On January 16, 2026, in Sirius Solutions, L.L.L.P. v. Commissioner, No. 24-60240 (5th Cir. Jan. 16, 2026), the U.S. Court of ...
On January 16, 2026, the U.S. Court of Appeals for the Fifth Circuit decisively rejected the IRS’ attempt to narrow the definition of ...
India may expand the definition of start-ups to boost innovation in AI, deep-tech, and cooperatives, with DPIIT offering new ...
According to sources, the definition of start-ups would be expanded to include deeptech firms and cooperatives. Start-ups ...
The U.S. Court of Appeals for the Fifth Circuit vacated and remanded the Tax Court’s decision, holding that a “limited partner” under IRC § 1402(a)(13) is a partner in a ...
China’s luxury market is showing early signs of stabilization. But the question is no longer whether China will recover, but whether brands are equipped for what China has become.
Ahead of Budget 2026–27, taxpayers' key expectations span across income tax, GST, and customs, focusing on simplification, clarity, and improved compliance. Measures may include streamlined tax ...
Download full Fund Finance in Five series Ireland is home to over 9,200 funds with net assets exceeding €5.4 trillion, as of ...
Lake Victoria Gold is a rapidly growing gold exploration and development company listed on the TSX Venture Exchange under the ...
What does the phrase “limited partner, as such” mean? There is no statute or regulation that defines the term. The tax code ...
The expanded definition would include deep-tech, cooperatives and allow startups to pivot to deep-tech, the official said.
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