Tax Law and International Tax Law

One message stood out during our Tax Symposium 2026 session, Tax controversy: What’s hot and what’s not: The Internal Revenue Service (IRS) is becoming more strategic...

African governments are rapidly modernising their approach to tax and customs in the resources sector. Fiscal tools, tighter compliance frameworks and procedural reforms are reshaping investment and operational conditions across the continent.

In May, the I.R.S. announced a settlement offer for partnerships involved in disputes concerning "syndicated conservation easements." The key features of the offer include a 10% penalty for gross valuation misstatement, instead of a 40% penalty, and no upfront payment required.

The Louisiana Department of Revenue has issued a revised version of Revenue Information Bulletin No. 25-023, originally published in August 2025, to provide additional procedural guidance on how general contractors...

The Louisiana Department of Revenue has finalized two sets of regulations published in the May 20, 2026 edition of the Louisiana Register that affect Louisiana’s pass-through entity tax election framework and employer...

Governor DeSantis has unveiled an ambitious property tax reform plan featuring a $250,000 homestead exemption that could eventually grow to $500,000, alongside significant changes to nonhomestead property tax caps.

Artificial intelligence has moved to the center of how the Internal Revenue Service selects tax returns for audit, detects tax fraud, and administers the U.S. tax system.

Portability of estate and gift tax enables a surviving spouse to inherit any unused portion of their deceased spouse's federal estate and gift tax exemption, potentially doubling the exemption amount. While this powerful mechanism can help married couples preserve unused tax exemptions and minimize transfer tax liability, it is frequently misunderstood, underutilized, or improperly elected. Understanding the statutory framework, mechanics...

Employers continue to receive pitches for wellness and medical indemnity programs promising significant payroll tax savings, but recent IRS guidance makes clear these arrangements...

Companies often grant equity incentives to their executives and key employees in the form of restricted equity.

Washington State has enacted a new 9.9% income tax on individual earnings exceeding $1 million annually, effective January 2028.

Employer-issued recourse promissory notes allow employees to acquire equity without immediate cash outlay, but they create personal liability regardless of stock performance. This analysis examines the strategic advantages, tax implications, and significant risks that both companies and employees face when using this compensation structure.