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.
Article
Taxpayers Are Receiving IRS Notices Demanding Bank Account Information: Be Alert For Scams
The IRS has begun issuing Notice CP53E to taxpayers whose direct deposit information is missing or invalid, but some notices may have been sent in error. Fraudsters are exploiting this confusion by distributing convincing fake versions of the notice designed to steal personal and financial information. Tax professionals and taxpayers must carefully verify all IRS communications before providing sensitive banking details.
United States Tax
MG
MGO CPA LLP
Article
Certainty By Design: A Practical Guide To Prefiling Agreements, Closing Agreements, Private Letter Rulings, And Tax Opinions
Tax executives face material transactions that cannot wait for litigation to resolve interpretive uncertainty. This practical guide explores four critical IRS mechanisms—prefiling agreements, closing agreements, private letter rulings, and tax opinions—that provide varying levels of certainty for managing tax exposure before issues reach examination. Through conversations between controversy and transactional practitioners, discover when and how to deploy these tools along the continuum from inf
United States Tax
DS
Dinsmore & Shohl
Article
Illinois Passes Nation’s First Digital Asset Tax. Here’s The Catch
Illinois has enacted the nation's first digital asset transaction tax, effective January 2027, imposing a 0.2% levy on cryptocurrency exchanges, transfers, and storage. Brokers must register before conducting any Illinois transactions, with the state presuming all receipts are taxable unless proven otherwise. The groundbreaking legislation faces potential constitutional challenges while creating new compliance obligations for digital asset platforms nationwide.
United States Tax
JD
Jones Day
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TD
Tax Disputes

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Sales Taxes: VAT, GST

Article
Illinois Enacts FY 2027 Budget With Significant State And Local Tax Changes
Illinois has enacted a sweeping fiscal year 2027 budget that fundamentally reshapes state taxation for the digital economy, introducing new levies on targeted advertising, social media platforms, and digital asset transactions. The legislation also imposes volume-based taxes on fantasy contests and prediction markets while limiting corporate net operating loss deductions and expanding marketplace facilitator obligations to hotel booking platforms.
United States Tax
GT
Greenberg Traurig, LLP
Article
VAT On Securitisation Servicing Costs
The Court of Justice of the European Union has ruled that loan servicing by an original lender after transferring loans to a purchaser does not qualify for VAT exemption, potentially creating significant tax costs for securitisation structures. This decision fundamentally challenges how credit management services are treated when the legal relationship between lender and borrower is severed, raising critical questions about VAT recovery in special purpose vehicle arrangements.
United States Tax
CW
Cadwalader, Wickersham & Taft LLP
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Withholding Tax

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Tax Treaties

Article
Certainty By Design: A Practical Guide To Prefiling Agreements, Closing Agreements, Private Letter Rulings, And Tax Opinions
Tax executives face material transactions that cannot wait for litigation to resolve interpretive uncertainty. This practical guide explores four critical IRS mechanisms—prefiling agreements, closing agreements, private letter rulings, and tax opinions—that provide varying levels of certainty for managing tax exposure before issues reach examination. Through conversations between controversy and transactional practitioners, discover when and how to deploy these tools along the continuum from inf
United States Tax
DS
Dinsmore & Shohl
Article
Letter From The Editors: The Next Chapter Of BrassTax
As Cadwalader approaches its merger with Hogan Lovells on July 1, the firm reflects on eight years of BrassTax publication, which has provided clear insights on major tax developments from the 2017 Tax Cuts and Jobs Act to cryptocurrency taxation and energy tax credits. The publication will integrate into the combined firm's platform over the summer, promising expanded coverage with a broader group of contributors in the fall.
United States Tax
CW
Cadwalader, Wickersham & Taft LLP
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Property Taxes

Article
Supreme Court Holds That Delinquent Taxpayers Are Not Entitled To Recover Their Property’s Fair Market Value
The Supreme Court unanimously ruled on whether a Michigan county violated constitutional protections when it sold a foreclosed property at public auction for significantly less than its assessed value to satisfy a tax debt. The case examines the meaning of "just compensation" under the Fifth Amendment's Takings Clause and whether keeping proceeds beyond taxes owed constitutes an excessive fine under the Eighth Amendment.
United States Government
MB
Mayer Brown
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