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Business Taxes

WilmerHale

Section 1202: Qualified Small Business Stock

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This article provides general information regarding U.S. federal income tax incentives available to non-corporate holders of “qualified small business stock” (“QSB stock”) as defined under Section 1202 of the Internal Revenue...more

Holland & Knight LLP

Impuesto de Timbre, ¿otra vez?

Holland & Knight LLP on

En este episodio de "A Lo Legal En Par Minutos", el socio Edwin Cortés conversa con Juan Pablo Díaz, abogado de derecho tributario, sobre el impuesto de timbre, el cual se estableció al 1 por ciento en febrero en Colombia...more

Lathrop GPM

Federal “Information Silos” Protect Privacy - A New Executive Order Threatens Them

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On March 20, President Trump signed an Executive Order titled Stopping Waste, Fraud, and Abuse by Eliminating Information Silos, which calls for federal officials “to have full and prompt access to all unclassified agency...more

Blake, Cassels & Graydon LLP

Budget 2025-2026 du Québec : Points saillants en matière de fiscalité

Le 25 mars 2025, le ministre des Finances du Québec, Eric Girard, a déposé le budget 2025-2026 du Québec (le « budget 2025-2026 »). Intitulé Pour un Québec fort, ce budget est axé sur des investissements ayant pour but...more

Blake, Cassels & Graydon LLP

Select Tax Highlights of the 2025-2026 Quebec Budget

On March 25, 2025, Quebec’s Minister of Finance, Eric Girard, tabled Quebec’s 2025-2026 Budget. This year’s budget, titled For a Strong Québec, is focused on investments to help Quebecers build a strong economy and contains...more

Akerman LLP - SALT Insights

It’s None of My Business! Arkansas Court Rules on Business v. Non-Business Income Distinction

Income received by a multistate business is either “business income” or “non-business income.” Although this labeling appears innocuous, the distinction between these two categories of income matters greatly to taxpayers and...more

Cozen O'Connor

Broad Street Brief Special Edition: FY26 City Budget Address Recap

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On Thursday, March 13, Mayor Cherelle Parker delivered her second annual Budget Address to the Philadelphia City Council, unveiling her $6.77 billion FY26 Budget proposal—an approximately $400 million increase over the FY25...more

International Lawyers Network

Establishing a Business Entity in India (Updated)

1. Types of Business Entities - 1.1 Description of the types of entities available in India through which to conduct business: A foreign entity may establish a business presence in India by: • opening a liaison...more

Husch Blackwell LLP

New Jersey Proposes Rules Incorporating Parts of MTC's Public Law 86-272 Guidelines

Husch Blackwell LLP on

Public Law 86-272 (P.L. 86-272) was first adopted by the U.S. Congress in 1959 to address the business concerns of tax implications from traveling salesmen working in multiple states. To address these concerns, Congress used...more

Winthrop & Weinstine, P.A.

Minnesota’s Sales Tax Expansion: What It Means for Professional Service Firms

Minnesota is on the verge of a historic tax policy change that could reshape the professional services landscape. Under Governor Tim Walz’s proposed $65.9 billion budget for 2026-2027, the state aims to lower the sales tax...more

K&L Gates LLP

President's Remarks Keep the Pressure on Congress to Deliver on Taxes

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President Trump used his 4 March 2025 address to the joint session of Congress to remind the American public and Congressional leaders that he is serious about adding his imprimatur to the tax code—and in the process adding...more

International Lawyers Network

Establishing a Business Entity in Greece (Updated)

1. Types of Business Entities - The main business entities in Greece are the following: i) the Société Anonyme (S.A.); ii) the Private Company (P.C.); iii) the Limited Liability Company (Ltd); iv) the General Partnership...more

Williams Mullen

Better Late Than Never - The IRS Issues Final Regulations on the Allocation of Recourse Partnership Liabilities After More Than a...

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On November 29, 2024, the United States Internal Revenue Service (the “IRS”) released final regulations (Final Regulations) relating to the allocation of recourse partnership liabilities under section 752 of the Internal...more

Greenberg Glusker LLP

How about: Shifting Tax Strategies: What Businesses Need to Know for 2025

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Corporate & Tax Partner Michael Wiener shared his expertise on how businesses, CFOs, and financial professionals are adapting to the evolving economic landscape and shifting tax strategies with the Los Angeles Business...more

Pillsbury - SeeSalt Blog

Technology Transfer Agreements: An Update on Latest Developments in California

The California Department of Tax and Fee Administration (CDTFA or Department) hosted its third workshop (Workshop III) on December 9, 2024, to discuss and receive input on technology transfer agreements (TTAs)....more

Faegre Drinker Biddle & Reath LLP

Announcements on Tax Relief Relating to Los Angeles County Wildfires

The Internal Revenue Service (IRS) and the California Franchise Tax Board (FTB) have extended to October 15, 2025, the tax filing and payment deadlines that occurred or will occur from January 7, 2025, through October 14,...more

Seyfarth Shaw LLP

The Week in Weed: February 2025 # 2

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Welcome back to The Week in Weed, your Friday look at what’s happening in the world of legalized marijuana. This week, we look at a new proposal that would prevent cannabis companies from deducting business expenses, even if...more

Freeman Law

Texas 89th Legislative Regular Session Features Several Tax Proposals

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On January 14, 2025, the 89th Regular Session of the Texas Legislature began. In just under one month, various Texas representatives have made a number of proposals to amend the Texas Tax Code that could have a significant...more

International Lawyers Network

Establishing a Business Entity in Denmark (Updated)

1 TYPES OF BUSINESS ENTITIES - There are several forms of business entities in Denmark and there are a wide range of possibilities for establishing a business entity in Denmark. The most suitable entity depends on a...more

Lowndes

Governor DeSantis Aims to Eliminate Florida Commercial Rent Sales Tax by 2027

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As part of the proposed $115.6 billion state budget for fiscal year 2025-26, Governor DeSantis has outlined a plan to eliminate Florida's longstanding commercial rent sales tax. This proposal continues Florida's tax reduction...more

DLA Piper

Netherlands - VAT: Dutch Attorney General (AG) Issues Conclusion on Impact of Receiving VAT Exempt Interest Income on VAT Recovery...

DLA Piper on

Back in November 2023, the Amsterdam High Court ruled that the interest received by X BV (a notary firm) for funds in its trust account qualifies as VAT exempt turnover. According to the High Court, the interest received by X...more

DLA Piper

United Kingdom - VAT: Upper Tribunal Holds that Sonder's Short Term Accommodation Failed the TOMS Tests - Monthly Indirect Tax...

DLA Piper on

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

Bradley Arant Boult Cummings LLP

Guest notebook: Bradley partners offer predictions for spring Alabama tax legislation

Each year we are asked to predict the business tax-related bills that died in the last legislative session but will likely be re-introduced in one form or another, as well as the tax issues that we expect to see addressed for...more

Freeman Law

Texas Sales and Use Tax Nexus

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I discussed Texas franchise tax nexus in a prior post, which can be found here. However, there is a different (albeit similar) set of rules for Texas sales and use tax nexus. As with Texas franchise tax nexus, a business...more

Allen Barron, Inc.

Important IRS and California Tax-Related Deadlines

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Don't stick your head in the sand and miss important business or personal tax deadlines...more

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