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The Exchange: Tax Insights & Commentary
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stories </span></span></a></div></div></div><main data-test="landing"><div data-test="landing-row" class="TheLanding_row_1B2M2"><section data-test="main-stories-section" class="MainStories_mainStoriesContainer_1B2M2 TheLanding_content_1B2M2 TheLanding_hasNoBorder_1B2M2"><div class="MainStories_story_1B2M2"><div class="MainStories_card_1B2M2 MainStories_topStoryCardNoPackage_1B2M2"><article data-test="main-stories-card" class="MainStoriesCard_card_1B2M2"><a href="/tax-insights-and-commentary/netherlands-decision-not-to-apply-amount-b-rules-is-no-surprise" data-test="article-link"><img src="https://news-api.bloomberglaw.com/v1/resize-image?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2Fe4%2F8c%2F1b9f466047a89bc1b9b406e33dc2%2Fgettyimages-2192177676.jpg&width=585&height=390&fit=cover&crop=7868x5341%2B0%2B0" srcset="https://news-api.bloomberglaw.com/v1/resize-image?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2Fe4%2F8c%2F1b9f466047a89bc1b9b406e33dc2%2Fgettyimages-2192177676.jpg&width=585&height=390&fit=cover&crop=7868x5341%2B0%2B0, https://news-api.bloomberglaw.com/v1/resize-image?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2Fe4%2F8c%2F1b9f466047a89bc1b9b406e33dc2%2Fgettyimages-2192177676.jpg&width=1170&height=780&fit=cover&crop=7868x5341%2B0%2B0 2x" class="MainStoriesCard_image_1B2M2"><header><!----><h2 class="MainStoriesCard_headline_1B2M2 MainStoriesCard_largeheadline_1B2M2">Netherlands’ Decision Not to Apply Amount B Rules Is No Surprise</h2></header></a><div class="MainStoriesCard_summary_1B2M2"><p>Freshfields’ Bob van Kasteren and Viktoria von Abel say most countries likely won’t apply the OECD’s method, and that the EU is eyeing a bloc-wide digital services tax if the US reverses its Amount B stance.</p></div><!----></article></div></div><div class="MainStories_story_1B2M2 MainStories_secondaryStories_1B2M2"><div class="MainStories_card_1B2M2"><article data-test="main-stories-card" class="MainStoriesCard_card_1B2M2"><a href="/tax-insights-and-commentary/international-tax-turmoil-makes-permanent-safe-harbors-a-must" data-test="article-link"><img alt="Jonathan Hurtarte AI graphic " src="https://news-api.bloomberglaw.com/v1/resize-image?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2F8f%2Fcd%2F325cc0b44bed8cf4c8509bd1dd62%2Fbli-law-image4-958x369.png&width=320&height=180&fit=cover&crop=643x369%2B314%2B0" srcset="https://news-api.bloomberglaw.com/v1/resize-image?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2F8f%2Fcd%2F325cc0b44bed8cf4c8509bd1dd62%2Fbli-law-image4-958x369.png&width=320&height=180&fit=cover&crop=643x369%2B314%2B0, https://news-api.bloomberglaw.com/v1/resize-image?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2F8f%2Fcd%2F325cc0b44bed8cf4c8509bd1dd62%2Fbli-law-image4-958x369.png&width=640&height=360&fit=cover&crop=643x369%2B314%2B0 2x" class="MainStoriesCard_image_1B2M2 MainStoriesCard_hideSummaryAndImage_1B2M2"><header><!----><h2 class="MainStoriesCard_headline_1B2M2 MainStoriesCard_mediumheadline_1B2M2">International Tax Turmoil Makes Permanent ‘Safe Harbors’ a Must</h2></header></a><div class="MainStoriesCard_summary_1B2M2 MainStoriesCard_hideSummaryAndImage_1B2M2"><p>Business at OECD’s Alan McLean says a permanent safe harbor for tax reporting would reduce Pillar Two compliance burdens and help create a stable, predictable environment for investing.</p></div><!----></article></div><div class="MainStories_card_1B2M2"><article data-test="main-stories-card" class="MainStoriesCard_card_1B2M2"><a href="/tax-insights-and-commentary/new-york-partnerships-get-some-tax-filing-clarity-in-budget-plan" data-test="article-link"><!----><header><!----><h2 class="MainStoriesCard_headline_1B2M2">New York Partnerships Get Some Tax Filing Clarity in Budget Plan</h2></header></a><!----><!----></article></div><div class="MainStories_card_1B2M2"><article data-test="main-stories-card" class="MainStoriesCard_card_1B2M2"><a href="/tax-insights-and-commentary/loper-bright-may-pose-roadblocks-for-microcaptive-final-rules" data-test="article-link"><!----><header><!----><h2 class="MainStoriesCard_headline_1B2M2">Loper Bright May Pose Roadblocks for Microcaptive Final Rules</h2></header></a><!----><!----></article></div></div><div class="MainStories_story_1B2M2 MainStories_secondaryStories_1B2M2"><div class="MainStories_card_1B2M2"><article data-test="main-stories-card" class="MainStoriesCard_card_1B2M2"><a href="/tax-insights-and-commentary/louisiana-tax-reform-calls-for-business-inventory-tax-strategies" data-test="article-link"><!----><header><!----><h2 class="MainStoriesCard_headline_1B2M2">Louisiana Tax Reform Calls for Business Inventory Tax Strategies</h2></header></a><!----><!----></article></div><div class="MainStories_card_1B2M2"><article data-test="main-stories-card" class="MainStoriesCard_card_1B2M2"><a href="/tax-insights-and-commentary/sec-should-collaborate-on-developing-crypto-accounting-approach" data-test="article-link"><!----><header><!----><h2 class="MainStoriesCard_headline_1B2M2">SEC Should Collaborate on Developing Crypto Accounting Approach</h2></header></a><!----><!----></article></div><div class="MainStories_card_1B2M2"><article data-test="main-stories-card" class="MainStoriesCard_card_1B2M2"><a href="/tax-insights-and-commentary/week-in-insights-the-history-of-tax-fraud-goes-back-millennia" data-test="article-link"><img src="https://news-api.bloomberglaw.com/v1/resize-image?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2F9e%2F92%2Fc68783eb4c77adcec90729cab13a%2Fbli-btax-insights-05-2023-without-arrows-002-1.png&width=320&height=180&fit=cover" srcset="https://news-api.bloomberglaw.com/v1/resize-image?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2F9e%2F92%2Fc68783eb4c77adcec90729cab13a%2Fbli-btax-insights-05-2023-without-arrows-002-1.png&width=320&height=180&fit=cover, https://news-api.bloomberglaw.com/v1/resize-image?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2F9e%2F92%2Fc68783eb4c77adcec90729cab13a%2Fbli-btax-insights-05-2023-without-arrows-002-1.png&width=640&height=360&fit=cover 2x" class="MainStoriesCard_image_1B2M2"><header><!----><h2 class="MainStoriesCard_headline_1B2M2">Week in Insights: The History of Tax Fraud Goes Back Millennia</h2></header></a><div class="MainStoriesCard_summary_1B2M2"><p>This week, experts examined what the <em>Loper Bright</em> decision means for microcaptive rules, features of an effective permanent safe harbor for tax reporting, and more.</p></div><!----></article></div></div></section></div><div data-test="landing-row" class="TheLanding_row_1B2M2"><div data-test="banner-link" class="BannerLink_imgWrapper_1B2M2 TheLanding_content_1B2M2"><a target="_blank" rel="noopener noreferrer" href="https://news.bloombergtax.com/tax-insights-and-commentary/author-submission-guidelines-for-bloomberg-tax-law-insights"><img src="https://db0ip7zd23b50.cloudfront.net/92/65/71950c9740199895c9bb7ce4ea46/2023-the-exchange-5-thin-banner.png" class="BannerLink_image_1B2M2"></a></div></div><div data-test="landing-row" class="TheLanding_row_1B2M2"><article data-test="featured-story" class="FeaturedStoryComponent_featuredStory_1B2M2 TheLanding_content_1B2M2"><a href="/tax-insights-and-commentary/nj-senior-property-tax-relief-needs-nuance-to-be-most-effective" data-test="article-link" class="FeaturedStoryComponent_imageLink_1B2M2"><img srcset="https://db0ip7zd23b50.cloudfront.net/dims4/default/791e7db/2147483647/legacy_thumbnail/576x391%3E/quality/90/?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2Fc5%2Fc5%2Fb7aaf89640f4bb4266dc6d535bba%2Fbli-technically-speaking-final-2023.png, https://db0ip7zd23b50.cloudfront.net/dims4/default/b2d9e3f/2147483647/legacy_thumbnail/1152x782%3E/quality/90/?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2Fc5%2Fc5%2Fb7aaf89640f4bb4266dc6d535bba%2Fbli-technically-speaking-final-2023.png 2x" src="https://db0ip7zd23b50.cloudfront.net/dims4/default/791e7db/2147483647/legacy_thumbnail/576x391%3E/quality/90/?url=http%3A%2F%2Fbloomberg-bna-brightspot.s3.amazonaws.com%2Fc5%2Fc5%2Fb7aaf89640f4bb4266dc6d535bba%2Fbli-technically-speaking-final-2023.png" class="FeaturedStoryComponent_image_1B2M2"></a><div class="FeaturedStoryComponent_text_1B2M2"><aside class="FeaturedStoryComponent_storyTag_1B2M2"> Column </aside><a href="/tax-insights-and-commentary/nj-senior-property-tax-relief-needs-nuance-to-be-most-effective" data-test="article-link"><h2 class="FeaturedStoryComponent_headline_1B2M2">NJ Senior Property Tax Relief Needs Nuance to Be Most Effective</h2></a><div class="FeaturedStoryComponent_summary_1B2M2"><p>Columnist Andrew Leahey says other states should use New Jersey’s bill to preserve property tax relief as a model, but they should aim for more targeted benefits.</p></div><div class="FeaturedStoryComponent_byline_1B2M2"><p>By Andrew Leahey</p></div></div></article></div><div data-test="landing-row" class="TheLanding_row_1B2M2"><section data-test="columnists" class="ColumnistsMain_columnists_1B2M2 TheLanding_content_1B2M2"><h2 class="ColumnistsMain_title_1B2M2"> Columns + Commentary </h2><ul class="ColumnistsMain_columns_1B2M2"><li data-test="columnist-card" class="ColumnistCard_column_1B2M2"><div class="ColumnistCard_columnInformation_1B2M2"><img srcset="https://db0ip7zd23b50.cloudfront.net/dims4/default/20af92e/2147483647/legacy_thumbnail/80x80%3E/quality/90/?url=https%3A%2F%2Forca.bindg.com%2Fapi%2Frendition%2Fpng%2Forca77428.png%3Fdigest%3D2af97d045405c2cb913a1a507710074ba30831edb0efa77643ecb85441447692, https://db0ip7zd23b50.cloudfront.net/dims4/default/7ec2826/2147483647/legacy_thumbnail/160x160%3E/quality/90/?url=https%3A%2F%2Forca.bindg.com%2Fapi%2Frendition%2Fpng%2Forca77428.png%3Fdigest%3D2af97d045405c2cb913a1a507710074ba30831edb0efa77643ecb85441447692 2x" src="https://db0ip7zd23b50.cloudfront.net/dims4/default/20af92e/2147483647/legacy_thumbnail/80x80%3E/quality/90/?url=https%3A%2F%2Forca.bindg.com%2Fapi%2Frendition%2Fpng%2Forca77428.png%3Fdigest%3D2af97d045405c2cb913a1a507710074ba30831edb0efa77643ecb85441447692" alt="Matt Levine" class="ColumnistCard_avatar_1B2M2"><div class="ColumnistCard_nameAndColumnTitle_1B2M2"><span class="ColumnistCard_name_1B2M2"> Matt Levine </span><!----></div></div><a href="/tax-insights-and-commentary/matt-levines-money-stuff-not-everywhere-is-insider-trading" data-test="article-link"><h3 class="ColumnistCard_headline_1B2M2">Matt Levine's Money Stuff: Not Everywhere Is Insider Trading</h3></a></li><li data-test="columnist-card" class="ColumnistCard_column_1B2M2"><div class="ColumnistCard_columnInformation_1B2M2"><!----><div class="ColumnistCard_nameAndColumnTitle_1B2M2"><span class="ColumnistCard_name_1B2M2"> Ernie Tedeschi </span><!----></div></div><a href="/tax-insights-and-commentary/five-lessons-from-trumps-tariff-misadventure-ernie-tedeschi" data-test="article-link"><h3 class="ColumnistCard_headline_1B2M2">Five Lessons From Trump's Tariff Misadventure: Ernie Tedeschi</h3></a></li><li data-test="columnist-card" class="ColumnistCard_column_1B2M2"><div class="ColumnistCard_columnInformation_1B2M2"><!----><!----></div><a href="/tax-insights-and-commentary/reeves-is-running-out-of-time-versus-the-status-quo-stuart-trow" data-test="article-link"><h3 class="ColumnistCard_headline_1B2M2">Reeves Is Running Out of Time Versus the Status Quo: Stuart Trow</h3></a></li><li data-test="columnist-card" class="ColumnistCard_column_1B2M2"><div class="ColumnistCard_columnInformation_1B2M2"><img srcset="https://db0ip7zd23b50.cloudfront.net/dims4/default/20af92e/2147483647/legacy_thumbnail/80x80%3E/quality/90/?url=https%3A%2F%2Forca.bindg.com%2Fapi%2Frendition%2Fpng%2Forca77428.png%3Fdigest%3D2af97d045405c2cb913a1a507710074ba30831edb0efa77643ecb85441447692, https://db0ip7zd23b50.cloudfront.net/dims4/default/7ec2826/2147483647/legacy_thumbnail/160x160%3E/quality/90/?url=https%3A%2F%2Forca.bindg.com%2Fapi%2Frendition%2Fpng%2Forca77428.png%3Fdigest%3D2af97d045405c2cb913a1a507710074ba30831edb0efa77643ecb85441447692 2x" src="https://db0ip7zd23b50.cloudfront.net/dims4/default/20af92e/2147483647/legacy_thumbnail/80x80%3E/quality/90/?url=https%3A%2F%2Forca.bindg.com%2Fapi%2Frendition%2Fpng%2Forca77428.png%3Fdigest%3D2af97d045405c2cb913a1a507710074ba30831edb0efa77643ecb85441447692" alt="John Authers" class="ColumnistCard_avatar_1B2M2"><div class="ColumnistCard_nameAndColumnTitle_1B2M2"><span class="ColumnistCard_name_1B2M2"> John Authers </span><!----></div></div><a href="/tax-insights-and-commentary/how-stupid-is-the-trade-war-let-me-count-the-ways-john-authers" data-test="article-link"><h3 class="ColumnistCard_headline_1B2M2">How Stupid Is the Trade War? 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Gallagher as partners, the firm announced <a href="https://www.willkie.com/news/2025/02/willkie-expands-white-collar-investigations-and-securities-litigation-platform">Thursday</a>.</p></div></div><div data-test="in-breif-card" class="InBriefCard_card_1B2M2"><a href="/tax-insights-and-commentary/brown-rudnick-hires-matthew-sharp-as-contentious-tax-partner" data-test="article-link"><h3 class="InBriefCard_headline_1B2M2">Brown Rudnick Hires Matthew Sharp as Contentious Tax Partner</h3></a><div class="InBriefCard_summary_1B2M2"><p>Matthew Sharp joined Brown Rudnick as a partner in its litigation and dispute resolution practice in London, the firm announced <a href="https://brownrudnick.com/news_post/brown-rudnick-strengthens-litigation-dispute-resolution-practice-with-tax-controversy-partner-hire-in-london/">Thursday</a>.</p></div></div><div data-test="in-breif-card" class="InBriefCard_card_1B2M2"><a href="/tax-insights-and-commentary/squire-patton-boggs-taps-john-woodruff-as-tax-partner-in-houston" data-test="article-link"><h3 class="InBriefCard_headline_1B2M2">Squire Patton Boggs Taps John Woodruff as Tax Partner in Houston</h3></a><div class="InBriefCard_summary_1B2M2"><p>John Woodruff joined Squire Patton Boggs as a partner in its tax practice in Houston, the firm announced <a href="https://www.squirepattonboggs.com/en/news/2025/02/tax-partner-joins-squire-patton-boggs-in-houston">Wednesday</a>.</p></div></div><div data-test="in-breif-card" class="InBriefCard_card_1B2M2"><a href="/tax-insights-and-commentary/berger-singerman-adds-daniel-badovinac-as-tax-partner-in-miami" data-test="article-link"><h3 class="InBriefCard_headline_1B2M2">Berger Singerman Adds Daniel Badovinac as Tax Partner in Miami</h3></a><div class="InBriefCard_summary_1B2M2"><p>Daniel Badovinac joined Berger Singerman as a partner in its business, finance, and tax team in Miami, the firm announced <a href="https://www.bergersingerman.com/news-insights/berger-singerman-strengthens-international-tax-practice-with-addition-of-daniel-badovinac">Tuesday</a>.</p></div></div></div></div></div><div data-test="landing-row" class="TheLanding_row_1B2M2"><section data-test="channel-stories" class="ChannelStories_channelStories_1B2M2 TheLanding_content_1B2M2"><header class="ChannelList_header_1B2M2"><h2 class="ChannelList_sectionTitle_1B2M2"> From Across Bloomberg Tax </h2><m-dropdown data-testid="m-dropdown" data-theme="cresent" data-color-scheme="dark" data-test="dropdown" value="0" class="ChannelList_dropdown_1B2M2 moonfish"><m-dropdown-item value="0" data-testid="m-dropdown-item" data-test="dropdown-item"><span>Tax Management International</span></m-dropdown-item><m-dropdown-item value="1" data-testid="m-dropdown-item" data-test="dropdown-item"><span>Tax Management Memo</span></m-dropdown-item></m-dropdown><ul class="ChannelList_toggleBar_1B2M2"><li data-test="toggle-bar" class="ChannelList_channel_1B2M2 ChannelList_selectedChannel_1B2M2"> Tax Management International </li><li data-test="toggle-bar" class="ChannelList_channel_1B2M2"> Tax Management Memo </li></ul></header><div data-test="story-list" class="StoryList_articles_1B2M2"><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/new-israeli-tax-reform-targets-undistributed-profits" data-test="article-link"><h3 class="StoryList_headline_1B2M2">New Israeli Tax Reform Targets Undistributed Profits</h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p>Israel’s tax reform will affect corporate tax planning, and might exceed the territory of Israel, say YETAX practitioners.</p></div></article><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/digital-content-cloud-rules-see-mostly-clear-skies-ahead-part-2" data-test="article-link"><h3 class="StoryList_headline_1B2M2">Digital Content, Cloud Rules See Mostly Clear Skies Ahead: Part 2</h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p>In Part 2 of this two-part series, Baker McKenzie practitioners analyze the Proposed Cloud Sourcing Regulations and Notice 2025-6.</p></div></article><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/how-oecd-map-apa-statistics-have-evolved-in-the-netherlands" data-test="article-link"><h3 class="StoryList_headline_1B2M2">How OECD MAP, APA Statistics Have Evolved in The Netherlands</h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p>Eduard Sporken of KMPG Meijburg & Co Amstelveen in The Netherlands analyzes the 2023 OECD MAP statistics, APA statistics, and Peer Review for the Netherlands and the new Dutch Decree on Amount B.</p></div></article><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/digital-content-cloud-rules-see-mostly-clear-skies-ahead-part-i" data-test="article-link"><h3 class="StoryList_headline_1B2M2">Digital Content, Cloud Rules See Mostly Clear Skies Ahead: Part 1</h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p>In this first article of a two-part series, Baker McKenzie practitioners analyze the most significant aspects of the final digital content and cloud regulations and will discuss the proposed cloud sourcing regulations and Notice 2025-6 in Part 2.</p></div></article><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/camt-series-part-2-what-will-be-the-fate-of-camt-under-trump" data-test="article-link"><h3 class="StoryList_headline_1B2M2">CAMT Series Part 2: What Will Be the Fate of CAMT Under Trump? </h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p>Alexandra Minkovich of Baker McKenzie discusses the fate of CAMT and the path forward for the proposed CAMT regulations in the new administration.</p></div></article><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/americans-living-overseas-need-cross-border-estate-planning" data-test="article-link"><h3 class="StoryList_headline_1B2M2">Americans Living Overseas Need Cross-Border Estate Planning</h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p>US citizens residing in Europe must consider the potential for estate and inheritance tax exposure by both the European country as well as the United States, says Arielle Tucker.</p></div></article></div><div data-test="story-list" class="StoryList_articles_1B2M2" style="display:none;"><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/high-net-worth-clients-should-consider-gift-trusts-by-year-end" data-test="article-link"><h3 class="StoryList_headline_1B2M2">High-Net-Worth Clients Should Consider Gift Trusts By Year-End</h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p>To lock-in historically high gift and estate tax exemptions, which are set to expire at the end of 2025, high-net-worth individuals should consider establishing an optimized gift trust prior to year-end, advises a tax attorney at Frazer Ryan Goldberg & Arnold.</p></div></article><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/puerto-rico-health-and-welfare-plan-sponsors-need-cybersecurity" data-test="article-link"><h3 class="StoryList_headline_1B2M2">Puerto Rico Health and Welfare Plan Sponsors Need Cybersecurity</h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p>Puerto Rico benefits and compensation attorney Carlos Gonzalez shares his practical experience with, and recommendations on, the evaluation of the cybersecurity measures of insurance companies servicing healthcare and welfare benefit plans operating in Puerto Rico.</p></div></article><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/tcja-sets-up-estate-planning-plays-with-valuation-discounts" data-test="article-link"><h3 class="StoryList_headline_1B2M2">TCJA Sets Up Estate Planning Plays with Valuation Discounts</h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p>Before TCJA’s high annual gift and estate tax exclusion sunsets, high-net-worth individuals and business owners have a short window of time to use minority discounts and discounts for lack of marketability to save on estate taxes, says a CBIZ Advisory Services director.</p></div></article><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/are-all-contingent-payment-instruments-cpdi-taxable" data-test="article-link"><h3 class="StoryList_headline_1B2M2">Are All Contingent Payment Instruments CPDI Taxable?</h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p>A debt instrument’s being subject to contingencies does not necessarily make it a contingent payment debt instrument (CPDI) taxable under the rules of Reg. §1.1275-4. The CPDI rules do not address all contingencies that can affect the calculation of interest payments, but rather focus on contingencies such as unpredictable financial results like the movement of a stock index or the borrower’s gross receipts. Losing sight of that focus makes the rules for CPDIs seem broader than they are.</p></div></article><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/a-touch-of-grey-in-the-silver-lining-taxing-family-leave" data-test="article-link"><h3 class="StoryList_headline_1B2M2">A Touch of Grey in the Silver Lining: Taxing Family Leave</h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p><em>EY National Tax Principal Christa Haas Bierma explains in detail how paid family and medical leave is taxed at the federal level.</em></p></div></article><article class="StoryList_article_1B2M2"><a href="/tax-insights-and-commentary/how-businesses-can-detect-and-prevent-financial-fraud" data-test="article-link"><h3 class="StoryList_headline_1B2M2">How Businesses Can Detect and Prevent Financial Fraud</h3></a><div data-test="summary" class="StoryList_summary_1B2M2"><p>“It sometimes happens that in reviewing [companies’ financial] statements I notice something that is out of place, missing or inconsistent with applicable documents or agreements,” says our trial attorney client, Dan Kinsella, senior counsel with Clark Hill in Chicago. “These seeming incongruities may be a flag for something more serious or may be capable of explanation. Even if I believe they could be innocent my practice is to bring them to the attention of a forensic accountant for further review. My inquiry may lead nowhere or may be an indicator of something gone awry. Either way, it will begin a line of inquiry that can assist the forensic accountant in analyzing the subject and developing an audit trail.”</p></div></article></div></section></div><div data-test="landing-row" class="TheLanding_row_1B2M2"><section data-test="channels-list" class="ChannelsList_channelListContainer_1B2M2 TheLanding_content_1B2M2 TheLanding_hasNoBorder_1B2M2"><h2 class="ChannelsList_title_1B2M2"> EXPLORE BLOOMBERG TAX </h2><p class="ChannelsList_summary_1B2M2"> Get the latest legal, regulatory, and enforcement news and analysis, as well as in-depth business and industry covering in the following areas: </p><ul class="Channels_channelList_1B2M2"><div class="Channels_isnotMobile_1B2M2"><li><div data-test="channel-link" displayStyle="black" class="Channels_channelName_1B2M2"><a href="/daily-tax-report/"><span>Daily Tax Report ®</span></a></div></li><li><div data-test="channel-link" displayStyle="black" class="Channels_channelName_1B2M2"><a 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Israeli Tax Reform Targets Undistributed Profits","summary":"\u003Cp\u003EIsrael’s tax reform will affect corporate tax planning, and might exceed the territory of Israel, say YETAX practitioners.\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-international\u002Fnew-israeli-tax-reform-targets-undistributed-profits","__typename":"Article"},"Article:00000194-d215-d11e-a9f6-d75587d80000":{"id":"00000194-d215-d11e-a9f6-d75587d80000","headline":"Digital Content, Cloud Rules See Mostly Clear Skies Ahead: Part 2","summary":"\u003Cp\u003EIn Part 2 of this two-part series, Baker McKenzie practitioners analyze the Proposed Cloud Sourcing Regulations and Notice 2025-6.\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-international\u002Fdigital-content-cloud-rules-see-mostly-clear-skies-ahead-part-2","__typename":"Article"},"Article:00000194-b344-de35-a99f-fbcc19bb0026":{"id":"00000194-b344-de35-a99f-fbcc19bb0026","headline":"How OECD MAP, APA Statistics Have Evolved in The Netherlands","summary":"\u003Cp\u003EEduard Sporken of KMPG Meijburg & Co Amstelveen in The Netherlands analyzes the 2023 OECD MAP statistics, APA statistics, and Peer Review for the Netherlands and the new Dutch Decree on Amount B.\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-international\u002Fhow-oecd-map-apa-statistics-have-evolved-in-the-netherlands","__typename":"Article"},"Article:00000194-b8c8-de35-a99f-fbc8274b0016":{"id":"00000194-b8c8-de35-a99f-fbc8274b0016","headline":"Digital Content, Cloud Rules See Mostly Clear Skies Ahead: Part 1","summary":"\u003Cp\u003EIn this first article of a two-part series, Baker McKenzie practitioners analyze the most significant aspects of the final digital content and cloud regulations and will discuss the proposed cloud sourcing regulations and Notice 2025-6 in Part 2.\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-international\u002Fdigital-content-cloud-rules-see-mostly-clear-skies-ahead-part-i","__typename":"Article"},"Article:00000193-501e-d9b8-a3f3-f0df1ad60021":{"id":"00000193-501e-d9b8-a3f3-f0df1ad60021","headline":"CAMT Series Part 2: What Will Be the Fate of CAMT Under Trump? ","summary":"\u003Cp\u003EAlexandra Minkovich of Baker McKenzie discusses the fate of CAMT and the path forward for the proposed CAMT regulations in the new administration.\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-international\u002Fcamt-series-part-2-what-will-be-the-fate-of-camt-under-trump","__typename":"Article"},"Article:00000194-611f-d1ab-abf7-fbbfe64c0001":{"id":"00000194-611f-d1ab-abf7-fbbfe64c0001","headline":"Americans Living Overseas Need Cross-Border Estate Planning","summary":"\u003Cp\u003EUS citizens residing in Europe must consider the potential for estate and inheritance tax exposure by both the European country as well as the United States, says Arielle Tucker.\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-international\u002Famericans-living-overseas-need-cross-border-estate-planning","__typename":"Article"},"$LandingPage:00000179-f6e6-d522-ab7d-f7ff34a70000.pageComponents.5.channelStoryItems.1.channel":{"name":"Tax Management Memo","brand":{"type":"id","generated":true,"id":"$LandingPage:00000179-f6e6-d522-ab7d-f7ff34a70000.pageComponents.5.channelStoryItems.1.channel.brand","typename":"Brand"},"__typename":"Channel"},"$LandingPage:00000179-f6e6-d522-ab7d-f7ff34a70000.pageComponents.5.channelStoryItems.1.channel.brand":{"brandCode":"BTAX","__typename":"Brand"},"LandingPage:00000179-f6e6-d522-ab7d-f7ff34a70000.pageComponents.5.channelStoryItems.1":{"channel":{"type":"id","generated":true,"id":"$LandingPage:00000179-f6e6-d522-ab7d-f7ff34a70000.pageComponents.5.channelStoryItems.1.channel","typename":"Channel"},"articles":[{"type":"id","generated":false,"id":"Article:00000194-a84c-d40e-a39c-f9ec57c20001","typename":"Article"},{"type":"id","generated":false,"id":"Article:00000194-8a08-d8b3-a1bd-ea9a8e260001","typename":"Article"},{"type":"id","generated":false,"id":"Article:00000194-4654-da15-ad94-5ed583e20001","typename":"Article"},{"type":"id","generated":false,"id":"Article:00000194-035e-dbe3-a1d4-87ffde9a0001","typename":"Article"},{"type":"id","generated":false,"id":"Article:00000193-daab-df40-afff-dfff405a0001","typename":"Article"},{"type":"id","generated":false,"id":"Article:00000193-68bc-de87-ad9b-6cbfc63a0001","typename":"Article"}],"__typename":"ChannelStoryItem"},"Article:00000194-a84c-d40e-a39c-f9ec57c20001":{"id":"00000194-a84c-d40e-a39c-f9ec57c20001","headline":"High-Net-Worth Clients Should Consider Gift Trusts By Year-End","summary":"\u003Cp\u003ETo lock-in historically high gift and estate tax exemptions, which are set to expire at the end of 2025, high-net-worth individuals should consider establishing an optimized gift trust prior to year-end, advises a tax attorney at Frazer Ryan Goldberg & Arnold.\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-memo\u002Fhigh-net-worth-clients-should-consider-gift-trusts-by-year-end","__typename":"Article"},"Article:00000194-8a08-d8b3-a1bd-ea9a8e260001":{"id":"00000194-8a08-d8b3-a1bd-ea9a8e260001","headline":"Puerto Rico Health and Welfare Plan Sponsors Need Cybersecurity","summary":"\u003Cp\u003EPuerto Rico benefits and compensation attorney Carlos Gonzalez shares his practical experience with, and recommendations on, the evaluation of the cybersecurity measures of insurance companies servicing healthcare and welfare benefit plans operating in Puerto Rico.\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-memo\u002Fpuerto-rico-health-and-welfare-plan-sponsors-need-cybersecurity","__typename":"Article"},"Article:00000194-4654-da15-ad94-5ed583e20001":{"id":"00000194-4654-da15-ad94-5ed583e20001","headline":"TCJA Sets Up Estate Planning Plays with Valuation Discounts","summary":"\u003Cp\u003EBefore TCJA’s high annual gift and estate tax exclusion sunsets, high-net-worth individuals and business owners have a short window of time to use minority discounts and discounts for lack of marketability to save on estate taxes, says a CBIZ Advisory Services director.\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-memo\u002Ftcja-sets-up-estate-planning-plays-with-valuation-discounts","__typename":"Article"},"Article:00000194-035e-dbe3-a1d4-87ffde9a0001":{"id":"00000194-035e-dbe3-a1d4-87ffde9a0001","headline":"Are All Contingent Payment Instruments CPDI Taxable?","summary":"\u003Cp\u003EA debt instrument’s being subject to contingencies does not necessarily make it a contingent payment debt instrument (CPDI) taxable under the rules of Reg. §1.1275-4. The CPDI rules do not address all contingencies that can affect the calculation of interest payments, but rather focus on contingencies such as unpredictable financial results like the movement of a stock index or the borrower’s gross receipts. Losing sight of that focus makes the rules for CPDIs seem broader than they are.\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-memo\u002Fare-all-contingent-payment-instruments-cpdi-taxable","__typename":"Article"},"Article:00000193-daab-df40-afff-dfff405a0001":{"id":"00000193-daab-df40-afff-dfff405a0001","headline":"A Touch of Grey in the Silver Lining: Taxing Family Leave","summary":"\u003Cp\u003E\u003Cem\u003EEY National Tax Principal Christa Haas Bierma explains in detail how paid family and medical leave is taxed at the federal level.\u003C\u002Fem\u003E\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-memo\u002Fa-touch-of-grey-in-the-silver-lining-taxing-family-leave","__typename":"Article"},"Article:00000193-68bc-de87-ad9b-6cbfc63a0001":{"id":"00000193-68bc-de87-ad9b-6cbfc63a0001","headline":"How Businesses Can Detect and Prevent Financial Fraud","summary":"\u003Cp\u003E“It sometimes happens that in reviewing [companies’ financial] statements I notice something that is out of place, missing or inconsistent with applicable documents or agreements,” says our trial attorney client, Dan Kinsella, senior counsel with Clark Hill in Chicago. “These seeming incongruities may be a flag for something more serious or may be capable of explanation. Even if I believe they could be innocent my practice is to bring them to the attention of a forensic accountant for further review. My inquiry may lead nowhere or may be an indicator of something gone awry. Either way, it will begin a line of inquiry that can assist the forensic accountant in analyzing the subject and developing an audit trail.”\u003C\u002Fp\u003E","url":"https:\u002F\u002Fnews.bloombergtax.com\u002Ftax-management-memo\u002Fhow-businesses-can-detect-and-prevent-financial-fraud","__typename":"Article"}},"prodClient":{}};</script> <script src="https://essential.bloombergindustry.com/widget/script/latest/widget.js" nonce="login" ></script> <script id="parsely-cfg" src="//cdn.parsely.com/keys/bloombergindustry.com/p.js" async="" defer="" ></script> <script> window.PARSELY = window.PARSELY || { autotrack: false, } PARSELY.spa = PARSELY.spa || {} PARSELY.spa.autotrack = false </script> </body> </html>