Impuesto de Timbre, ¿otra vez?
5 Key Takeaways | Artificial Intelligence: What Tax Professionals Need to Know
Avoiding Tax Consequences During Oil & Gas Restructurings
Between wildfires such as the ones in Southern California earlier this year and hurricanes and other major storms experienced by other parts of the country annually, there is no shortage of natural disasters affecting people...more
At a Glance - A new coalition agreement between Germany's Christian Democratic Union and the Social Democratic Party contains several labor and employment law proposals. Provisions in the agreement address skilled worker...more
Since the enactment of the 2018 Farm Bill, the use of hemp and CBD (cannabidiol) products has skyrocketed, transforming from niche wellness items to mainstream essentials that are widely available. These products, currently...more
The purchase of a yacht is a significant financial investment that requires navigation of a multitude of legal issues. Consultation regarding these issues, as well as tax, liability protection and venue location, should all...more
Tuesday, while millions of Americans were busy finalizing their tax returns, the President named a former IRS criminal investigator as the tax agency’s new leader. Gary Shapley, a former IRS special agent who gained...more
Both Congress and the White House have sought to introduce new financial restrictions for institutions of higher education, building on efforts made during President Trump’s first term. These proposed restrictions include...more
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
Over the course of a lifetime, each of us will accumulate a small mountain of documents, paperwork that is often carelessly tossed in a drawer and then, perhaps, eventually discarded. Though much of this paperwork is...more
Recent legislation requires that all new 401(k) plans provide automatic enrollment for all eligible participants. However, plans “established” before 2023 are generally exempt. In the mergers and acquisitions (M&A) context,...more
Buying or selling a business is an exciting experience, and potentially lucrative opportunity for all parties. Most often, during the letter of intent / early negotiations phase, a “deal” is struck based primarily on economic...more
El Servicio de Impuestos Internos (SII) dictó la Circular N°23 que imparte instrucciones sobre el nuevo texto del artículo 64 del Código Tributario. A modo de contexto, el SII tiene una facultad legal para tasar el precio o...more
Kilpatrick’s David Hughes recently moderated a panel discussion at the ABA-IPT Advanced State Income, Advanced Sales/Use, and Advanced Property Tax Seminar in New Orleans addressing “Artificial Intelligence: What Tax...more
What is an integrated business services partner, and why is the integration of these important areas of expertise essential to your company's success?...more
In light of the approaching April 15 tax filing deadline, this week’s update highlights recent developments in U.S. federal tax policy that may impact crypto firms and crypto holders....more
If you possess paintings, sculptures or other art pieces, they may represent a significant portion of your estate. Thus, these assets must be properly accounted for in your estate plan....more
The implementation of the Organisation for Economic Co-operation and Development’s (OECD’s) Pillar II rules in Europe, and in the Luxembourg law on 22 December 2023 (the Pillar II Law) in particular, has been a major...more
The Cayman Islands Tax Information Authority (the “TIA”) is responsible for monitoring compliance and taking enforcement action with regards to the Common Reporting Standard (CRS), pursuant to the Tax Information Authority...more
Pritzker signs Illinois trade agreement with the United Kingdom - “Illinois Gov. JB Pritzker has signed a trade agreement with the United Kingdom, in addition to an agreement with the State of Mexico signed last week, in an...more
What are the key considerations for businesses and individuals navigating cross-border mobility in your jurisdiction? Navigating cross-border mobility in Portugal involves several key considerations for businesses and...more
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 Justiça (STJ) e Tribunal de...more
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for March 15, 2025 – March 28, 2025. IRS GUIDANCE - March 17, 2025: The IRS issued Revenue Ruling 2025-8, providing...more
What are the key considerations for businesses and individuals navigating cross-border mobility in your jurisdiction?...more
Dans un arrêt du 6 mars 2025, la Cour administrative d'appel de Bordeaux s'est prononcée sur la méthode mathématique d'évaluation de titres de SCI utilisée par l'administration, ainsi que sur la caractérisation d'une...more
As the dogwoods bloom, so did debate in the Capitol — where Governor Glenn Youngkin’s amendments and vetoes took center stage. On Wednesday, the Virginia General Assembly reconvened in Richmond to consider the Governor’s...more
La Cour administrative d'appel de Nancy confirme que la plus-value réalisée lors d'une cession de titres est imposable au titre de l'année au cours de laquelle l'opération intervient et que le paiement effectif du prix est...more