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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.

Why Passive Foreign Investment Companies (PFICs) Can Have Severe Tax Consequences: A Guide For U.S. Taxpayers

Many U.S. taxpayers with global investments are unaware of the harsh U.S. tax rules that apply to Passive Foreign Investment Companies, commonly known as PFICs.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Case Comment: CFM Insurance, Inc. v. Commissioner – What American Taxpayers Should Know About How The IRS Views Microcaptive Arrangements v Tax Avoidance Schemes

CFM Insurance, Inc., a microcaptive insurance company, was established to provide insurance coverage to its parent company, Caputo's New Farm Produce, a grocery store chain in Illinois.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

End-Of-Year Tax Planning: Guidelines And Reminders For Annual Gifts

For 2025, each individual can give $19,000 per year to each person, without adverse estate or gift tax consequences and without reducing your unified gift tax credit...

United States Tax

JM

Jeffer Mangels Butler & Mitchell 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

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

United States Tax

ML

Milbank LLP

The Rules Of 1031 "Like Kind" Exchanges

United States Tax

Wa

Ward and Smith, P.A.

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

The Weekly Hill Update - November 10, 2025

United States Tax

B

BakerHostetler

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

AM

Alvarez & Marsal

Is It A Tariff Or A Tax? (Video)

United States Tax

JW

Jones Walker

Failure To Prevent Tax Fraud Facilitation: How Robust Is Your CCO Defence?

United States Tax

AM

Alvarez & Marsal

Did You Know That You Can Make A Like-kind Exchange Into An Interest In A Delaware Statutory Trust?

United States Tax

TS

Taft Stettinius & Hollister

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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

Income Tax

Why Passive Foreign Investment Companies (PFICs) Can Have Severe Tax Consequences: A Guide For U.S. Taxpayers

Many U.S. taxpayers with global investments are unaware of the harsh U.S. tax rules that apply to Passive Foreign Investment Companies, commonly known as PFICs.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Case Comment: CFM Insurance, Inc. v. Commissioner – What American Taxpayers Should Know About How The IRS Views Microcaptive Arrangements v Tax Avoidance Schemes

CFM Insurance, Inc., a microcaptive insurance company, was established to provide insurance coverage to its parent company, Caputo's New Farm Produce, a grocery store chain in Illinois.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

End-Of-Year Tax Planning: Guidelines And Reminders For Annual Gifts

For 2025, each individual can give $19,000 per year to each person, without adverse estate or gift tax consequences and without reducing your unified gift tax credit...

United States Tax

JM

Jeffer Mangels Butler & Mitchell LLP

The One Big Beautiful Bill's Overtime Tax Deduction

United States Employment

OG

Outside GC

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

United States Tax

ML

Milbank LLP

New York Legislation Would Snip 'Stay Or Pay' Clauses

United States Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

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

United States Tax

TR

Tully Rinckey

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

AM

Alvarez & Marsal

Employers Won't Be Fined For Incorrect Reporting Of 2025 Tips And Overtime, Treasury Department And IRS Say

United States Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

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Transfer Pricing

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

We are delighted to present the Fall Edition of our A&M Tax & Customs Newsletter. This edition offers timely insights and key analyses of the most significant tax and customs regulatory developments from the past quarter...

AM

Alvarez & Marsal

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

The IRS has confirmed that the BEAT SCM exception can apply, even when SCM is not used as the primary transfer pricing method.

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

いわゆるトランプ関税については、7月22日、相互関税のほか、自動車および自動車部品の税率をいずれも15％とする日米政府間の合意が成立し

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

5 Quick Questions For Referrers: How Specialty Tax Adds Value For Your Clients

United States Tax

KR

Kaufman Rossin

Frequently Asked Questions About International Tax And Supply Chain Realignment

United States Tax

MG

MGO CPA LLP

Amendments To The German Regulation On The Attribution Of Profits To Permanent Establishments (Betriebsstättengewinnaufteilungsverordnung) Relating To Insurance Permanent Establishments

United States Tax

AM

Alvarez & Marsal

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Inheritance Tax

Estate And Financial Planning Is Not Just For The Rich

After much uncertainty, Congress has enacted a permanent increase in the Federal Estate and Gift Tax lifetime exemption amounts for 2025 and beyond.

United States Family

CH

Clark Hill

Estate Tax 2026: What You Need To Know

The U.S. Federal Estate Tax Unified Credit (the "Credit"), which allowed individuals to leave up to $13,990,000 to their non-spouse heirs federal estate tax free...

United States Tax

GS

Gross Shuman P.C.

The Impact Of One Big Beautiful Bill On Estate Planning (Podcast)

In this episode of Trust Us, Danielle Friedman, Max McCauley, and Herb Fineburg discuss the recent changes brought by the One Big Beautiful Bill Act, which raised the estate tax exemption level...

United States Family

OK

Offit Kurman

Three Big Changes To Washington Estate Tax Laws As Of July 1, 2025

United States Family

BB

Beresford Booth

Increased Federal Estate And Gift Tax Exemption Made Permanent – Planning Considerations For High Net-Worth Individuals

United States Tax

SH

Stites & Harbison PLLC

Trump Law's Estate Tax Exemption Is A Boon For Wealth Planning

United States Tax

HH

Hughes Hubbard & Reed LLP

After The One Big Beautiful Bill: Estate Tax Updates

United States Tax

DL

Davis+Gilbert LLP

The OBBB Act | Agriculture Reimagined: Conservation, Taxes & Specialty Crops

United States Government

N

Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

United States Family

LS

Lowenstein Sandler

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National Insurance

Payrolling Benefits Becomes Mandatory From 6 April 2026 - Are You Prepared?

From April 2026, payrolling Benefits in Kind (PBIK) will be mandatory. Employers are encouraged to voluntarily adopt the scheme by 2025/26 to prepare. Businesses must align payroll processes, ensure benefit data is real-time, and address communication, cost, and cash flow impacts.

United States Tax

AM

Alvarez & Marsal

A View On The Spring Budget 2024 (Video)

See the latest commentary from our team of tax experts on the UK Spring Budget 2024 below...

United States Tax

AM

Alvarez & Marsal

The Vermilion Case: Key Takeaways For Asset Managers Of The Supreme Court's Decision Covering The Application Of Deeming Provisions In The Employment-related Securities Legislation

In this update, we provide key takeaways from the Supreme Court's decision in HMRC v Vermilion Holdings Ltd [2023] UKSC 37 for asset managers and outline how A&M can help.

United States Tax

AM

Alvarez & Marsal

Perfect Influence?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

BlueCrest Salaried Members Case: Who Is A Significant Influencer?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

A Tale Of Two Crowns: COVID-19 And The Return Of Crown Preference

United States Tax

FC

FTI Consulting

Intentional Accidents: California Supreme Court Announces That General Commercial Liability Policies Apply To Negligent Hiring, Training, And Supervising Claims For Failing To Prevent Intentional Torts

United States Insurance

CF

Carlton Fields

Illinois Moves One Step Closer To Enacting Captive Reform

United States Tax

MW

McDermott Will & Emery

Proposed Regulations Would Permit Employers To Reimburse An Employee's Premium Costs For A Health Insurance Policy Purchased In The Individual Market

United States Employment

FL

Foley & Lardner

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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

Small Business: Hot Tax Issues Today

United States Tax

HK

Holland & Knight

Partnerships Under Pressure: Trends And Traps In The BBA Partnership Audit Regime

United States Tax

HK

Holland & Knight

Carolyn Schenck Analyzes How States Are Closing The Crypto Tax Gap On TRM Webinar

United States Tax

CD

Caplin & Drysdale

The Power Of Qualified Small Business Stock

United States Tax

HK

Holland & Knight

Carolyn Schenck Discusses IRS Operations And Enforcement Priorities At FBA Tax Law Conference

United States Tax

CD

Caplin & Drysdale

Elizabeth Stevens Moderates Panel On Global TP Policy Developments At TP Minds West Coast

United States Tax

CD

Caplin & Drysdale

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

United States Tax

GL

Groom Law Group

2025 Tax Section Annual Meeting And CLE

United States Tax

HK

Holland & Knight

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