Tax Law and International Tax Law

As state revenues normalize and public sentiment shifts, data center tax incentives face mounting scrutiny.

The 100th day of the 2026 legislative session falls this Tuesday, April 21. However, the legislature is unlikely to meet that target adjournment date as lawmakers continue working through...

Following adjournment of the 2026 Washington State legislative session on March 12, 2026, Governor Bob Ferguson signed into law several bills that repealed...

En contrepartie, il a reçu 149 732 actions de la SAS Holding B d’une valeur nominale de 10 euros, et a perçu trois soultes de respectivement 18 000 euros, 40 000 euros et 90 000 euros, expressément rattachées dans l’acte d’apport aux titres de trois des six sociétés.

Qualified small business stock (QSBS) and non-QSBS issued to founders, employees and independent contractors is generally subject to Section 83.

Many founders make tax decisions that affect their exit from the business long before a buyer appears, when they’re still privately held and focused on growth rather than liquidity.

Bipartisan legislation aims to reduce compliance burdens on U.S. citizens living abroad by streamlining overlapping international financial reporting requirements and simplifying tax obligations.

In light of the recent article published by 9fin regarding the adverse implications to U.S. collateralized loan obligations ("CLOs") that resulted from U.K. withholding taxes imposed with respect to a certain dividend financing loan issued by the CFC Group, ...

In recent years, we have seen tax authorities increasingly relying on anti-abuse arguments to deny relief under double tax treaties.

The One Big Beautiful Bill Act (OBBBA) introduced a new federal income tax deduction for certain overtime compensation for tax years 2025 through 2028.

Foreign exchange bureaus operating in the United States face rigorous IRS and FinCEN oversight due to their classification as Money Services Businesses (MSBs) under the Bank Secrecy Act (BSA).

A revised bipartisan crypto tax bill introduces significant changes to how cryptocurrency transactions are taxed, including new rules for staking rewards deferral and stablecoin basis calculations. The legislation proposes different treatment for proof-of-stake versus proof-of-work validation methods, while establishing a 99-cent basis threshold for regulated payment stablecoins pegged to the U.S. dollar.