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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.

Pied-à-Terre Tax Surcharge Creates New Planning Considerations For Luxury NYC Property Owners

The New York State Legislature recently enacted the Pied‑à‑Terre Tax (PAT) Surcharge, introducing a significant, additional annual real estate tax on certain high-value New York City residential properties...

United States Tax

FF

Farrell Fritz, P.C.

Colorado Expands Sales Tax To SaaS And Downloaded Software Beginning Jan. 1, 2027

Colorado expanded its sales and use tax base through HB 26-1223, enacted on June 4, 2026. Effective Jan. 1, 2027, the state will impose sales and use tax on most downloaded and remotely accessed computer software...

United States Tax

GT

Greenberg Traurig, LLP

Following The Yellow Brick Road Beyond 2026: IRS Notice 2026-40 (Transitional Guidance On The Opportunity Zone Program)

The IRS has released preliminary guidance on the transition from the original qualified opportunity zone program to its permanently extended version under the One Big Beautiful Bill Act of 2025. This guidance addresses critical issues around QOZ designations, inclusion events, tangible property acquisitions, and compliance tests that will impact developments in progress or planned for qualified opportunity zones.

United States Tax

HL

Hogan Lovells Cadwalader

IRS Chief Counsel Concludes Conditional Deficit Restoration Obligation Does Not Shift Partnership Liabilities

In Chief Counsel Advice (CCA) 202628009, released on July 10, 2026, the Internal Revenue Service concluded that a limited partner’s conditional obligation to restore a deficit capital account does not constitute...

United States Tax

LL

Liskow & Lewis

Wealth Management Update

United States Tax

PR

Proskauer Rose LLP

Court Of Federal Claims Issues Decision In Alta Wind: Cost Approach Used To Determine Eligible Basis For Renewable Energy Tax Credits

United States Tax

KG

K&L Gates LLP

The Party’s Over: After More Than Three Decades, California Will Begin Taxing SaaS

United States Tax

HK

Holland & Knight

Is The IRS Still Holding Your Money? Refund And Abatement Opportunities Remain For Certain Taxpayers After The July 10, 2026 Kwong Deadline

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Vital News: California To Tax SaaS Soon

United States Tax

N

Nossaman LLP

Tim’s Tax News On The Tenth – July 2026

United States Tax

LL

Lavelle Law

IRS Increases Standard Mileage Rate For Second Half Of 2026 To 76 Cents Per Mile

LM

Littler Mendelson

Permanent Establishments Series #2: Data Centers And Servers – New York Office Snippet

United States Tax

LL

Loyens & Loeff

Amici Rally Behind Liberty Global, Urging Tenth Circuit To Rein In Economic Substance Doctrine

United States Tax

CM

Crowell & Moring LLP

Court Rejects Income Approach, Adopts Modified Cost Methodology In Major Section 1603 Dispute

United States Tax

HK

Holland & Knight

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Webinars

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Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

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

Related Country Guides

Highlighted Content

Los Angeles Proposes Cannabis Tax Amnesty: What Marijuana Businesses Need To Know Now About IRS Tax Risks, Section 280E Compliance, And Cannabis Tax Planning

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Mexico's 2026 Tax Regularization Program

United States Tax

BG

Braumiller Law Group, PLLC

How American 'Jock Tax' And State Income Tax Affect NFL Players, Other Professional Athletes: The Sam Darnold Super Bowl Example

United States Tax

RS

Rotfleisch & Samulovitch P.C.

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Italy's Rising Tax Evasion Vs The United States' Is Higher, Even With The Voluntary Disclosure Program (VDP)

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Tax Authorities

Following The Yellow Brick Road Beyond 2026: IRS Notice 2026-40 (Transitional Guidance On The Opportunity Zone Program)

The IRS has released preliminary guidance on the transition from the original qualified opportunity zone program to its permanently extended version under the One Big Beautiful Bill Act of 2025. This guidance addresses critical issues around QOZ designations, inclusion events, tangible property acquisitions, and compliance tests that will impact developments in progress or planned for qualified opportunity zones.

United States Tax

HL

Hogan Lovells Cadwalader

Is The IRS Still Holding Your Money? Refund And Abatement Opportunities Remain For Certain Taxpayers After The July 10, 2026 Kwong Deadline

As further explained in our previous Insight, in Kwong v. United States, 179 Fed. Cl. 382 (2025), the court found that the COVID-19 disaster period automatically postponed certain federal tax deadlines...

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Tim’s Tax News On The Tenth – July 2026

The Internal Revenue Service has introduced a new automatic penalty relief program designed to simplify tax compliance for taxpayers with a proven track record of timely filing and payment.

United States Tax

LL

Lavelle Law

IRS Increases Standard Mileage Rate For Second Half Of 2026 To 76 Cents Per Mile

LM

Littler Mendelson

Amici Rally Behind Liberty Global, Urging Tenth Circuit To Rein In Economic Substance Doctrine

United States Tax

CM

Crowell & Moring LLP

Court Rejects Income Approach, Adopts Modified Cost Methodology In Major Section 1603 Dispute

United States Tax

HK

Holland & Knight

Tax Or Fee? Retailer Considerations For The Rising Wave Of ‘Delivery’ Charges

United States Tax

GT

Greenberg Traurig, LLP

IRS Adds Two Substances To List Of Chemical Substances Subject To Superfund Excise Tax

United States Tax

BC

Bergeson & Campbell

IRS Releases 2026 Energy Community Bonus Credit Updates For Statistical Areas And Coal Closures

United States Tax

HK

Holland & Knight

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Inheritance Tax

Wealth Management Update

This comprehensive legal update covers critical developments in estate planning, tax law, and trust administration. From new IRS interest rates and fee increases to landmark court decisions on trust validity and marital property, practitioners will find essential guidance on navigating complex estate and trust matters in an evolving regulatory landscape.

United States Tax

PR

Proskauer Rose LLP

GeTtin’ SALTy Episode 78 | California Dreamin' Of More Taxes: Budget Surprises, Taxation Of SaaS, And A Crowded Ballot (Podcast)

California's tax landscape is undergoing significant changes, from new SaaS taxes and MCO levies in the recently signed state budget to a slate of high-stakes ballot measures including a proposed billionaire wealth tax. This podcast episode examines how these legislative developments and voter initiatives could reshape the state's tax policy and what stakeholders need to know heading into the 2026 ballot season.

United States Tax

GT

Greenberg Traurig, LLP

The Hidden Tax Risks In Business Succession Plans And How To Avoid Them

Most business owners believe they have succession planning under control. There is a trust. There is an entity structure. There may even be a buy-sell agreement in place. On paper, everything looks orderly.

United States Tax

FL

Fennemore

IRS Hands “Trump Account” Donors A Gift Tax Break: A Look At Rev. Proc. 2026-25

United States Tax

FF

Farrell Fritz, P.C.

Supreme Court Rejects Trump’s Birthright Citizenship Challenge: Why Renouncing US Citizenship Remains The Optimal Tax Solution For US Expats

United States Tax

MP

Moodys Private Client Law LLP

Washington Estate Tax Changes

United States Tax

BB

Beresford Booth

Global Forces Reshaping Modern Succession And Wealth Transfer

United States Family

WL

Withers LLP

IRS Provides Gift Tax Safe Harbor For Contributions To Trump Accounts

United States Tax

LL

Liskow & Lewis

New NYC 'Pied-à-Terre' Tax On High-Value Non Primary Residences

United States Tax

WL

Withers LLP

See more

Sales Taxes: VAT, GST

Colorado Expands Sales Tax To SaaS And Downloaded Software Beginning Jan. 1, 2027

Colorado expanded its sales and use tax base through HB 26-1223, enacted on June 4, 2026. Effective Jan. 1, 2027, the state will impose sales and use tax on most downloaded and remotely accessed computer software...

United States Tax

GT

Greenberg Traurig, LLP

The Party’s Over: After More Than Three Decades, California Will Begin Taxing SaaS

California will begin taxing software as a service (SaaS) and other remotely accessed software on January 1, 2027, significantly expanding the state's sales and use tax framework for digital products.

United States Tax

HK

Holland & Knight

Vital News: California To Tax SaaS Soon

About half of U.S. states impose sales tax on software as a service (SaaS) and other digital products in some form — and this isn’t a matter of high-tax “blue” versus low-tax “red” states.

United States Tax

N

Nossaman LLP

Tax Or Fee? Retailer Considerations For The Rising Wave Of ‘Delivery’ Charges

United States Tax

GT

Greenberg Traurig, LLP

GeTtin’ SALTy Episode 78 | California Dreamin' Of More Taxes: Budget Surprises, Taxation Of SaaS, And A Crowded Ballot (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Mississippi DOR Removes Regulatory Provisions Taxing Freight Charges

United States Tax

JW

Jones Walker

Illinois Enacts FY 2027 Budget With Significant State And Local Tax Changes

United States Tax

GT

Greenberg Traurig, LLP

VAT On Securitisation Servicing Costs

United States Tax

HL

Hogan Lovells Cadwalader

Worse Than Vermin: Restaurant Buyer Gets Stuck With Seller’s Unpaid Sales Tax Tab

United States Tax

N

Nossaman LLP

See more

National Insurance

Grand Theft Cargo: Practical Ways Freight Brokers Can Avoid Cyber-Enabled Cargo Theft

Cyber‑enabled cargo theft is a modern form of freight theft in which criminals use digital impersonation, stolen credentials and system manipulation to fraudulently obtain cargo...

United States Criminal

B

Benesch Friedlander Coplan & Aronoff LLP

Autumn Budget 2025 – Pensions Aspects

The Autumn Budget contained a range of pensions-related announcements with implications for employers and trustees of all occupational pension schemes.

United States Employment

MB

Mayer Brown

Autumn Budget 2025—the Pensions Angle

The Chancellor has today announced her highly anticipated autumn Budget.

United States Employment

AO

A&O Shearman

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

United States Tax

AM

Alvarez & Marsal

A View On The Spring Budget 2024 (Video)

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

United States Tax

AM

Alvarez & Marsal

Perfect Influence?

United States Tax

HL

Hogan Lovells Cadwalader

BlueCrest Salaried Members Case: Who Is A Significant Influencer?

United States Tax

HL

Hogan Lovells Cadwalader

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

United States Tax

FC

FTI Consulting

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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

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Crowell Talks Tax: Recent Developments With The Inflation Reduction Act (Video)

CM

Crowell & Moring LLP

Upcoming Events

Tax Conferences In July

HK

Holland & Knight

Clark Armitage Discusses Periodic Adjustments On IFA Webinar

CD

Caplin & Drysdale

Elizabeth Stevens Addresses Accounting For Ex Post Risks In Ex Ante Valuation At NABE Transfer Pricing Symposium

CD

Caplin & Drysdale

Clark Armitage Participants In Mock Global Mobility Session At NABE Transfer Pricing Symposium

CD

Caplin & Drysdale

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