Events
Vinson & Elkins is a sponsor of the UT Law CLE 2025 Oil, Gas, and Energy Taxation Symposium, taking place Wednesday, November 19 in Houston, Texas.
November 19, 2025
November 19, 2025 • 1-minute read
INTERNATIONAL TAX DEVELOPMENTS
Up-to-Date Information on New International Tax Guidance
The International Tax Developments series provides up-to-date information on new international tax guidance. We hope you will find our page to be a useful resource – a centralized repository of new Treasury regulations, IRS rulings, interesting judicial decisions, and other guidance. V&E’s international tax lawyers will be posting commentary as well, so please visit regularly to get our take on key aspects of the new guidance and how it may affect your business.
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Client Alerts
Impact of Trump’s Tariffs on North American Energy Market
As the Trump administration continues to roll out its sweeping tariff policy, the North American energy industry is working to address the effects of the President’s tariff strategy. The Trump administration intends to “unleash American energy,”1 in part by imposing tariffs designed to remedy what the administration views as unfair trade practices and increase U.S. domestic energy production. The currently imposed and threatened tariffs will inevitably impact the energy industry and its consumers. The particularly relevant tariffs can be defined in two broad categories: (1) sectoral tariffs, in this case, imposed under Section 232 of the Trade Expansion Act of 1962, and (2) the country-specific and “reciprocal tariffs” that the Trump administration has imposed under the International Emergency Economic Powers Act.
July 30, 2025 • Published by RiEnergia, July 2025
July 30, 2025 • 4-minute read
Client Alerts
One Big Beautiful Bill Act: Key Tax Impacts for Businesses
On July 4, 2025, President Donald J. Trump signed the One Big Beautiful Bill Act (the “OBBBA”) into law. Congress passed the OBBBA through budget reconciliation, a special legislative process that allows Congress to advance certain tax, spending, and debt limit legislation with a simple majority vote in the Senate so long as the legislation does not increase the federal budget deficit outside a 10-year budget window.
July 8, 2025 • V&E Tax Update
July 8, 2025 • 10-minute read
Client Alerts
Update: OBBBA Tax Provisions Impacting REITs and Foreign Investors
On July 1, 2025, a little over two weeks after the Senate Finance Committee released its draft tax title (the “Initial Senate Draft”), the U.S. Senate secured sufficient votes to advance its version of the “One Big Beautiful Bill Act” (the “OBBBA”) — a comprehensive budget reconciliation bill — back to the House of Representatives, which voted in favor of the bill on July 3, 2025.
July 7, 2025 • V&E REIT Update
July 7, 2025 • 3-minute read
Client Alerts
Senate Draft Tax Provisions Impacting REITs and Foreign Investors
On June 16, 2025, the Senate Finance Committee released its draft tax title for inclusion in the Senate’s version of the budget reconciliation bill, known as the “One Big Beautiful Bill Act” (the “OBBBA”).
June 18, 2025 • V&E REIT Update
June 18, 2025 • 4-minute read
Client Alerts
CAMT Claus Is Staying In Town?
Lawmakers have been making their lists and checking them twice, and soon we will find out who’s been naughty or nice.
December 18, 2024 • V&E Tax Update
December 18, 2024 • 3-minute read
Client Alerts
On September 12, 2024, the Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) issued long-awaited proposed regulations (89 FR 75062) (the “Proposed Regulations”) on the application of the corporate alternative minimum tax (the “CAMT”), which was enacted two years ago as part of the Inflation Reduction Act (“IRA”).
November 14, 2024 • V&E Tax Update
November 14, 2024 • 3-minute read
