Insights

Texas Franchise Tax Basics | Nexus

Reviewing Rev. Rul. 2024-14 | Partnership Basis-shifting Transactions, and the Economic Substance Doctrine

The RESICO Regime | Key Benefits for Individuals

Startup Funding: Using Convertible Notes and SAFEs to Bridge the Valuation Gap Between Early Investors and Founders

Texas Supreme Court Declines to Hear Comptroller Sovereign Immunity Case

Treasury and IRS Issue Final Digital Asset Reporting Regulations

Sales and Use Tax: Taxable Information Services

Centralized Partnership Audit Regime (CPAR) and a Trap for the Unwary

Basket Contract Transactions are in the IRS’s Crosshairs

DOL Final Rule on Exempt Employee Salary Thresholds

Supreme Court Upholds Section 965 Mandatory Repatriation Tax

Texas Sales and Use Tax | The Manufacturing Exemption

ARE YOUR MARKETING EMAILS LEGALLY COMPLIANT?

Does the Inflation Reduction Act Give Rise to a New Tax Strategy Called Chaining?

Treasury Department and IRS Target Partnership Basis-Shifting Transactions

Texas Comptroller’s Voluntary Disclosure Process

Proposed Regulations on Loans of Cash and Property from Foreign Trusts

El IRS actualiza reglas sobre los ajustes a la base gravable en las distribuciones a mitad de año por las CFC para evitar las ganancias de la Sección 961(b)(2).