Worldwide: Capital Gains Tax

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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.

One Big Beautiful Exemption (For Federal Estate Taxes)

Federal law provides an exemption allowing taxpayers to transfer up to a certain amount of property during life and/or upon death before triggering federal gift or estate tax.

United States Tax

RM

Rich May

Understanding Grantor Trusts: A Complete Guide For Oklahoma Residents

How These Powerful Estate Planning Tools Can Transform Your Wealth Transfer Strategy...

United States Family

CL

Cantrell Law Firm

Trump Administration Passes The One Big Beautiful Bill Act

On July 4, 2025, President Trump signed H.R. 1—referred to as the One Big Beautiful Bill Act (OBBBA).

United States Tax

FL

Foley & Lardner

IRS Introduces Electronic Filing For 83(b) Elections

The Internal Revenue Service ("IRS") announced a new electronic filing platform for Form 15620 to make an election pursuant to Section 83(b) of the Tax Code.

United States Tax

LL

Liskow & Lewis

Missouri Real Estate Legislative Update: Capital Gains Tax, Brokerage Agreements, And Subsidized Residential Leasing

United States Real Estate

TC

Thompson Coburn LLP

Special Qualified Small Business Stock Issues Applicable To Pooled Investment Fund Partnerships

United States Finance

HK

Holland & Knight

Term Sheets Decoded: What Founders Should Know Before Series A Funding

United States Commercial

NG

Nyemaster Goode

Crypto For Charity: What U.S. Donors Should Know

United States Technology

CG

Cahill Gordon & Reindel LLP

Proposed Rule Modifies Timing Of "Hot Asset" Reporting

United States Tax

HK

Holland & Knight

Decoding The Tax Implications Of The One Big, Beautiful Bill Act For Companies & Investors

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Client Alert: Estate, Gift, And Income Tax Changes Under The OBBBA

United States Tax

CE

Casner & Edwards

New QSBS Changes Make A Powerful Tax Incentive Even More Appealing

United States Tax

KR

Kaufman Rossin

OBBBA-dee OBBBA-dah, Life Goes On (And A US$15 Million Exemption When It Doesn't): Changes To Estate And Income Tax Provisions In The One Big Beautiful Bill Act

United States Tax

D

Dechert

The Recent Expansion Of The QSBS Rules Creates New Opportunities For Venture Capital Funds And Their Investors

United States Commercial

WS

Winston & Strawn LLP

Are Emotional Distress Damages In FEHA Settlements Taxable?

United States Litigation

J

JAMS

Resolving Construction Conflicts Efficiently: A Guided Mediation Approach

United States Litigation

J

JAMS

Bridging Cultures, Avoiding Disputes: Why Construction Needs Partnering Dialogue More Than Ever

United States Litigation

J

JAMS

2025 Trade Policy Agenda Provides Rationale For Trump Tariff Actions

United States International

BG

Braumiller Law Group, PLLC

Summary - Tax Provisions In The One Big Beautiful Bill

United States Tax

HE

Hall Estill

Amendments To Section 1202 Tax Exclusion For Sale Of Qualified Small Business Stock Provide To Lift To Startups And Angel Investors

On 3 July 2025, the House passed the Senate's version of H.R. 1, the budget reconciliation bill known as the "One Big Beautiful Bill Act" (the Act).

United States Tax

KG

K&L Gates LLP

Complete Guide ToQualified Small Business Stock (QSBS) Tax Exemption

If you're building a startup or growing business in Oklahoma, there's a federal tax benefit that could save you millions of dollars when you eventually sell your company. The Qualified Small Business Stock (QSBS)...

United States Tax

CL

Cantrell Law Firm

Conversion Of Partnership And LLC Interests Into Qualified Small Business Stock

Given the recent amendments to Internal Revenue Code Section 1202,1 which increase the benefits of holding qualified small business stock (QSBS)...

United States Commercial

HK

Holland & Knight

What To Consider When You Are Considering Whether To Grant A Stock Option?

Stock options are a popular choice for corporate employers that desire to grant their employees incentive compensation. This makes sense. They afford such employers a means to compensate key employees...

United States Tax

MM

McLane Middleton, Professional Association

C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

United States Tax

C

Crowley Law LLC

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

Selling Your Business? Wealth Planning Tips To Prepare

United States Wealth Mgt

KR

Kaufman Rossin

Tax Benefits Of QSBS Expanded Under The "One Big Beautiful Bill Act"

United States Tax

FH

Foley Hoag LLP

CLARITY Bill & GENIUS Act Explained: Crypto Classification And Tax Impact

United States Tax

WS

Winston & Strawn LLP

Section 1202 Gross Assets And Basis Issues For Qualified Small Business Stock

United States Tax

HK

Holland & Knight

Significant Expansion Of QSBS Tax Benefits Under The One Big Beautiful Bill

United States Tax

MP

Manatt, Phelps & Phillips LLP

One Big Beautiful Bill Act: Key Tax Provisions

United States Tax

MP

Manatt, Phelps & Phillips LLP

Missouri Tax Legislation Update: Elimination Of Income Tax On Individuals' Capital Gains And Sales Tax On Diapers, Feminine Hygiene Products, And Incontinence Products

United States Tax

CS

Capes Sokol

President Trump Signs One Big Beautiful Bill Act Into Law

United States Tax

PR

Proskauer Rose LLP

Significant Expansion Of QSBS Tax Benefits Under The One Big Beautiful Bill

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4th by President Trump, contains many sweeping changes to the federal tax code, including a significant expansion of the Qualified Small Business...

United States Tax

MP

Manatt, Phelps & Phillips LLP

One Big Beautiful Bill Act: Key Tax Provisions

The One Big Beautiful Bill Act (the "OBBBA") was signed into law by the President on July 4, 2025. This newsletter provides a high-level summary...

United States Tax

MP

Manatt, Phelps & Phillips LLP

Missouri Tax Legislation Update: Elimination Of Income Tax On Individuals' Capital Gains And Sales Tax On Diapers, Feminine Hygiene Products, And Incontinence Products

New law passed by the Missouri legislature in late May, which Governor Mike Kehoe signed into law on July 10, 2025: (a) eliminates Missouri income tax on individuals' capital gains...

United States Tax

CS

Capes Sokol

President Trump Signs One Big Beautiful Bill Act Into Law

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the "Act") into law. The Act is similar to the Senate Finance Committee's draft legislative text...

United States Tax

PR

Proskauer Rose LLP

Will Qualified Opportunity Zone Changes Have Investors Hitting Pause?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

2025 Tax Act: Key Changes For Businesses And Individuals

On July 4, 2025, President Donald Trump signed into law legislation (H.R. 1), known as the "One Big Beautiful Bill Act" (the Act). The signing concluded the bill's legislative journey through Congress, where it underwent extensive debate and negotiation, along with numerous revisions, both in the House of Representatives and subsequently in the Senate.

United States Tax

GT

Greenberg Traurig, LLP

Did You Know That You Can Defer Gain On The Sale Of Your Qualified Opportunity Fund Investment By Reinvesting In Another QOF?

Taxpayers can defer the tax on the gains that are reinvested in the QOF until the earlier of December 31, 2026 or when they sell the QOF investment.

United States Tax

TS

Taft Stettinius & Hollister

Changes To Section 1202 Expand Investment Opportunities For Small Businesses And Startups

Changes to Section 1202 of the Internal Revenue Code have increased the tax benefits available to investors in small businesses and startups. The changes are part of the One Big Beautiful Bill Act...

United States Tax

ML

Much Law

The Good, The Bad, And The Beautiful: Tax Highlights From The "Big Bill"

On July 4, 2025, President Trump signed the "One Big Beautiful Bill Act" (the "OBBB") into law. The OBBB introduced several amendments to the Internal Revenue Code...

United States Tax

CC

Cox, Castle & Nicholson

The One Big Beautiful Bill Becomes Law: Key Real Estate Tax Changes

United States Tax

JD

Jones Day

Tax Reform 2025: The One Big Beautiful Bill Act Signed Into Law

United States Tax

D

Dechert

Washington State Budget Triggers Higher Business, Capital Gains And Estate Taxes In 2025

United States Tax

HK

Holland & Knight

5 Estate And Trust Planning Strategies For Your High-Net-Worth Family

United States Family

MG

MGO CPA LLP

One Big Beautiful Bill Act

United States Tax

W

WilmerHale

Your Guide To The Tax Implications Of The One Big Beautiful Bill

United States Tax

GR

Gould & Ratner

One Big Beautiful Bill Act Increases Tax Benefits For Qualified Small Business Stock

United States Tax

HK

Holland & Knight

QSBS Benefits Expanded Under One Big Beautiful Bill Act

United States Tax

M

Mintz

One Big Beautiful Bill Act – Tax Considerations For Investment Funds

United States Tax

FL

Foley & Lardner

One Big Beautiful Bill Act Introduces Significant Domestic And International Tax Changes

United States Tax

MB

Mayer Brown

Expansion Of Qualified Small Business Stock Tax Benefits

United States Tax

HH

Hughes Hubbard & Reed LLP

The Sun Will Not Set: The One Big Beautiful Bill

United States Tax

FF

Farrell Fritz, P.C.

OBBB Act Brings Significant Changes To Section 1202 QSBS Gain Exclusion

United States Tax

GR

Gould & Ratner

How Wealth Advisors Support Your Financial Picture After The Sale Of Your Business

United States Wealth Mgt

KR

Kaufman Rossin

The "Big Beautiful Bill" Is Law: What It Means For Your Tax, Estate, And Business Planning

United States Tax

PB

Porzio, Bromberg & Newman

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Latest Videos

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C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

C

Crowley Law LLC

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Proposed Regulations Addressing Three-Year Carried Interest Rules: What You Need To Know To Preserve Long-Term Capital Gain Treatment

AO

A&O Shearman

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