Corporate Taxes, U.S. Treasury, Legislative Agendas

The Proposed US Tax Regime for Non-US Investors and Companies

McDermott Will & Schulte on 5/30/2025

On May 22, 2025, the US House of Representatives narrowly passed a sweeping $3.8 trillion tax reconciliation package known as the One Big Beautiful Bill Act. The legislation now moves to the US Senate, where significant...more

The Inflation Reduction Act: Overview of New Corporate Minimum Tax

McDermott Will & Schulte on 8/11/2022

On August 7, 2022, the US Senate passed the Inflation Reduction Act of 2022 (the Act), a budget reconciliation bill recently introduced by Senate Majority Leader Chuck Schumer (D-NY) and Senator Joe Manchin (D-WV). The bill...more

Taxation & Representation, January 11, 2022

Brownstein Hyatt Farber Schreck on 2/2/2022

Tax Tidbit - Budget Reconciliation: By the Numbers. Since 1980, Congress has passed 26 budget reconciliation bills, 22 of which have become law. During 11 of those 41 years, Congress did not pass any budget reconciliation...more

The Green Book and Green Energy

Holland & Knight LLP on 6/15/2021

Since the beginning of his presidential campaign, President Joe Biden has made clear his vision to drive the United States toward world leadership in green energy. With tax policy long an important tool in the toolbox for...more

Tax Policy Update

McGuireWoods LLP on 10/7/2015

The number of “Action Items” detailed in the OECD’s report released yesterday to combat base erosion and profit shifting strategies among multinational corporations. The recommendations have drawn criticism from some GOP...more

Assessing Retroactive Inversion Legislation And Its Risks

Orrick, Herrington & Sutcliffe LLP on 9/11/2014

The increasing use of corporate inversions, whereby a company via merger achieves 20 percent or more new ownership, claims non-U.S. residence, and is then permitted to adopt that country’s lower corporate tax structure and...more