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
CDFTA Addresses Stakeholder Questions on California’s SB 122 Software and SaaS Tax
California's Department of Tax and Fee Administration held its second meeting to discuss emergency regulations implementing Senate Bill 122, which will extend sales and use tax to prewritten software and SaaS starting January 1, 2027. Stakeholders raised critical questions about sourcing rules, contract transitions, multistate deployment, and administrative provisions that remain unresolved as the implementation date approaches.
United States Tax
GT
Greenberg Traurig, LLP
Article
Are You Also Confused How New York City's Pied-à-Terre Tax Applies To You?
New York City's Pied-à-Terre Tax Law has created uncertainty for homeowners following the Department of Finance's adoption of final rules and mailing of thousands of surcharge notification letters. This comprehensive analysis examines the tax's application to residential properties, clarifies common scenarios involving trusts and business entities, and provides guidance on exemption qualifications and appeal procedures before the October 6, 2026 deadline.
United States Tax
HK
Holland & Knight
Article
Coming Attractions: California Previews Rules On SaaS And Digital Products Tax
The California Department of Tax and Fee Administration (CDTFA) has released draft regulatory language it is considering proposing, offering its first comprehensive view of how it may administer Senate Bill 122, California's expansion of sales and use tax to software as a service (SaaS) and certain digital products beginning January 1, 2027. CDTFA has not yet formally proposed these regulations through the emergency rulemaking process.
United States Tax
HK
Holland & Knight
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Capital Gains Tax

Article
Existing Opportunity Zone Investors Must Evaluate Planning Opportunities Before Dec. 31, 2026
The IRS has issued Notice 2026-40 providing transition guidance for investors who deferred capital gains under the original Opportunity Zone program. While December 31, 2026 remains the mandatory recognition date for deferred gains, the guidance reveals a potential planning opportunity that may allow certain investors to continue deferring gains under the new Opportunity Zone regime through strategic pre-year-end transactions.
United States Tax
JM
Jeffer Mangels & Mitchell LLP
Article
GENIUS Act Crypto Tax Guide 2025-2026: What US Investors, Businesses, And Taxpayers Need To Know About The New Stablecoin Law, Form 1099-DA, And Digital Asset Regulation
The United States cryptocurrency regulatory landscape has undergone its most dramatic transformation in history. The signing of the GENIUS Act into law on July 18, 2025 — the first comprehensive federal crypto statute ever enacted — marks a before-and-after moment for American digital asset law.
United States Tax
RS
Rotfleisch & Samulovitch P.C.
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Withholding Tax

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Property Taxes

Article
Are You Also Confused How New York City's Pied-à-Terre Tax Applies To You?
New York City's Pied-à-Terre Tax Law has created uncertainty for homeowners following the Department of Finance's adoption of final rules and mailing of thousands of surcharge notification letters. This comprehensive analysis examines the tax's application to residential properties, clarifies common scenarios involving trusts and business entities, and provides guidance on exemption qualifications and appeal procedures before the October 6, 2026 deadline.
United States Tax
HK
Holland & Knight
Article
GT SALT Team On The Move (September–October 2026 Digest)
Greenberg Traurig's State and Local Tax team is hitting the road this fall with a packed schedule of speaking engagements at premier tax conferences across the country. From the COST Annual Meeting in San Antonio to the Hartman SALT Forum in Nashville, GT attorneys will address critical topics including legislative updates, apportionment issues, property tax developments, and multistate planning strategies that are shaping the state tax landscape.
United States Tax
GT
Greenberg Traurig, LLP
Podcast
GeTtin’ SALTy Episode 83 | New York City's Pied-a-Terre Tax: Rollout Challenges, Constitutional Questions, And A Growing National Trend (Podcast)
New York City's newly enacted pied-a-terre tax targets high-value properties not used as primary residences, aiming to generate approximately $500 million in additional revenue. The tax's troubled rollout has created significant complications for property owners, particularly those holding real estate through trusts and LLCs, while raising constitutional questions that may signal a broader national trend in luxury property taxation.
United States Tax
GT
Greenberg Traurig, LLP
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Inheritance Tax

Article
A $13 Million Reminder: Domicile Planning Is More Than Paperwork
A Connecticut Supreme Court decision demonstrates how a $13 million estate tax dispute reinforces a critical planning lesson: formal declarations of domicile carry limited weight when contradicted by an individual's actual living patterns. The case examines how spending more time in Connecticut than Florida, despite obtaining a Florida driver's license and voter registration, led to a substantial tax liability.
United States Tax
WD
Wiggin & Dana
Article
A 5% Wealth Tax? Preparing Clients For California's Billionaire Tax Act
California's proposed Billionaire Tax Act would impose a onetime 5% excise tax on individuals and trusts with assets exceeding $1 billion, creating unprecedented challenges for estate planners. The retroactive application and anti-abuse provisions raise critical questions about the treatment of grantor trusts, non-grantor trusts, and beneficiary interests that deviate significantly from established federal wealth transfer tax principles.
United States Tax
WL
Withers LLP
Article
FASB’s New Fair Value Standard May Bolster Marketability Discounts In Estate Planning
The Financial Accounting Standards Board issued Accounting Standards Update 2026-03, Fair Value Measurement (Topic 820): Investment Companies with Equity Securities Subject to Contractual Sale Restrictions, on September 9, 2026. While the update is aimed at investment company accounting, it could benefit estate planners and valuation professionals who regularly defend marketability discounts on closely held and restricted stock.
United States Tax
LL
Liskow & Lewis
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