Weil Tax BLOG - Feed https://tax.weil.com/category/latest-thinking/ Views and developments from the Tax Department at Weil Wed, 08 Apr 2026 16:47:38 +0000 hourly 1 Tax in Distressed Situations https://tax.weil.com/insights/tax-in-distressed-situations-2/ Fri, 20 Mar 2026 15:41:37 +0000 Devon Bodoh Joseph Pari Edouard de Lamy Oliver Walker Stuart Pibworth https://tax.weil.com/?p=2632 Following the launch of the Tax in Distressed Situations microsite, created in collaboration with Loyens & Loeff, in 2025, our global Tax teams and Loyens have published seven updated jurisdictional guides on the topic. The updated guides reflect market trends over the last year as well as a new section addressing Pillar 2 considerations in

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]]> Following the launch of the Tax in Distressed Situations microsite, created in collaboration with Loyens & Loeff, in 2025, our global Tax teams and Loyens have published seven updated jurisdictional guides on the topic. The updated guides reflect market trends over the last year as well as a new section addressing Pillar 2 considerations in

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]]> Member States Update EU List of Non-Cooperative Tax Jurisdictions on 17 February 2026 https://tax.weil.com/insights/member-states-update-eu-list-of-non-cooperative-tax-jurisdictions-on-17-february-2026/ Mon, 02 Mar 2026 11:24:21 +0000 Aron Joy Alex Ereira Lisa Pearson Barbora Lhotáková https://tax.weil.com/?p=2620 On 17 February 2026, the EU Council published an update to its so-called “Blacklist” of jurisdictions that are not cooperative for tax purposes and “Grey List” of cooperative jurisdictions that have not yet fully met their commitments to comply with tax good governance standards. The Blacklist and Grey List were last revised on 10 October

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]]> On 17 February 2026, the EU Council published an update to its so-called “Blacklist” of jurisdictions that are not cooperative for tax purposes and “Grey List” of cooperative jurisdictions that have not yet fully met their commitments to comply with tax good governance standards. The Blacklist and Grey List were last revised on 10 October

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]]> Ideas of Exchange: tightened anti-avoidance tests on share-for-share exchanges https://tax.weil.com/whats-new-on-the-blog/ideas-of-exchange-tightened-anti-avoidance-tests-on-share-for-share-exchanges/ Thu, 12 Feb 2026 12:15:11 +0000 Oliver Walker Akash Mehta Enda Kerin https://tax.weil.com/?p=2611 Amendments included in the Finance Bill 2025-26, which is currently proceeding through Parliament, expand the anti-avoidance rules relating to share-for-share exchanges and other corporate reorganisations. The government is seeking to tighten the availability of tax-neutral treatment of transactions in which shares are issued as consideration or as part of certain reorganisations. The changes have been introduced

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]]> Amendments included in the Finance Bill 2025-26, which is currently proceeding through Parliament, expand the anti-avoidance rules relating to share-for-share exchanges and other corporate reorganisations. The government is seeking to tighten the availability of tax-neutral treatment of transactions in which shares are issued as consideration or as part of certain reorganisations. The changes have been introduced

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]]> International Comparative Legal Guide (ICLG) – USA: Corporate Tax Laws and Regulations 2026 https://tax.weil.com/latest-thinking/international-comparative-legal-guide-iclg-usa-corporate-tax-laws-and-regulations-2026/ Thu, 18 Dec 2025 19:27:07 +0000 Devon Bodoh Joseph Pari Blake Bitter https://tax.weil.com/?p=2598 In this chapter, we provide an overview of Tax laws and regulations applicable in the U.S. View our chapter here. *This chapter first appeared in the International Comparative Legal Guide (ICLG) – Corporate Tax 2026

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]]> IRS Issues Final and Proposed Regulations Clarifying Section 892 Exemption for Foreign Government Investors https://tax.weil.com/latest-thinking/irs-issues-final-and-proposed-regulations-clarifying-section-892-exemption-for-foreign-government-investors/ Thu, 18 Dec 2025 17:28:44 +0000 Devon Bodoh Isabela Cantarelli https://tax.weil.com/?p=2595 On December 12, 2025, the Internal Revenue Service (“IRS”) released final regulations under Section 892 of the Internal Revenue Code (TD 10042), together with proposed regulations (REG-101952-24), addressing when a foreign government or their controlled entities is treated as engaged in commercial activity (and certain other matters relating to the application of Section 892). The

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]]> EMI Option Regime: Autumn Budget Changes https://tax.weil.com/insights/emi-option-regime-autumn-budget-changes/ Mon, 01 Dec 2025 13:03:25 +0000 Oliver Walker Kevin Donegan Barbora Lhotáková https://tax.weil.com/?p=2587 Among other changes announced as part of the UK Autumn Budget 2025, Rachel Reeves, the Chancellor of the Exchequer, announced that some of the limits that restrict the availability of the Enterprise Management Incentive (“EMI”) share option regime will be relaxed from 6 April 2026: In addition, from 6 April 2027, failure to notify HMRC

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]]> Among other changes announced as part of the UK Autumn Budget 2025, Rachel Reeves, the Chancellor of the Exchequer, announced that some of the limits that restrict the availability of the Enterprise Management Incentive (“EMI”) share option regime will be relaxed from 6 April 2026: In addition, from 6 April 2027, failure to notify HMRC

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]]> UK Autumn Budget 2025: Tax Update https://tax.weil.com/insights/uk-autumn-budget-2025-tax-update/ Wed, 26 Nov 2025 19:15:13 +0000 Oliver Walker Aron Joy Kevin Donegan Erica Rees Sean Wright Barbora Lhotáková Joseph Nixon https://tax.weil.com/?p=2580 On 26 November 2025, Chancellor Rachel Reeves delivered her Autumn Budget, following an intense period of speculation. Although personal tax measures took centre stage, key business tax announcements included the introduction of UK stamp duty reserve tax relief for UK-listed companies and an extension of the Enterprise Management Incentive share option scheme. Below is a

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]]> On 26 November 2025, Chancellor Rachel Reeves delivered her Autumn Budget, following an intense period of speculation. Although personal tax measures took centre stage, key business tax announcements included the introduction of UK stamp duty reserve tax relief for UK-listed companies and an extension of the Enterprise Management Incentive share option scheme. Below is a

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