News & Analysis as of August 28, 2025

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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 -

Treasury Finalizes DPL Rules, Extends Transitional DCL Relief for Pillar Two Taxes

McDermott Will & Schulte on 3/11/2025

Since the proposed dual consolidated loss (DCL) and disregarded payment loss (DPL) rules were released in August 2024, taxpayers have been wondering whether these controversial regulations would be finalized before the end of...more

Did you know? IRS Form 1095-C

McNees Wallace & Nurick LLC on 2/24/2025

Did you know that you do not need to mail Form 1095-Cs if a notice is posted by March 3, 2025? At the end of last year, a new law was enacted that would allow employers to provide Form 1095-C only if requested, so long as the...more

Final Regulations Issued on Allocation of Partnership Liabilities Under Section 752

Proskauer - Tax Talks on 2/13/2025

On December 2, 2024, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) published final regulations (the “Final Regulations”) on section 752 regarding the allocation of partnership...more

Pensions: what's new this week - January 27, 2025

A&O Shearman on 1/29/2025

Welcome to your weekly update from the A&O Shearman pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. Auto-enrolment trigger and earnings band to remain unchanged...more

Wrapping Up the UK’s CARF

Cadwalader, Wickersham & Taft LLP on 12/23/2024

In November 2023, the United Kingdom (“UK”) and 47 other jurisdictions agreed to implement the Organisation for Economic Co-operation and Development (“OECD”) Crypto-asset Reporting Framework (“CARF”) into domestic law....more

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