The IRS recently issued a Private Letter Ruling allowing a taxpayer to change its federal tax classification from a disregarded entity to...

Recent determinations of the Irish Tax Appeals Commission (“TAC”) in 105TACD2026 (“Determination 1”) and 106TACD2026 (“Determination 2”)...

Deutschland will Kunststoffverpackungen besteuern. Es liegt ein Gesetzentwurf für ein Kunststoffverpackungsteuergesetz (KunststoffVStG)...

In 2026, the Sixth Circuit and Fifth Circuit reached opposite conclusions on whether Congress has the constitutional authority to...

As the Autumn Budget approaches, Edwin Coe’s recent panel event brought together tax, private wealth, policy and entrepreneurial...

That line, from a recent Thomson Reuters Institute piece on how artificial intelligence is reshaping legal work, is short. But it...

Individuals, businesses and investors do not make decisions in isolation. They compare countries, tax regimes and long-term risks before...

Over the past year, the ANBI field has seen a wave of developments: a new policy decree clarifying and tightening several...

From the end of June 2026, in-scope groups with a Spanish parent or a qualifying Spanish subsidiary or branch had to file their first...

The U.S. Department of the Treasury and IRS have issued final regulations (TD 10060) allowing the IRS to accept tax payments directly by...

The impact of accounting principles on Pillar Two scoping aspects  Several scoping aspects of Pillar Two remain unclear from the guidance...

In an article for Tax Journal, Partner Joe Robinson and Associate Harvey Innocent explain how LLP members may defer gains when...

On 2 September 2026, the EU General Court issued an important judgment that may affect a transaction structure frequently used in the...

On 7 October 2026, the Luxembourg government submitted its 2027 budget bill (Bill No. 8800) to parliament. The bill confirms Luxembourg's...

Il 12 ottobre 2026, il Consiglio dell'Unione europea ha adottato due nuovi regolamenti di esecuzione che aggiornano l'Allegato I del...

The U.S. Department of the Treasury and IRS recently issued temporary regulations (T.D. 10057) providing guidance on the new Federal...