Andrea Fantozzi Presenting at Export U.S.A. 2018

カリフォルニア州で提案されている法案AB 1790は、長年続いている「ウォーターズ・エッジ選択（Water's-Edge Election）」を廃止する可能性があるだろうか。Could California's proposed AB 1790 eliminate the long-standing Water's-Edge Election?

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Expanding into the U.S. market? The right tax and structuring decisions can significantly impact profitability, cash flow, compliance, and long-term growth.

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2026年FIFAワールドカップは、米国の税制についてどのような側面を浮き彫りにするのでしょうか？What does the 2026 FIFA World Cup reveal about U.S. taxation?

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You may, as a young lawyer, spend a lot of time worrying about the Model Rules—competence, diligence, confidentiality, the usual greatest hits.

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Recent guidance from HMRC has confirmed a major shift in how employee benefits will be reported and taxed in the UK. Mandatory payrolling of Benefits in Kind is now set to be introduced in phases from April 2027.

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In “Intercompany Loan Conversions and Forgiveness – Tax Considerations for U.S. Subsidiaries of Foreign Parent Companies,” Prager Metis professionals Andrea Fantozzi and John Barka break down the critical tax, accounting, and compliance implications multinational companies must understand.

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