Worldwide: Capital Gains Tax

The One Big Beautiful Bill Act has fundamentally transformed Section 1202's qualified small business stock (QSBS) tax benefits, introducing tiered holding periods that allow partial capital gains exclusions...

Illinois has enacted legislation that decouples the state’s income tax from the federal exclusion for gain from the sale of Qualified Small Business Stock (QSBS).

The One Big Beautiful Bill Act transformed Opportunity Zones into a permanent QOZ 2.0 planning tool with profound implications for entertainment industry professionals who generate irregular capital gains from catalog sales, business exits, and asset dispositions. This analysis examines the post-2026 mechanics, depreciation stacks, and California tax considerations that make QOZ 2.0 particularly relevant for talent, athletes, production companies, and catalog sellers navigating complex federal benefits alon

Founders and early-stage investors often spend months negotiating deal terms like valuation and governance rights, only to discover years later that they overlooked one of the most valuable economic provisions: whether their stock qualifies for the Qualified Small Business Stock (QSBS) capital gain exclusion under Internal Revenue Code Section 1202.

The U.S. Tax Court has issued a memorandum opinion addressing whether cryptocurrency staking rewards constitute taxable income upon receipt.

Companies often grant equity incentives to their executives and key employees in the form of restricted equity.

F-reorganizations offer significant tax and transactional benefits for private equity add-on acquisitions, but they require precise execution. This analysis examines the technical requirements, timing considerations, and regulatory filings necessary to successfully complete these pre-closing reorganizations while protecting both buyers and sellers from historical S-corporation compliance risks.

As more families live, invest, and hold assets across multiple countries, estate plan ning increasingly requires coordination between legal systems that are not designed to work together.

The UK’s Upper Tribunal considers the mixed member partnership rules in the context of an LLP’s incentive arrangements