Read Bloomberg Tax’s roundup of the top five Tax Management International Journal articles of 2025.

As Saudi Arabia explores digital transformation and blockchain adoption, the tokenization of real estate introduces significant tax and regulatory uncertainty.

Spain’s non-discrimination jurisprudence opens new tax refund possibilities for international taxpayers operating through group structures, though also introduces substantial documentation and verification complexity.

The impact of Nigeria’s new tax laws that become effective January 2026 on multinational enterprises that are deriving income from Nigeria is examined.

This is Bloomberg Tax’s roundup of the top five TMIJ articles on transfer pricing.

The US faces a critical choice between leading or following global digital tax transparency standards.

This is Bloomberg Tax’s roundup of the top five business Tax Management Memorandum articles of 2025.

The IRS’s heightened focus on enhancing collection efforts through AI and technological advancements, coupled with recent court ruling, signals a shift in tax collection practices.

Read Bloomberg Tax’s roundup of the top five Tax Management Memorandum articles of 2025 about high-net-worth clients and estate planning.

A California litigator’s framework for navigating exclusivity, delivery, and intent after Haggerty is presented.

Small and mid-size businesses and startups should identify and leverage transient opportunities to optimize tax positions for the current year to help set them up for greater financial success in the future.

By understanding the limitations, timing rules, and interactions with other tax provisions, taxpayers can strategically incorporate bonus depreciation into their broader tax planning framework.