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Member Articles


Slovakia Is Introducing a New Law on Revenue Registration: Key Changes From 2026

The Ministry of Finance of the Slovak Republic has submitted a draft of a new Act on Revenue Registration for interdepartmental consultation. This legislation is intended to replace the current Act No. 289/2008 Coll. on ...

Ohio Begins Broader Tax Restructuring with New Budget Bill: What You Should Know

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 ...

Dutch Participation Exemption: What You Need to Know

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 ...

6 Tax Provisions that Changed in the Final One Big Beautiful Bill Act

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 ...

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