Topic
Corporate Tax
375 published works
ComplexDiscovery
Estonia leads tax competitiveness ranking, with caveats for cross-border businesses
By Rob Robinson
Editor’s Note: The Tax Foundation, a U.S. tax policy nonprofit, ranked Estonia first among 38 OECD countries in its 2026 International Tax Competitiveness Index, published Oct. 19, for what it…
GT SALT Watch
Tax Swaps and New Revenue Raisers: How State Tax Changes Might Impact Businesses
State tax changes, tax swaps, and emerging revenue proposals may affect the tax landscape for multistate businesses.
Tax Talks
UK Budget 2026
By Catherine Sear, Daniella Abel, Frazer Money, Richard Miller, Adam Blakemore
On Wednesday 28 October 2026 the UK government announced its much-anticipated Autumn Budget, which included a broad range of tax measures. The measures are expected to be implemented over the…
GT SALT Watch
Recent State Income Tax Decisions and Their Potential SALT Implications for Multistate Businesses
By John Ormonde
Recent state tax decisions address the scope of P.L. 86-272, evidentiary requirements for refund claims, and the classification of income from the disposition of business assets.
SALT Shaker
80/20 companies: Dispelling common misconceptions
By Jeffrey Friedman, Ted Friedman, Stephanie Terinoni
Building on our prior Tax Notes State article that examined the history, purpose and policy rationale behind 80/20 company rules, Partners Jeff Friedman and Ted Friedman, and Associate Stephanie Terinoni,…
SALT Shaker
Virginia’s change to its policy of blended apportionment
By Jeffrey Friedman, Scott Smith
Virginia has a longstanding administrative policy requiring blended apportionment for corporate partners of partnerships engaged in business in the Commonwealth. A Virginia Department of Taxation bulletin changed that treatment relating to…
Start Making Sense
NYU Tax Policy Colloquium: Miranda Stewart's "International Tax Law and the Equilibrium Between States and Corporations"
By danielshavirodanshaviro-blogspot-com
Yesterday at the NYU Tax Policy Colloquium, we discussed Miranda Stewart’s International Tax Law and the Equilibrium Between States and Corporations. This is an earlier draft than our 2 prior colloquium…
DMConsultants Blog
CIERRE FISCAL 2026: 8 CLAVES PARA REDUCIR SU FACTURA FISCAL
Esperar a julio para revisar el Impuesto sobre Sociedades suele ser demasiado tarde: estas son las decisiones que conviene tomar antes de cerrar 2026. Por ello, el último trimestre del…
SALT Shaker
Conference calls and crude oil: Gaining a new perspective on practicing SALT
By Jeremy Gove, Chelsea Marmor, Justin Brown
Counsel Justin Brown, a former member of our SALT team, rejoins us after spending four years in-house at a global energy company, bringing with him a new perspective on the…
Thompson Coburn LLP
Personal Goodwill: A Potential Tax-Saving Opportunity in C Corporation Asset Sales
For owners of C corporations, an asset sale can create a significant tax consequence: double taxation. The corporation generally recognizes gain on the sale of appreciated assets, with the amount…