Small Business Series: Investing in the Next Generation — Why Supporting Young Professionals Strengthens Your Business

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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米国M&A市場は、今活況に満ちている。日本製鉄によるUSスチールの$14.9 billion買収に象徴される超大型案件（Mega Deals）が相次ぎ、市場を力強く牽引している

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Global opportunities mean global earnings, but for professional athletes, earning across borders also introduces hidden risks. From foreign withholding taxes to exchange rate volatility, international income can erode value long before it ever reaches an athlete's bank account.

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