2025 tax law changes are reshaping depreciation, energy incentives and cash‑flow planning

In this episode of the Tax Beat Podcast, Cherry Bekaert tax professionals explore recent developments benefiting cost segregation studies, the Section 179D Energy Efficient Commercial Buildings deduction (Section 179D), and bonus depreciation. Their discussion explains how these incentives help commercial real estate owners and capital‑intensive businesses accelerate deductions by shifting depreciation into earlier tax years — improving cash flow and supporting expansion, renovation and new construction projects.

Key Topics Discussed

• Cost segregation fundamentals and accelerated depreciation
• Permanent 100% bonus depreciation and planning considerations
• QPP for manufacturers
• Section 179D basics and eligibility
• Section 179D opportunities for designers and tax‑exempt buildings
• Retroactive planning opportunities
• Construction timing and upcoming Section 179D deadlines
• Coordinating multiple tax incentives for maximum benefit

The panel covers how the return of permanent, 100% bonus depreciation has renewed interest in cost segregation studies, and how manufacturers may benefit from the newly enhanced Qualified Production Property (QPP) rules. The conversation ends with an emphasis on the value of a coordinated, full‑service approach to identifying and stacking multiple tax incentives while managing compliance and risk.

Listen now to learn how cost segregation and Section 179D can work together to accelerate deductions, improve cash flow and help businesses adapt their tax strategies amid evolving legislation.

As cross-border activity becomes increasingly common for middle-market companies, international tax considerations are no longer limited to large multinationals. From transfer pricing and tariffs to global tax compliance and planning, businesses expanding overseas face greater complexity and heightened scrutiny from tax authorities worldwide. Understanding where value is created, how intercompany transactions should be priced, and how global tax rules interact is critical for managing risk and supporting sustainable international growth.

In this episode, Brooks Nelson, Tax Partner, and Sarah McGregor, Tax Director, are joined by Nelson Yates, Partner and International Tax Leader, to discuss key cross-border tax issues middle-market CFOs and business leaders should have on their radar. They break down transfer pricing fundamentals, explore how tariffs intersect with intercompany pricing, and share practical considerations for companies entering or expanding in foreign markets.

Listen to learn more about:

• 02:30 – Transfer pricing basics and why it matters
• 04:10 – How governments view cross-border profit allocation
• 06:27 – Intercompany services, IP, and value drivers
• 10:38 – Marketing intangibles and local market investment
• 11:55 – Practical steps CFOs can take today
• 14:45 – Transfer pricing documentation and penalty protection
• 16:35 – Tariffs and their interaction with transfer pricing
• 20:20 – Global tax planning and compliance implications
• 22:42 – International expansion costs and best practices

Related Guidance

• Article: Navigating the International Tax Landscape After 2025 Tax Reform

Stay informed on the latest tax policy changes and economic trends with Cherry Bekaert’s Tax Beat Podcast. In this episode, hosts Brooks Nelson, Tax Partner, and Sarah McGregor, Tax Director, talk with Kasey Pittman, Managing Director of Tax Policy, about the sweeping P.L. 119-21, or the “One Big Beautiful Bill Act.” They also discuss Internal Revenue Service (IRS) guidance and what businesses and individuals need to know heading into 2026.

In This Episode:

• 2025 Tax Reform Explained: $4.5 trillion in tax cuts and key provisions for taxpayers
• Government Shutdown Effects: IRS operations, filing season delays and electronic payment changes
• Economic Outlook: Interest rate trends, inflation risks and planning opportunities
• Legislation Watch: Cryptocurrency tax rules, tax extenders and bipartisan bills

Discover actionable insights to navigate uncertainty, optimize tax planning and prepare for upcoming changes in legislation and economic conditions.

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Related Through Leadership

• Newsletter: Tax Policy Review: November 2025 Updates
• Alert: 2025 Government Shutdown FAQs: What To Expect in the Second Week
• Webinar Recording: Beyond the Bill: Tax Insights for the 2025 Reform
• Article: Tracking Tax Reform: A Closer Look at the Final 2025 Budget Reconciliation Bill