Lawyers used to practising in US district courts may be surprised to see that things are done differently in the national tax court. In an interview at the court in Washington DC, Chief Judge John Colvin explains to Erin Kelechava that the tax court places a greater emphasis on pre-trial procedures in the hope of achieving a more efficient resolution of the case on the merits.
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The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact
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