HMRC published key guidance on the implementation of the Crypto-Asset Reporting Framework in 2026.
Under new IRS guidance, certain public companies becoming U.S. tax residents may be able to sidestep gain recognition on U.S. real estate.
Treasury is signaling it may bring back the Section 899 “revenge tax” if the OECD fails to exempt U.S. companies from key parts of the global minimum tax.
The IRS recently confirmed that income from storage facilities – including markups on electricity from EV charging stations – qualifies as “rents from real property” for REIT purposes.