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Entrepreneurs › Tax Planning › Income Taxes

Bilzin Sumberg

Section 1202 – Enhanced Opportunities in Increased Exclusions and Caps

Bilzin Sumberg on

Prior to the One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) , Section 1202 provided that non-corporate taxpayers that acquired qualified small business stock after August 10, 1993 (“QSBS”)...more

McGuireWoods LLP

One Big Beautiful Bill Act Provides Expanded Tax Benefit Opportunities for Qualified Small Business Stock Investors

McGuireWoods LLP on

The One Big Beautiful Bill Act (OBBBA), enacted July 4, 2025, made a number of changes to the Internal Revenue Code of 1986, as amended (the Code), including certain notable changes to the provisions of Code Section 1202 for...more

Rivkin Radler LLP

Three Big Beautiful M&A Takeaways

Rivkin Radler LLP on

It hasn’t taken long for the business world to start unpacking the implications of the newly passed One Big Beautiful Bill Act (OBBBA). While media coverage has mostly centered on its impact on individual taxpayers and the...more

Patterson Belknap Webb & Tyler LLP

Cross-Border Issues for Founders with U.S. Companies

Patterson Belknap Webb & Tyler LLP on

We encounter many founders who have based their enterprises in the U.S., but who are not U.S. citizens or permanent residents, or who may have other significant cross-border ties such as close family living outside the U.S....more

Ius Laboris

Tax Regulations for ‘Inpatriate’ Employees

Ius Laboris on

Many countries have special tax regimes designed to attract qualified staff from abroad, and this is part of a series of articles in which we are covering some of these regimes....more

Gerald Nowotny - Law Office of Gerald R....

THE ACCIDENTAL ENTREPRENEUR

Gerald Nowotny - Law Office of Gerald R.... on

Best way to structure your business to own multiple businesses in real estate and investment activities. Key benefits: Management and Control, Asset Protection, No FICA and Medicare Withholding and Ability to stagger a tax...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Serbia’s New So-called 'Independence Test'

Ogletree, Deakins, Nash, Smoak & Stewart,... on

The latest amendments to the Law on Personal Income Tax in December 2019 introduced an obligation to apply and implement the so-called “independence test” for entrepreneurs....more

Snell & Wilmer

Look Before You Lend: A Practical Discussion of Tax Issues to Consider When Lending to an Emerging Business

Snell & Wilmer on

Private credit appears to be the dominating trend throughout emerging business markets. Businesses seeking to raise capital are finding private investors who, unsurprisingly, are looking to maximize yield, while at the same...more

Proskauer - Tax Talks

Are fixed rate preference shares “ordinary share capital” for entrepreneurs’ relief – more or less certainty?

Proskauer - Tax Talks on

There has been another development on the tricky but important subject of whether the rights attaching to preference shares mean that they are or are not ordinary shares for entrepreneurs’ relief (and other tax) purposes. ...more

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