KPMG’s Daida Hadzic and Rob Fagan say FIFA’s reported US federal tax deal may ease team-level tax exposure for the 2026 World Cup, but it doesn’t change the core tax, withholding, classification, and social security issues affecting players, coaches, and staff.

Notice 2026-17 brings the §987 currency regime back in a somewhat circular path to its 1991 proposed regulations roots, with an election to apply an earnings and capital methodology, Grant Thornton’s Cory Perry and Wei Fan say.

Grant Thornton practitioners discuss how enterprises should allocate the value resulting from AI enablement when people, data, and workflows are interdependent and reside globally.

Dr. Glenn DeSouza of Dentons discusses how as fiscal pressures rise and Golden Tax IV rolls out, China is intensifying tax enforcement, placing MNEs under greater scrutiny on transfer pricing, beneficial ownership status, High and New Technology Enterprise status, and R&D super deduction claims.

The OECD has handed tax authorities a robust, treaty-sanctioned framework to attack excessive debt financing, meaning corporate tax directors must ensure every intercompany financial transaction is backed by rigorous analyses, says STI Taxand’s Christos Theophilou.

International tax scrutiny is intensifying, with disputes increasingly focused on intangibles, cross-border structures, and the correct characterization of royalties, says Baker McKenzie’s Antonio Weffer.

Deloitte’s Joseph Vetting analyzes the net earnings from self-employment tax for limited partners.

Buchalter’s Zachary Wertheimer examines why third-party loans directly to employee stock ownership plans to finance repurchase liability can trigger significant ERISA risk, and presents practical considerations and important precautions for ESOP fiduciaries.

An examination of the Tax Court’s North Donald case and whether disclosures may be used to avoid civil fraud penalties by Caplin & Drysdale and Meadows Collier attorneys.

AI changes work itself: who stays employed longer, who exits earlier, which employers can spread costs and governance through pooling, and which collectively bargained industries see their contribution base strengthened or weakened, says Hall Benefits’ Samuel Krause in the second of a two-part article.

The current effects of AI on retirement plans are operational, fiduciary, and uneven across plan types, says Hall Benefits’ Samuel W. Krause in the first of a two-part article.

AI adoption raises profound ethical concerns—such as bias, transparency, privacy, and fairness—that ERISA fiduciaries must actively manage under their duties of prudence and loyalty, SBMA’s Alden Bianchi states.