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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.

The Spousal Unity Rule: An Unconstitutional Trigger Of Grantor Trust Tax

Unsurprisingly, Congress has long chosen to tax a married grantor on trust income, so long as the grantor's spouse is included in the class of beneficiaries.

United States Tax

ML

Milbank LLP

Budget fédéral 2025 : Présentation de certaines mesures fiscales

Le 4 novembre 2025 (le « jour du budget »), le gouvernement du Canada a publié son budget fédéral 2025 (le « Budget 2025 »), qui propose d'instaurer certaines mesures fiscales dignes de mention, notamment:

BC

Blake, Cassels & Graydon LLP

Budget 2025: Enhanced Measures To Support The Clean Energy And Resource Sectors

On November 4, 2025 ("Budget Day 25") the Federal Government tabled Budget 2025. As part of Budget 2025, the Government introduced several tax measures, including proposed amendments to the Income Tax Act...

ML

McMillan LLP

2025 Ontario Economic Outlook And Fiscal Review – Tax Highlights

On November 6, 2025, the Ontario Finance Minister released the 2025 Ontario Economic Outlook and Fiscal Review: A Plan to Protect Ontario (2025 Economic Outlook), which included various new tax measures.

MT

McCarthy Tétrault LLP

The Rules Of 1031 "Like Kind" Exchanges

United States Tax

Wa

Ward and Smith, P.A.

Canada Revenue Agency Sets Out New Policy For GST/HST-related Voluntary Disclosure

OH

Osler, Hoskin & Harcourt LLP

Liskow Secures Significant Tax Savings In Louisiana For Kellogg Brown & Root, LLC

United States Tax

LL

Liskow & Lewis

Thank A Veteran! Then Hire One To Become Eligible For A Tax Break

United States Tax

TR

Tully Rinckey

2026 Tax Deadlines: Key Dates Your Business Needs To Know

United States Tax

MG

MGO CPA LLP

Modificaciones Fiscales Para 2026

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Vazquez Tercero & Zepeda

The Weekly Hill Update - November 10, 2025

United States Tax

B

BakerHostetler

Le Budget 2025 comprend des incitatifs fiscaux pour promouvoir l'investissement et l'innovation au Canada

MT

McCarthy Tétrault LLP

Directors, Don't Panic: How The Due Diligence Defence Can Protect You From Corporate Tax Debts

DS

Devry Smith Frank LLP

Budget 2025: "Inefficient" Underused Housing Tax Eliminated

ML

McMillan 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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Doing Cross-Border Transactions? You'll Need Form T106 To Report Them To CRA – Guidance From A Canadian Tax Lawyer

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Rotfleisch & Samulovitch P.C.

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

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Now Is The Best Time To Fix Past Tax Mistakes: CRA Modernizes The Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025

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A Canadian Tax Lawyer's Guide For Digital Nomads Moving To Canada: Understanding Tax Residence And The Sojourner Rule

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Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

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Employment Expense Deductions Canada: Luxury Clothing & Home Office Costs

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When Is GST/HST Payable On Vehicle Sales? Guidance From A Canadian Tax Lawyer

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Statute-Barred Years For GST/HST Returns: When The CRA Can Reassess And How To Protect Your Rights

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CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

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Canada Updates Voluntary Disclosure Program (VDP) For GST/HST: New Rules Take Effect October 1, 2025

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How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

Death is an inevitable end that awaits every individual, and no one knows the time at which it may come. One meaningful gift that many Canadians choose to leave for a loved one—without the complexities of a will—is a life insurance payout.

RS

Rotfleisch & Samulovitch P.C.

CRA's 'Deemed Disposition' Explained: It's A Departure Tax For Individuals Emigrating From Canada To Live Elsewhere

Moving out of Canada is not always as simple as packing your bags and settling in a new country. For many individuals, it can lead to unexpected tax consequences—most notably, the departure tax.

RS

Rotfleisch & Samulovitch P.C.

The Rules Of 1031 "Like Kind" Exchanges

It is worth noting that a 1031 exchange is a tax-deferral technique, not a tax-avoidance technique, because any gain in the sale of the relinquished properties...

United States Tax

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Ward and Smith, P.A.

La stratégie du report rétrospectif d'une perte, un mécanisme pour prévenir la double imposition des successions

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Miller Thomson LLP

Federal Budget 2025

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McCarthy Tétrault LLP

Canada's Federal Budget 2025: The Cost Of Playing It Safe

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Mintz

Budget fédéral de 2025 : Des dépenses audacieuses et des changements ciblés aux règles fiscales

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Borden Ladner Gervais LLP

Act Now To Prepare For Big Changes To Individual Charitable Contribution Deductions

United States Tax

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Shulman Rogers

Alternative Asset Managers In The Quest For Capital: Attracting Canadian Retail Investors Through Mutual Fund Trusts

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Torys LLP

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Budget fédéral 2025 : Présentation de certaines mesures fiscales

Le 4 novembre 2025 (le « jour du budget »), le gouvernement du Canada a publié son budget fédéral 2025 (le « Budget 2025 »), qui propose d'instaurer certaines mesures fiscales dignes de mention, notamment:

BC

Blake, Cassels & Graydon LLP

2025 Ontario Economic Outlook And Fiscal Review – Tax Highlights

On November 6, 2025, the Ontario Finance Minister released the 2025 Ontario Economic Outlook and Fiscal Review: A Plan to Protect Ontario (2025 Economic Outlook), which included various new tax measures.

MT

McCarthy Tétrault LLP

Liskow Secures Significant Tax Savings In Louisiana For Kellogg Brown & Root, LLC

Liskow attorneys Caroline Lafourcade and Cheryl Kornick secured a major win for Kellogg Brown & Root, LLC (KBR) at the Louisiana Board of Tax Appeals (BTA) earlier this year...

United States Tax

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Liskow & Lewis

2026 Tax Deadlines: Key Dates Your Business Needs To Know

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MGO CPA LLP

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Budget 2025: It Is Time To Stop The Fraudulent GST/HST Carousel

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The Spousal Unity Rule: An Unconstitutional Trigger Of Grantor Trust Tax

Unsurprisingly, Congress has long chosen to tax a married grantor on trust income, so long as the grantor's spouse is included in the class of beneficiaries.

United States Tax

ML

Milbank LLP

Budget fédéral 2025 : Présentation de certaines mesures fiscales

Le 4 novembre 2025 (le « jour du budget »), le gouvernement du Canada a publié son budget fédéral 2025 (le « Budget 2025 »), qui propose d'instaurer certaines mesures fiscales dignes de mention, notamment:

BC

Blake, Cassels & Graydon LLP

Budget 2025: Enhanced Measures To Support The Clean Energy And Resource Sectors

On November 4, 2025 ("Budget Day 25") the Federal Government tabled Budget 2025. As part of Budget 2025, the Government introduced several tax measures, including proposed amendments to the Income Tax Act...

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McMillan LLP

2025 Ontario Economic Outlook And Fiscal Review – Tax Highlights

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McCarthy Tétrault LLP

New York Legislation Would Snip 'Stay Or Pay' Clauses

United States Employment

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Ogletree, Deakins, Nash, Smoak & Stewart

Thank A Veteran! Then Hire One To Become Eligible For A Tax Break

United States Tax

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Tully Rinckey

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Vazquez Tercero & Zepeda

Directors, Don't Panic: How The Due Diligence Defence Can Protect You From Corporate Tax Debts

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Budget 2025: Accelerated Depreciation (The So-called "Productivity Super-Deduction") & Combatting Tax Deferral Through Tiered Corporations

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Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

On August 15, 2025, the Department of Finance released over 250 pages of draft legislation and explanatory notes, signalling significant changes to Canada's tax landscape.

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Rotfleisch & Samulovitch P.C.

2026 Tax Deadlines: Key Dates Your Business Needs To Know

Staying ahead of key tax deadlines is one of the simplest ways to keep your business financially healthy and compliant. Missing a filing date or payment deadline can lead to penalties...

United States Tax

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MGO CPA LLP

Les actions ordinaires peuvent-elles être visées par la partie VI.1 de la Loi de l'impôt sur le revenu? Attention aux risques dissimulés dans les conventions entre actionnaires

Les obligations fiscales prévues à la partie VI.1 de la Loi de l'impôt sur le revenu (la « Loi ») sont souvent décrites comme « un risque caché pour les moins vigilants », car elles peuvent...

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Miller Thomson LLP

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

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Alvarez & Marsal

2025 Federal Budget: Top Five Insights And Impacts For Business Owners And Individuals

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Bateman MacKay LLP

Budget fédéral de 2025 : Points saillants pour le secteur des organismes de bienfaisance et des OBNL

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Miller Thomson LLP

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Davies Ward Phillips & Vineberg

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Moodys Private Client Law LLP

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