


Narrow Self-Employment Tax Analysis Nixed by Appeals Court
State-law limited partners can qualify for an exemption from self-employment taxes on their distributive shares of income without the Tax Court analyzing case-by-case whether they operate as passive investors, the Fifth Circuit ruled Friday.
Nine West’s Ohio Court Loss Is Boon for Taxpayers, With Caveats
Nine West’s failure Wednesday to convince the Ohio Supreme Court that the company shouldn’t be taxed for goods that passed through the state is both a win and a loss for corporate taxpayers, practitioners say.
PODCASTS
OECD Deal Success Hinges on Implementation, Rep. Estes Says
Making Sense of the Global Tax Carve-Out for US Companies
PwC Coaches New Tax Associates on AI Tools in US Training Effort
Tariffs, Big Audits, Roil Transfer Pricing Heading Into New Year
Practitioner Insights
View More InsightsBloomberg Tax Journals
View MoreFrom Tax Court to SCOTUS: Cases That May Reshape Tax Law in 2026
Key tax cases in 2026 will address economic substance, limited partnerships’ distributive shares in calculating self-employment tax, and the nondelegation doctrine related to executive authority.
India’s New Tax Act Reshapes the Fiscal Landscape for Businesses
India’s Income Tax Act, 2025, introduces a new era of digital enforcement and enhanced administrative powers and fundamentally reshapes certain long-standing tax principles.
Expatriates, Cross-Border Workers Must Plan for Social Security
International workers and retirees must consider a complex array of factors in planning for future Social Security entitlement, including totalization agreements, work impacts, foreign benefits, timing, location, taxation, and Medicare changes.
Tax Developments
View MoreIRS Rev. Proc.: Providing Guidance on IRC §501(c) Organizations Obtaining Group Basis Exemptions (IRC §501)
The IRS released guidance setting forth updated procedures to obtain recognition of exemption from federal income tax on a group basis for organizations described in I.R.C. §501(c) that are affiliated ...
IRS Rev. Rul.: Private Activity Bond Rules Do Not Apply, Others Do, for Tax-Exempt Qualification (IRC §149)
The IRS released a revenue ruling holding that because bonds issued by the Alaska Railroad Corporation (Railroad Corporation) to finance the construction, acquisition, and improvement of certain property constitutes an ...
IRS Rev. Rul.: Prescribed Federal Rates for February 2026 (IRC §1274)
The IRS released a revenue ruling providing various prescribed rates for federal income tax purposes for Feb. 2026, including: 1) the applicable federal interest rates; 2) the adjusted applicable federal ...
IRS Shakeup: How Is the US Tax Agency Adapting to Trump's Vision?
Since President Donald Trump took office, the IRS has faced transformative changes, including a substantial reduction in its workforce and the appointment of seven different commissioners or acting commissioners.
Latest Stories
China Deepens Probe Into PDD After Fistfights With Regulators
Brazil Judge Orders Tanure’s Assets Frozen in Master Probe
Brazil Supreme Court Justice
French Budget Drama Nears End as Premier Opts to Bypass Vote
French premier
Ukraine to Move Forward With Contentious Tax Bill Sought by IMF
Ukrainian authorities are pressing ahead with a tax on self-employed entrepreneurs, one of the
FROM ACROSS BLOOMBERG TAX
- Daily Tax Report International
- Daily Tax Report State
- Transfer Pricing Report
- The Exchange: Tax Insights & Commentary
European Commission Approves Extension of France State Aid Income Tax Reduction Regime for Specified Investments
The European Commission (EC) Jan. 14 issued State Aid Case Decision No. SA.120665, approving France’s extension of the IR-PME income tax reduction regime for individuals making cash subscriptions to the ...
Montenegro Gazettes Decision Promulgating Administrative Agreement to Implement SSA With Bosnia and Herzegovina
The Montenegrin Official Gazette Dec. 31, 2025, published Decision No. 11-011/25-4055/3, promulgating the administrative agreement to implement the social security agreement (SSA) with Bosnia and Herzegovina, signed March 19, 2025, ...
Russia Gazettes Official Statement Announcing Termination of DTA With Lithuania
The Russian Official Gazette Jan. 14 published an official statement announcing the Jan. 1 termination of the DTA with Lithuania, signed June 29, 1999. [Russia, Government Legal Database, 01/14/26]
Montenegro Gazettes Law Ratifying MLI With Reservations, Notifications
The Montenegrin Official Gazette Dec. 31, 2025, published Law No. 01-009/25-2510, with a list of reservations and notifications, ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent ...
Andorra Gazettes Decree Setting Hourly, Monthly Minimum Wage Rates for 2026
The Andorran Official Gazette Jan. 14 published Decree No. 8/2026, setting the hourly and monthly minimum wage rates for 2026, effective Jan. 1. The decree includes measures increasing to: 1) ...
Slovakia Tax Agency Posts Consolidated Text of Tax Administration Law
The Slovak Financial Administration Jan. 14 posted online Act No. 563/2009, on the consolidated text of the Tax Administration Law, current as of the same date. [Slovakia, Financial Administration, 01/14/26] ...
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