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Member Articles


San Francisco Voters Enact Business Tax Changes

Author: Jessica Wilson With support from nearly 70% of voters in the November 2024 election, Proposition M will substantially modify the San Francisco Business and Tax Regulations Code (the “SF Tax Code”), which im ...

UPDATE: San Francisco Empty Homes Tax – Superior Court Judge Strikes Down San Francisco Empty Homes Tax, Grants Challengers’ Motion for Summary Judgment

Authors: Caitlin Connell, Jessica Wilson As discussed in our last update on the November 2022 Proposition M, Empty Homes Tax Ordinance (the “Empty Homes Tax”), the San Francisco Apartment Association, the Small Pro ...

U.S. Trademark Fee Changes and Increases Coming January 18, 2025—What Trademark Owners Should Know

Authors: Sabrina Larson and Katherine Gianelli The United States Patent and Trademark Office (PTO) has issued its Final Rule with adjusted filing fees at all stages of trademark application and maintenance filings. The ...

S Corporations: Real Estate’s Biggest Enemy (Behind Current Interest Rates)

While the majority of real estate assets are held in entities taxed as partnerships, it’s not uncommon to see closely held properties owned in S corporations. While these entities have their advantages, in the real est ...

Disclosure of Foreign Assets/Income in Income Tax Return

Resident Taxpayers mandated to disclose Foreign Asset and Income The recent launch of the Compliance-Cum-Awareness Campaign by the Central Board of Direct Taxes (CBDT) aims to assist taxpayers in accurately reporting fo ...

How Should You Communicate Mid Contract Price Increases?

Recent investigations into the advertising practices of BT, EE, PlusNet, TalkTalk, O2 and Virgin Media have raised significant concerns regarding how companies communicate mid contract price increases. On 9 October 2024 ...

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