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
US Expats Face Another Tax Setback In The Courts: Is It Time To Finally Renounce US Citizenship?
Recent US court rulings have confirmed that foreign tax credits cannot offset the Net Investment Income Tax for American citizens living abroad, creating an additional layer of taxation even when income is already taxed in their country of residence. These decisions raise critical questions about the long-term viability of maintaining US citizenship for entrepreneurs and business owners who have permanently established their lives outside the United States.
United States Tax
MP
Moodys Private Client Law LLP
Article
Canada’s Productivity Mega Deduction: Big Name, Big Opportunities For Business Aviation
Canada's proposed Productivity Mega Deduction would allow businesses to immediately write off the full cost of newly acquired capital assets, including aircraft and flight simulators, rather than spreading deductions over multiple years. This permanent change to the capital cost allowance regime could significantly benefit the business aviation industry, though taxpayers must carefully consider timing, income requirements, and documentation to maximize the deduction's value.
Canada Tax
ML
McMillan LLP
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Article
Canada’s Productivity Mega Deduction: Big Name, Big Opportunities For Business Aviation
Canada's proposed Productivity Mega Deduction would allow businesses to immediately write off the full cost of newly acquired capital assets, including aircraft and flight simulators, rather than spreading deductions over multiple years. This permanent change to the capital cost allowance regime could significantly benefit the business aviation industry, though taxpayers must carefully consider timing, income requirements, and documentation to maximize the deduction's value.
Canada Tax
ML
McMillan LLP
Article
IRC Section 280E And Cannabis Tax Planning: Recent Developments And Practical Considerations
The landscape surrounding Section 280E of the Internal Revenue Code continues to evolve with President Trump's Executive Order on medical marijuana rescheduling, advancing litigation in New Mexico Top Organics v. Commissioner, and shifting regulatory signals. Cannabis taxpayers face critical decisions about taking "non-280E" positions on their tax returns while the IRS maintains its enforcement stance and the U.S. Tax Court case addressing common arguments remains pending.
United States Cannabis
FH
Foley Hoag LLP
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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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