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Tax Law and International Tax Law

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Tax Court Holds Policy Loan Discharge On Terminated Life Insurance Contracts Creates Taxable Income

In Fugler v. Commissioner, T.C. Summ. Op. 2025-10 (Nov. 17, 2025), the U.S. Tax Court addressed the tax consequences of terminating whole life insurance policies with outstanding policy loans.

United States Tax

LL

Liskow & Lewis

Illinois Tax Delinquency Amnesty Act: What You Need To Know

Falling behind on taxes can feel overwhelming, but Illinois is offering taxpayers a second chance. The Illinois Tax Delinquency Amnesty Act of 2025 creates a limited-time opportunity for individuals and businesses to pay off overdue state taxes without having to shoulder the added burden of penalties and interest.

United States Tax

Wagner Tax Law

Growing Your Business? Don't Overlook These Multi-State Tax Risks

Expanding into new states with remote hiring, sales growth, or service delivery can trigger complex tax obligations due to differing nexus and sourcing rules.

United States Tax

MG

MGO CPA LLP

Final Treasury Regulations Significantly Limit Application Of 1% Corporate Stock Buyback Tax Rules

The U.S. government has issued final regulations significantly limiting the situations where a corporation will be liable for the 1% corporate stock buyback tax applicable to public companies.

United States Tax

JD

Jones Day

FAQ: How Tax And Tariff Changes Are Impacting Manufacturing CFOs

United States Tax

MG

MGO CPA LLP

Property Tax Survey Indicates Taxpayers Lack Confidence In Tax System

United States Tax

FF

Farrell Fritz, P.C.

Cook County Announces Rare Reopening Of 2025 Property Tax Appeals

United States Tax

TC

Thompson Coburn LLP

Inflation ‐ Adjusted 2026 Transfer Limits For Gifts And Estates

United States Tax

YM

Young Moore and Henderson

Courts Revisit The Rules For Section 501(c)(4) Political Activity And Exempt Status

United States Tax

B

BakerHostetler

GeTtin' SALTy Episode 65 | From Railroad Tracks To SALT Stacks: Welcoming Nicki Howard To GT's State & Local Tax Team (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Washington's Four-Month Window: A Limited-Time Amnesty Program For International Sellers

United States Tax

GT

Greenberg Traurig, LLP

A&M Tax Policy Insights – October 2025

AM

Alvarez & Marsal

Modalités De Calcul Du Ratio Dʼactifs Pour Les Besoins De LʼArticle 123 Bis Du CGI – Le Conseil DʼÉtat Valide La Prise En Compte Des Valeurs Réelles Des Actifs

United States Tax

CG

Cohen & Gresser

The One Big Beautiful Bill Act: Key Year-End Tax Changes For Private Wealth Clients

United States Tax

KM

Katten Muchin Rosenman LLP

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Webinars

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Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

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Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

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Mondaq

Related Country Guides

Withholding Tax

Managing Tax Complexities In Global Business Transactions

Cross-border mergers and acquisitions (M&A) introduce a complex layer of international tax considerations for both US and non-US companies.

United States Commercial

GGI Global Alliance

Crypto Tax Safe Harbor: ETF Staking

Treasury and the IRS have issued a safe harbor, in the form of Revenue Procedure 2025-31, under which a crypto exchange-traded product...

United States Technology

CG

Cahill Gordon & Reindel LLP

One Big Beautiful Bill Act

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act ("OBBBA") into law. Several provision in the OBBA have tax implications for private fund sponsors and their investors.

United States Tax

MB

Mayer Brown

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

United States Tax

GT

Greenberg Traurig, LLP

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A&M Tax Policy Insights – September 2025

AM

Alvarez & Marsal

Asia Tax Bulletin - Autumn 2025

MB

Mayer Brown

F.I.R.P.T.A. Revisited -- Things To Remember When Nonresidents Invest In U.S. Real Property

United States Tax

RP

Ruchelman PLLC

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

MB

Mayer Brown

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Transfer Pricing

FAQ: How Tax And Tariff Changes Are Impacting Manufacturing CFOs

OBBBA restores 100% bonus depreciation and R&D expensing — boosting cash flow potential.

United States Tax

MG

MGO CPA LLP

U.S. Tax Shifts And Tariff Volatility: What Manufacturing CFOs Need To Know

With the return of 100% bonus depreciation, CFOs can now offset capital investments faster and improve post-tax ROI.

United States Tax

MG

MGO CPA LLP

U.S. Reporting Requirements For Cross-Border, Related-Party Transactions: What U.S. Taxpayers Must Know Now For Compliance

In Canada, taxpayers must file CRA Form T106 to disclose certain non-arm's length transactions with non-residents. The United States does not have a single consolidated disclosure form equivalent to T106.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A&M Middle East Tax & Customs Newsletter | Fall Edition

AM

Alvarez & Marsal

Why The IRS Just Made It Easier To Reduce BEAT Exposure On Intercompany Services

United States Tax

MG

MGO CPA LLP

トランプ関税への対応と移転価格への影響

United States Tax

JD

Jones Day

Still Fourth Down And Goal For Medtronic Transfer Pricing Case

United States Tax

RP

Ruchelman PLLC

Tax Law Changes That Should Trigger Referrals For Your Clients

United States Tax

KR

Kaufman Rossin

How To Align Your Global Supply Chain And International Tax Strategy

United States Tax

MG

MGO CPA LLP

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Property Taxes

Illinois Tax Delinquency Amnesty Act: What You Need To Know

Falling behind on taxes can feel overwhelming, but Illinois is offering taxpayers a second chance. The Illinois Tax Delinquency Amnesty Act of 2025 creates a limited-time opportunity for individuals and businesses to pay off overdue state taxes without having to shoulder the added burden of penalties and interest.

United States Tax

Wagner Tax Law

Property Tax Survey Indicates Taxpayers Lack Confidence In Tax System

While paying taxes will certainly never win any popularity contests, most property owners understand the simple fact that local property taxes fund the roads...

United States Tax

FF

Farrell Fritz, P.C.

Cook County Announces Rare Reopening Of 2025 Property Tax Appeals

Due to the delay in issuing the 2024 2nd installments of real estate tax bills, the Cook County Board of Review has made an unprecedented announcement that it will reopen the 2025 real estate tax appeal window.

United States Tax

TC

Thompson Coburn LLP

State Of The States

United States Family

KM

Katten Muchin Rosenman LLP

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

GT

Greenberg Traurig, LLP

Navigating The Property Tax Appeal Process: What Property Owners Need To Know

United States Tax

DM

Davis Malm & D’Agostine

Majority Of Suffolk County Towns Propose Budgets That Will Pierce New York State's 2% Tax Cap For Second Year In A Row

United States Tax

FF

Farrell Fritz, P.C.

Nassau County 2025/26 School Tax Bills Issued

United States Tax

FF

Farrell Fritz, P.C.

Florida House Releases Property Tax Reform Proposals

United States Tax

JW

Jones Walker

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Tax Treaties

Relevant International Updates

As with the Tax Cuts and Jobs Act (TCJA) in 2017, the 2025 calendar year ushered in a new set of tax legislation – the One Big Beautiful Bill Act (OBBBA)...

United States Tax

KM

Katten Muchin Rosenman LLP

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

In Chief Counsel Advice AM 2025-002 (dated Sept. 8, 2025; released Sept. 19, 2025) (Memorandum), the IRS analyzed how U.S. income tax treaties apply to the branch profits tax...

United States Tax

GT

Greenberg Traurig, LLP

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

On April 22, 2025, the Judicial Committee of the U.K. Privy Council released a pivotal decision in Methanex Trinidad v. Board of Inland Revenue ([2025] UKPC 20).

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How To Form A Foreign-Owned U.S. Limited Liability Company That Avoids Bank Rejections, 5472 Penalties, And State Registration Traps

United States Commercial

HS

Harris Sliwoski

Asia Tax Bulletin - Autumn 2025

MB

Mayer Brown

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

United States Tax

C

Caldwell

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

MB

Mayer Brown

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

AM

Alvarez & Marsal

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

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Latest Videos

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Webinar – Washington's New Digital Sales Tax (Video)

BB

Beresford Booth

C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

C

Crowley Law LLC

Maryland's Sales Tax On IT And Data Services (Video)

OK

Offit Kurman

Ten Minute Interview: Tax Cuts And Jobs Act (TCJA) (Video)

FL

Foley & Lardner

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Upcoming Events

Victor Jaramillo Moderates Panel On AI And Alternative Dispute Resolution At IBFD X C&D Planning For An AI Future In Cross-Border Tax Administration Conference

United States Tax

CD

Caplin & Drysdale

Scott Michel Moderates Ethics Panel At ABA Criminal Tax Fraud And Tax Controversy Conference

United States Tax

CD

Caplin & Drysdale

TaxTok – A Jurisdictional Tour: New Jersey/Pennsylvania

United States Tax

HK

Holland & Knight

Embassy Series: Navigating US Tax Incentives: Federal And State Opportunities For Global Businesses

United States Tax

KG

K&L Gates LLP

Peter Barnes Moderates Panel On AI And The Future Of Tax Administration At IBFD X C&D Planning For An AI Future In Cross-Border Tax Administration Conference

United States Tax

CD

Caplin & Drysdale

RNG Conference 2025

United States Tax

HK

Holland & Knight

Individual Taxation: HMO-mg! A Look At The Healthcare Tax Provisions In The OBBBA

United States Tax

GL

Groom Law Group

Planning For An AI Future In Cross-Border Tax Administration

United States Tax

CD

Caplin & Drysdale

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