Key Takeaways
A little over a month ago, the Court of Federal Claims issued an opinion in South Saskatchewan Community Foundation Inc. v. United States.
SSCF is a tax-exempt Canadian charity; it invested a portion of its portfolio in the Greystone Fund,
On September 28, 2026, Treasury and the IRS issued Revenue Ruling 2026-20 and Notice 2026-62. Together they address Section 351/ETF conversions, ETFs’ use of in-kind redemptions to avoid income and non-qualifying income recognition, and investment funds’ strained reading of
In the October 2 Federal Register, the Internal Revenue Service published Temporary Regulations (full text) implementing the new Federal Scholarship Tax Credit. This credit provision allows taxpayers in states that have elected to participate in the program a
As states continue to respond to the federal tax changes enacted under the One Big Beautiful Bill Act (OBBBA), questions surrounding conformity, selective decoupling and the resulting compliance challenges are rapidly taking center stage for taxpayers and practitioners alike.
On
By Fernando Del Canto on October 5, 2026
A trust settled in London that owns a villa in Ibiza or on the Côte d’Azur may exist in English law but not on the same terms in Spanish or French law.
Poland: New VAT rules coming into force in 2027 will broaden the scope of joint and several liability. Businesses purchasing certain intangible services should therefore take a closer look at their suppliers and procurement processes.
Poland: The new VAT warehouse regime offers businesses an opportunity to improve cash flow and manage VAT more efficiently across their supply chains. It may be particularly relevant for distributors, manufacturers, corporate groups and businesses holding eligible goods in Poland.
The joint Treasury and IRS Initial 2026-2027 Priority Guidance Plan was released on September 29, 2026. The Plan contains 121 guidance projects that are priorities for allocating Treasury Department and IRS resources during the 12-month period from October 1, 2026,
Events
cridge
Fri, 10/02/2026 – 13:05
