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Member Articles


Accounting for Adaptive Reuse Real Estate Projects under U.S. GAAP

As cities across the U.S. grapple with excess office inventory and evolving community needs, adaptive reuse has become a powerful solution. Transforming underutilized commercial properties, such as offices, warehouses or ...

Year-End Tax Planning for SALT: Key 2025 OBBBA Provisions and Strategies

As federal changes under the One Big Beautiful Bill Act (OBBBA) ripple through the tax landscape, state and local tax (SALT) planning has become increasingly complex. From evolving conformity decisions and property tax r ...

IRS Provides Transition Relief for Reporting Tips and Overtime: OBBBA Insight

On November 5, the IRS issued Notice 2025-62 providing penalty relief to employers and other payors required to report cash tips and qualified overtime compensation under the One Big Beautiful Bill Act (OBBBA). The relie ...

Minimize Your Business’s 2025 Federal Taxes by Implementing Year-End Tax Planning Strategies

The One Big Beautiful Bill Act (OBBBA) shifts the landscape for year-end tax planning. The law has significant implications for some of the most tried-and-true tax-reduction measures. It also creates new opportunities fo ...

Pay Transparency in Poland – What Employers Need to Know

Starting 24 December 2025, amendments to the Polish Labour Code will introduce mandatory pay transparency. This change will reshape recruitment practices in Poland and require companies to establish or revise their remun ...

Introduction of Miscarriage Leave Regulations Under Maltese Law

This article forms part of a two-part series examining recent developments in family-related leave entitlements under Maltese law. By virtue of Legal Notice 274 of 2025, the Miscarriage Leave Regulations (the “Regulati ...

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