Tax Law and International Tax Law

The Internal Revenue Service recently issued Revenue Procedure 2026-17, which provides important transition relief for taxpayers that previously made elections under Section 163(j)(7)...

The federal gift and estate tax exclusions and the generation-skipping transfer (GST) tax exemption increased significantly under the One Big Beautiful Bill Act (OBBBA) passed in 2025....

Multinational companies face a new international tax landscape beginning in 2026, driven by significant reforms under the One Big Beautiful Bill Act (OBBBA).

State tax amnesty programs provide a limited opportunity for taxpayers with unpaid tax liabilities to come forward voluntarily and resolve those obligations with reduced financial consequences.

On March 5, Indiana Gov. Mike Braun signed Senate Bill 243, updating provisions of a new Indiana Tax Amnesty Program...

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, ...

On March 11, 2026, former Starbucks CEO and Chairman Emeritus, Howard Schultz, and his wife announced that, after more than 40 years in Seattle, Washington, they were relocating to Miami. While the move surprised some longtime observers, it reflects a broader and increasingly familiar pattern: prominent business leaders and high net worth individuals leaving legacy West Coast markets for opportunity, scale, and lifestyle along Florida’s Gold Coast.

The OBBBA makes the New Markets Tax Credit program and Opportunity Zones permanent, unlocking long-term planning strategies.

On February 24, the Florida House and Senate released their initial tax proposals for the 2026 Regular Session. Both initial bills decouple from the corporate tax relief provisions...

The federal gift and estate tax exclusions and the generation-skipping transfer (GST) tax exemption increased significantly under the One Big Beautiful Bill Act (OBBBA) passed in 2025....

State tax amnesty programs provide a limited opportunity for taxpayers with unpaid tax liabilities to come forward voluntarily and resolve those obligations with reduced financial consequences.

As we covered in a prior post, Michigan law gives Treasury the authority to issue revenue administrative bulletins (RABs).