Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
3 Key Takeaways | Update on Chicagoland Local Taxes
4 Key Takeaways | New York Tax Developments
The Demystification of Employee Retention Credits for Private Equity Deals — PE Pathways Podcast
Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2
Vinson & Elkins Sean Moran and Lauren Collins Discuss the Evolution of Tax Credits
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
4 Key Takeaways | Analyzing the Top Income Tax Cases in 2024
5 Key Takeaways | Income Tax Jeopardy! A Potpourri of Hot Topics
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch
Year-End and Trending Tax Considerations for Health Care Practices
Navigating Complexities in Tax Equity Transactions - Energy Law Insights
Cannabis Rescheduling: Timeline, Tax Strategies & 280E
Death, Taxes and Politics: The Future of Tax Policy Ahead of the 2024 Election
The Executive Appointment Process
PODCAST: Williams Mullen's Benefits Companion - Tax Relief and Possible Retirement Plan Resources for Hurricane Victims
Navigating Clean Hydrogen Tax Credits: Insights and Implications - Energy Law Insights
5 Key Takeaways | 2024 Emerging Trends: Delaware Unclaimed Property VDA and Multistate Audits
La cour administrative d'appel de Lyon affirme que l'acte délibératif d’une société indiquant que son président n'exerce aucune fonction de gestion et de contrôle du secteur financier n'exclut pas qu'il exerce un pouvoir de...more
On Monday, February 3rd, 2025, the filing period will commence for Nassau County commercial property owners to submit their 2024 Annual Statement of Income & Expense (“ASIE”). The “ASIE” forms must be filed by owners of...more
La cour administrative d'appel de Paris vient remettre en cause la localisation du siège de direction effective d'une société localisée au Royaume-Uni en recherchant le lieu effectif de prise de décisions stratégiques et en...more
Le Conseil d'Etat considère que la mise en place d'actions convertibles inverses accompagnées de divers contrats d'option de vente et d'achat peut être constitutive d'un abus de droit fiscal sur le fondement de l'article L....more
Dans une décision qui sera mentionnée aux tables du Recueil Lebon, le Conseil d'Etat apporte des précisions relatives au régime de la charge de la preuve en matière de prix de transfert en présence d'avances consenties sans...more
The Michigan Supreme Court released an opinion yesterday holding that a municipality may not disguise a tax by imposing a utilities franchise fee upon consumers through a utilities franchise agreement when that agreement...more
Dans une décision mentionnée aux tables du Recueil Lebon, le Conseil d'Etat affirme la légalité de la doctrine administrative du 3 avril 2024, selon laquelle doivent être prises en compte, pour le calcul de la plus-value...more
Sonder Europe Limited (Sonder) leased self-contained apartments from landlords for 2 to 10 years, furnishing and decorating them if needed (without altering the fabric or structure of the apartment), and then sub-let them to...more
The California Franchise Tax Board (FTB) has proposed amendments to its regulations that govern how sales of services and intangibles are sourced for income tax purposes. The changes to this income tax apportionment...more
The Spanish Tax Court clarified that a sale and lease-back transaction carried out between an entity and a bank does not qualify as a supply of goods (here Real Estate) for VAT purposes, but as a financing transaction....more
Digital goods are currently taxed in 31 states. The large market states where such products and services are generally not subject to tax, include California, Florida, Illinois, Massachusetts, New York and Virginia....more
President Trump has indicated that one of his key economic priorities is to extend the expiring provisions of the Tax Cuts and Jobs Act (TCJA). However, Congress still needs to resolve disagreements on the cost and funding of...more
Establishes a sovereign wealth fund to "promote fiscal sustainability, lessen the burden of taxes on American families and small businesses, establish economic security for future generations, and promote United States...more
In this article, we look forward to likely key developments in UK pension law in 2025. This article covers, in particular: Virgin Media: the legal rollercoaster continues … The Pension Schemes Bill: a comprehensive...more
It is becoming increasingly commonplace for people to enter long-term romantic relationships without legally marrying. While there are no exact statistics on how many Americans fall into this growing category, a 2019 Pew...more
Looking ahead to 2025 in the area of pensions and employee benefits, several notable trends stand out. The following is a summary of the key trends for 2025...more
Canadians who emigrate to the United States or elsewhere face many decisions and considerations associated with departure, but careful tax planning should not be an afterthought. When an individual ceases to be resident in...more
For federal estate and gift tax purposes, transfers are valued at the “fair market value” of the asset on the date of transfer. One of the more common estate tax audit issues is the failure to properly report the value of...more
The Internal Revenue Service (IRS) has released new guidance on the federal income and employment tax treatment of contributions and benefits paid under state paid family and medical leave (PFML) statutes. This guidance also...more
Katten ESG Guidepost is a monthly publication highlighting the latest news, legal and regulatory developments involving environmental, social and governance matters....more
As of this writing on February 3, the president’s long awaited new tariffs have been officially announced via Executive Orders (EOs) from the White House for Canada, Mexico, and China. They confirm media reports of new 25%...more
Gift Aid transforms charitable donations by allowing charities and CASCs to claim 25p extra for every £1 given—at no additional cost to you. Higher and additional rate taxpayers can also claim valuable tax relief, making...more
As Trump administration directives emerge, it’s crucial for businesses and other stakeholders to stay informed and adapt their strategies accordingly. We will provide ongoing coverage of these developments and their potential...more
The U.S. Department of the Treasury and IRS on Jan. 10, 2025, released initial guidance regarding the production tax credit (PTC) for clean fuels under Section 45Z of the Internal Revenue Code, as enacted by the Inflation...more
The US tax system is facing potential sweeping changes. As major provisions of the 2017 Tax Cuts and Jobs Act (TCJA) approach their expiration dates, the Trump administration and Congress are weighing not just which policies...more
