Related Insights
January 14, 2026
Health Care Law Today
Protecting the AI Advantage: Why Patents Are a Critical Growth and Risk-Management Tool for Digital Health Platforms
For CEOs, general counsels, and CTOs, the question is no longer whether patents matter. The question is whether the company has an…
January 13, 2026
Foley Viewpoints
Recent IRS Guidance on Branch Profits Tax Treaty Benefits for Foreign Reverse Hybrid Entities
The IRS recently issued a Chief Counsel Advice Memorandum (AM 2025-002) (the CCA) that provides helpful guidance regarding the application of the branch profits tax (BPT) in connection with reverse foreign hybrid (RFH) entities and U.S. income tax treaties with foreign countries.
January 13, 2026
Foley Career Perspectives
Foley Attorneys Deepen Boys & Girls Clubs of America Partnership
As the first and only law firm to partner with BGCA on a national scale, Foley supports the organization's youth leadership development strategy through programs and initiatives that open doors for the next generation to thrive.