Specialty Group: TAG Tax

As a University of St Andrews graduate, I was interested to read the Times article earlier this year that nearly one in five students at St Andrews are American. The university has always been popular with Americans as w ...

Ohio House Bill 96, signed into law by the governor on June 30, 2025, is more than just a biennial budget — it signals a significant state tax restructuring effort is underway. HB 96 is a step toward eliminating Ohio� ...

The participation exemption (or substantial holding exemption) is a key element in Dutch corporate tax. It prevents double taxation within company groups and allows tax-free profit distribution between group entities. W ...

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law after it narrowly passed in the Senate (51-50) and House (218-214). While the new law may have only narrowly passed, it will have wi ...