UN member countries should work to align the emerging United Nations tax convention with international human rights law to achieve its objective of advancing sustainable development.

This technical assistance report responds to Cambodia’s Ministry of Economy and Finance request to support the development of a comprehensive framework for assessing tax expenditures. The report finds ...

On March 12, 2026, U.S. Customs and Border Protection (“CBP”) filed a declaration with the Court of International Trade providing an update on ...

While no new formal legislation has been codified into law as of early 2026, a major change in the tax enforcement policy has been ...

The IRS issued a private letter ruling on I.R.C. §7701 and Treas. Reg. §301.9100 granting a foreign entity a 120-day extension to file Form 8832 for classification as a disregarded ...

On February 20, 2026, the U.S. Supreme Court issued a landmark decision in Learning Resources, Inc. v. Trump, holding that the International Emergency Economic Powers Act (IEEPA) does not authorize ...