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If you are preparing to submit your Income tax this year, then there is a new provision in place. The Income Tax Act 2025, which was effective from 1 April 2026, is not a replaceme...
The most notable tax law developments of the past month.
Navigating the complexities of the federal oversight, investigations, reporting requirements and challenges of the IRS requires the specialized guidance of an IRS tax lawyer who un...
KEY DEVELOPMENTS: Brazil’s Complementary Law No. 224/2025 (“LC 224/2025”) introduced a linear reduction of tax, financial and credit incentives and special regimes at the federal...
The most notable tax law developments of the past month
The most pressing tax law developments of the past month.
On April 21, 2026, in Liberty Global, Inc. v. United States, the Tenth Circuit held that the economic substance doctrine was “relevant” and applied to deny Liberty Global, Inc. a $...
Overview of Income Tax Rules, Deadlines, Penalties, and New Law Transition for FY 2025-26 Filing an Income Tax Return (ITR) is something every taxpayer needs to do, and it’s import...
On April 10, 2026, the Internal Revenue Service (IRS) and U.S. Department of the Treasury unveiled a new final rule implementing the “No Tax on Tips” provision of the 2025 One Big...
On April 13, Senate Finance Committee Ranking Member Ron Wyden (D-Or.) introduced the Protecting Proper Life Insurance from Abuse Act (S. 4279).1 The bill is substantively identica...
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for April 20, 2026 – May 1, 2026. April 23, 2026: The IRS has reportedly begun...
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for March 23, 2026 – March 31, 2026. March 23, 2026: A US Treasury Inspector G...
Where a treaty permits a foreign jurisdiction to tax income that U.S. law treats as U.S. source, a U.S. taxpayer may be limited in their ability to claim a foreign tax credit unles...
With tax-return-filing deadlines upon us, many people will turn to paid professionals for assistance in preparing tax returns or use filing software. Some will visit the IRS’s webs...
No Tax on Old Deal done prior to enactment of law: ITAT Rules Section 56(2)(x) Cannot Apply Retrospectively In a significant ruling protecting taxpayers from retrospective taxati...
Can a Charitable Trust File Form 121 If Income Is Below ₹3 Lakh? A Grey Area in TDS Law That Needs Clarity The Income Tax law is often praised for simplification, but at times, s...
The bill's objective was to facilitate corporate restructuring without tax friction and to prevent double taxation in transactions that do not result in actual market sales.
DTAA Compliance Gets Stricter: Form 10F Now Mandatory for All Treaty Claims A significant procedural shift has been introduced under the Income-tax Act, 2025 and Income-tax Rules...
On February 26, 2026, Senate Finance Committee Chairman Mike Crapo (R-Idaho) and Ranking Member Ron Wyden (D-Oregon) introduced the Taxpayer Assistance and Service Act, a bipartisa...
The Court of Appeal has confirmed in HMRC v M R Currell Ltd that, prior to the introduction of the disguised remuneration rules, a genuine and repayable loan made via an employee b...
The final regulations published Tuesday by the IRS stick with the proposed regulations that modify information-reporting obligations for Part IV of Form 8308, Report of a Sale or E...
Hyatt Hotels Corporation operated a guest loyalty program financed by contributions from both company and independently owned Hyatt-branded hotels. The post Trust Fund Doctrine-Tax...
The new excise tax under the One Big Beautiful Bill Act will impose new costs on remittances sent by immigrant workers to family members abroad.
States have the right to tax corporations doing business within their jurisdictions, but, pursuant to a federal law enacted in 1959, are prohibited from taxing net income of a corp...
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