News & Analysis as of September 6, 2025

Corporate Taxes

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Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -

Is Revenge a Dish Best Served Under the Tax Code?

Cadwalader, Wickersham & Taft LLP on 6/24/2025

Among the myriad provisions of the budget bill that passed the U.S. House of Representatives last month, one that has recently gained increased prominence in recent weeks is proposed Section 899, increasingly referred to as...more

House Ways and Means Committee releases draft tax amendments for 2025 Reconciliation Bill

A&O Shearman on 5/13/2025

On Friday, May 9, the House Ways and Means Committee released a portion of its draft tax legislation (the “House Draft Bill”) to amend the Internal Revenue Code of 1986 (the “Code”). The House Draft Bill is primarily...more

Planning for the uncertain - The Visionaries

IR Global on 11/11/2024

Q1 How should businesses and individuals prepare for and respond to new governments across the world? Governments play a pivotal role in shaping the financial landscape by imposing regulations, setting corporate and...more

Presidential Candidates’ Tax Proposals Diverge on the Road to November

Cadwalader, Wickersham & Taft LLP on 9/25/2024

The outcome of the upcoming elections is likely to significantly impact future tax legislation. Notably, many tax provisions enacted under prior tax legislation, commonly called the Tax Cuts and Jobs Act (the “TCJA”), will...more

Exámenes de constitucionalidad a la reforma tributaria ¿en qué vamos?

Holland & Knight LLP on 2/21/2024

En este episodio de "A Lo Legal En Par Minutos", nuestro abogado Edwin Cortés conversa con Gustavo Pardo, socio del área tributaria, sobre el impacto de la reforma tributaria de 2022 en Colombia. Nuestros abogados abordan...more

Bermuda Regulatory Outlook 2024

Conyers on 2/16/2024

As we enter 2024 the myriad of regulatory changes can appear overwhelming. We are here to help and have set out below some key changes and issues that can impact Bermuda entities. Bermuda has introduced a corporate income tax...more

New From January 2024 | Participation Exemption for European Corporations on Disposal of Shareholdings

McDermott Will & Schulte on 11/28/2023

The Italian government recently approved a draft 2024 budget law which provides for the extension of the domestic participation exemption regime on disposal of shareholdings (PEX) to those non-resident corporations that: (i)...more

Czech Taxes Increase as of 2024

White & Case LLP on 7/18/2023

The Czech government introduced a consolidated proposal to fight growing budget deficits, consisting of cutting subsidies and otherwise mostly increasing taxes as of 2024. This is a high-level review of those tax measures...more

To Elect or Not to Elect: U.S. Partners May Soon Have to Decide for Themselves Whether to File Passive Foreign Investment Company...

Cadwalader, Wickersham & Taft LLP on 8/23/2022

U.S. partners in U.S. partnerships that invest in PFICs may soon be responsible for filing elections previously filed by the partnership. Under current regulations, U.S. partners may rely on entity-level mark-to-market...more

Senate Passes Inflation Reduction Act

Cadwalader, Wickersham & Taft LLP on 8/11/2022

Below is a summary of the tax provisions in the Inflation Reduction Act of 2022 (the “IRA”), as passed by the Senate, that are likely to be of most interest to U.S. corporate taxpayers, financial institutions, hedge funds,...more

Manchin’s BBB Redux-tion Act – The Inflation Reduction Act of 2022

Mayer Brown on 7/29/2022

This week, after weeks of negotiations, Senators Manchin and Schumer reached a deal on an energy and healthcare bill titled the Inflation Reduction Act of 2022 (the “Act”). The Act includes extensive provisions relating to a...more

A Pocket Guide to the 2023 Budget Proposals

Cadwalader, Wickersham & Taft LLP on 4/21/2022

On March 28, 2022, the Biden Administration released its budget proposal for Fiscal Year 2023 (the Budget). We summarize below the tax aspects of the Budget of particular interests to U.S. corporate taxpayers, financial...more

Proposed Regulations Regarding the Aggregate Treatment for Pass-Through Owners of PFIC Stock

Proskauer - Tax Talks on 1/26/2022

On January 25, 2022, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) released regulations (the “Final Regulations”) finalizing provisions in prior proposed regulations which generally...more

A Comparison of Recent Tax Proposals

Cadwalader, Wickersham & Taft LLP on 10/1/2021

This chart compares the Biden Administration’s Fiscal Year 2022 Revenue Proposals (the Greenbook), to the tax proposals in the Build Back Better Act (BBBA) approved by the House Ways and Means Committee on September 15, 2021....more

Summary of Proposed 2021 Federal Tax Law Changes

Burr & Forman on 7/21/2021

President Biden has proposed major changes to the Federal tax laws, some of which are sought to be effective earlier in 2021 (i.e., we are already operating under these changes, if they later become adopted), as compared to...more

Top 3 Tax Considerations for Business Owners in the American Jobs Plan and American Families Plan

Pullman & Comley, LLC on 6/14/2021

On Friday, May 28, 2021, the Treasury Department released the “General Explanations of the Administration’s Fiscal Year 2022 Revenue Proposals,” otherwise known as the “Green Book” for both the American Jobs Plan and American...more

IRS Issues Proposed Regulations On Section 162(M)'s Executive Compensation Deductibility Cap

Troutman Pepper Locke on 1/21/2020

On December 20, 2019, the IRS issued proposed regulations under Section 162(m) of the Internal Revenue Code....more

School is Back in Session and the CAT is Among the Most Popular Courses

Foster Garvey PC on 10/3/2019

What We Learned from one of the Oregon Department of Revenue’s Town Hall Meetings - Over the past few months, we have written extensively on the blog about Oregon’s new Corporate Activity Tax (the “CAT”). As announced in...more

Tax & Representation - September 2018

Brownstein Hyatt Farber Schreck on 9/24/2018

TAX TIDBIT - “So what do we have? Caddyshack II, Weekend at Bernie’s II, Jaws: The Revenge… The sequel is just about never as good as the original. In this case, I sure hope this Tax Scam 2.0 is just as popular as the...more

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