Actualité juridictionnelle

Décisions qui durcissent ou assouplissent les règles pour créer une société, obtenir une résidence ou une nationalité, ou restreindre les libertés individuelles : synthèses courtes, sources pré-sélectionnées.

Veille indicative, pas un conseil juridique. Les sources « watch » restent en file d’attente jusqu’à validation éditoriale · 39 en attente.

  1. US Mitigé Business / société

    Options to Reform the Tax Treatment of Exempt Hospitals

    Nearly half of all hospitals are exempt from paying US corporate income taxes. As healthcare spending rises, lawmakers have questioned whether hospitals are providing as much in community benefits as they derive from tax exemptions.

    Source · Tax Foundation

  2. Mitigé Business / société

    Expensing Concentrates the Corporate Tax Burden on Economic Profits

    As scrutiny over data center investment and AI rises, some commentators are concerned about how expensing interacts with these ongoing investments. Most of these concerns misunderstand what expensing does.

    Source · Tax Foundation

  3. US Mitigé Business / société

    Combined State and Federal Corporate Income Tax Rates in 2026

    Corporations in the United States pay federal corporate income taxes levied at a 21 percent rate. also levy taxes on corporate income, with top marginal rates ranging from 2.5 percent in North Carolina to 11.5 percent in New Jersey.

    Source · Tax Foundation

  4. Mitigé Business / société

    Colorado’s Election Day Choice on Income Taxes

    On Election Day, Coloradans will get to decide on two competing measures on income taxes: an initiated statute that would cap income taxes at the current 4.4 percent rate; and a constitutional amendment that would authorize a graduated-rate individual and corporate income tax, paired with an initiated statute setting new rates, with a top rate of 8.4 percent.

    Source · Tax Foundation