Corporate Taxes, Capital Gains, Taxation

UK Tax Round Up - July 2025

Proskauer Rose LLP on 7/31/2025

Welcome to July’s edition of our UK Tax Round Up. Apart from the draft legislation and accompanying material released on 21 July as part of “L-Day” (legislation day), July was a fairly quiet month for UK tax developments....more

French Tax Administration Issues Draft Comments on Management Package Tax Reform

Ropes & Gray LLP on 7/29/2025

On July 23, 2025, the French Tax Administration released its initial draft guidance in the BOFiP (Bulletin Officiel des Finances Publiques) (the “Tax Comments”) on the new tax regime for Management Packages introduced by the...more

A Look at Transfers of Section 1202 Qualified Small Business Stock

Holland & Knight LLP on 7/21/2025

Section 1202 of the Internal Revenue Code provides that noncorporate taxpayers may exclude certain gains on the disposition of Qualified Small Business Stock (QSBS) held longer than the minimum required holding period. One...more

Earnout structures: Bridging valuation gaps in M&A – beware the tax complexity

Herbert Smith Freehills Kramer on 6/30/2025

With an observable increase in the use of earnout and contingent consideration structures in M&A, it is timely to consider the related tax complexity. In brief Our recent Private M&A Report highlights a rise in the use of...more

State Taxation of a Nonresident’s Gain from the Sale of Stock –The Shot Heard Round the Country?

Rivkin Radler LLP on 4/29/2025

Last month, Bloomberg carried an article about a “small but growing trend” of states that are either cutting their individual income taxes or phasing them out entirely. According to the article, the states adopting these...more

M&A Tax Concepts: What is a “Gross-up Payment,” and Why Does It Matter?

Farrell Fritz, P.C. on 4/14/2025

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

Could an Upcoming Supreme Court Case Significantly Change US Tax Law?

Allen Barron, Inc. on 11/29/2023

Could a Supreme Court of the United States (SCOTUS) case significantly change US tax law? We are closely watching the developments in Moore v United States as it carries significant issues regarding “realized” versus...more

UK Tax Round Up - March 2023 - 2

Proskauer Rose LLP on 3/29/2023

Welcome to March’s edition of the UK Tax Round Up. This month’s edition features comments on the recent Spring Budget together with a summary of some recent case law involving VAT due on services provided to ex-VAT group...more

Corporate Taxes › Capital Gains › Taxation

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