Worldwide: Corporate Tax

Transfer pricing complexities emerge as artificial intelligence systems increasingly rely on vast training datasets, raising critical questions about how multinational corporations should value and allocate these intangible assets across jurisdictions. The intersection of AI development and international tax law presents novel challenges for determining arm's length pricing when data crosses borders within corporate structures.

April 2026 marks the 10th anniversary of the Panama Papers, one of the largest data leaks in history. The leak exposed how wealthy individuals and entities used offshore shell companies, trusts, and other structures for secrecy, tax planning, and potential IRS tax evasion.

This is an overview of the steps to establish a section 501(c)(3) organization that is exempt from paying income tax (including both a private foundation and an operating charitable...

Selling an S corporation involves complex tax and legal considerations that can significantly impact after-tax proceeds. This comprehensive analysis examines stock sales versus asset sales, IRC Section 338(h)(10) elections, F reorganizations, and other transaction structures, revealing how different approaches affect both sellers and buyers through detailed tax modeling and strategic planning insights.

Starting December 2026, the US will automatically register eligible young men for Selective Service using government data systems, eliminating the need for self-registration. For US citizens living abroad and their children, this administrative shift introduces significant implications regarding military draft obligations, particularly for dual citizens who may have never lived in the United States. Families are increasingly examining how this development intersects with broader considerations around citize

A revocable living trust (sometimes called a revocable inter vivos trust) is a legal arrangement you create during your lifetime to hold legal title to your assets.

On March 11, 2026, former Starbucks CEO and Chairman Emeritus, Howard Schultz, and his wife announced that, after more than 40 years in Seattle, Washington, they were relocating to Miami. While the move surprised some longtime observers, it reflects a broader and increasingly familiar pattern: prominent business leaders and high net worth individuals leaving legacy West Coast markets for opportunity, scale, and lifestyle along Florida’s Gold Coast.

Whilst the sustainable bond market may not be expanding at the same rate as in previous years, S&P Global Ratings forecasts that sustainable bond issuance will remain substantial...

The OBBBA makes the New Markets Tax Credit program and Opportunity Zones permanent, unlocking long-term planning strategies.