Law 227 (“CL 227/2026” or the “Complementary Law”) was published, containing the additional regulation of the Tax Reform on Consumption. In summary, L 227/2026 sets forth rules on the...more
Chicago SALT Partner David Hughes recently presented a joint webinar with DHJJ, a Chicago-based full-service accounting firm, on “OBBBA: State and Local Tax (SALT) Issues and Impacts – Analysis and Practical Guidance.” * The...more
Chicago SALT Partner David Hughes recently presented a joint webinar with DHJJ, a Chicago-based full-service accounting firm, on “OBBBA: State and Local Tax (SALT) Issues and Impacts – Analysis and Practical Guidance.”...more
Poland saw significant legal and regulatory scrutiny across both private and state-owned sectors in 2025, focusing on business fraud, sanctions compliance, money laundering, and bribery. State-owned enterprises, particularly...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
For CPG founders, understanding the complexities of business structures and tax consequences is essential to maximize growth and attract investors. The Qualified Small Business Stock (“QSBS”) exclusion provides considerable...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
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
El Gobierno Nacional de Colombia, el 21 de enero de 2026, expidió el Decreto Legislativo No. 0044 de 2026. Esta norma introduce medidas económicas y tributarias de carácter transitorio con el fin de asegurar la prestación del...more
Luxembourg has formally adopted its new carried interest regime on 22 January 2026, marking a key milestone in the modernisation of its tax framework for private capital and asset management. This adoption follows the...more
On January 9, 2026, the final text of the Supplementary Law ("LC") No. 225/2026 was published in the Official Gazette of the Federal Government, which launches the Taxpayers´ Defense Code (the “Code”), establishing...more
...Effective January 1, 2025, Los Cabos became the first Municipality in the State of Baja California Sur to increase the Real Estate Transfer Tax (Impuesto sobre adquisicion de Bienes inmuebles – ISABI) from 2% to 3%,...more
The IRS has announced that new tax-reporting rules are forthcoming for overtime compensation under recent federal tax legislation commonly known as the “One Big Beautiful Bill” (the “Bill”)....more
The 91st General Assembly gaveled in on Monday to start the 2026 Iowa legislative session. The first week included speeches from party leaders, Governor Reynolds, Chief Justice Christensen, and Adjutant General Osborn, along...more
Early in his inaugural address, New York City Mayor Zohran Mamdani pledged to fix ‘a long-broken property tax system,' which is by far the single largest tax the City has, accounting for 43 percent of all tax collections....more
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
The West Virginia Legislature started its 60-day regular session on January 14, 2026 at breakneck speed with a total of 565 bills – 306 in the House and 238 in the Senate – introduced on the first day and with new leadership...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 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
As tax season approaches it is important for you to begin gathering your tax documents. The earlier you gather your documents and make decisions about filing your return, the quicker your tax return will be processed, filed,...more