The 2017 Tax Cuts and Jobs Act made significant prospective changes to Section 174 that will end expense deductions and require the capitalization of specified research and experimental (“R&E”) expenditures. This event included a review of the technical authority that is available to identify research or experimental expenditures, as well as an overview of other code sections impacted by R&E expenditures. In addition, Managing Director, Kathleen King considered the broader impact of these changes on other areas of tax, as well as practical strategies to manage these changes.
Payday Super Bills Received Royal Assent and Start Date Remains 1 July 2026
November 16, 2025
Payday Super starts July 2026: Key changes to superannuation laws, compliance updates, and employer readiness actions for smooth implementation.
Trust Sandwich Tax Traps: Connectedness Is Tested at Trust Year-End
November 13, 2025
Discover the FCA's Vefghi Holding Corp. v. Canada ruling on the “trust sandwich,” clarifying Part IV tax timing under Subsection 104(19) of the Income Tax Act.
Modernizing Maryland’s Tax Landscape: The 3% IT/Software Services Tax and What It Means for Your Business
November 11, 2025
Learn what Maryland's new 3% IT/Software Services tax means for businesses, what's taxable at 3%, and actionable steps to ensure compliance.
Malaysia’s Forest City Single Family Office Incentive Scheme
November 10, 2025
Discover Malaysia’s Forest City Single Family Office Incentive Scheme with tax exemptions, visa benefits, and a hub for global wealth management in Southeast Asia’s FCSFZ.
