Worldwide: Income Tax

Subscribe

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.

Gone With The Wind: Inherited IRAs And The Big Stretch

For years, beneficiaries could inherit a traditional IRA from a loved one and "stretch" it out by deferring unpaid income taxes for years or even decades with a life expectancy payout.

United States Tax

BB

Beresford Booth

Key Takeaways | West Coast Forum 2025

McDermott Will & Schulte's West Coast Forum 2025 brought together ultra-high-net-worth families, family office professionals, and advisors for two half-day programs in San Francisco and Los Angeles.

United States Immigration

SR

McDermott Will & Schulte

A&M Tax Policy Quarterly Outlook: Q4 2025

Our Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to present the first edition of the A&M Tax Policy Quarterly Outlook (Q4 2025), providing insights for the period from October to December 2025.

United States Tax

AM

Alvarez & Marsal

2025 Overtime And Tip Tax Incentives: Are You Ready For Filing Season?

Change is a constant in the business world, particularly when it comes to tax legislation. The latest major development, the One Big Beautiful Bill Act (OBBBA), introduced important...

United States Employment

KR

Kaufman Rossin

One Big Beautiful Bill: New Tip Income Tax Rules Employers & Workers Need To Know

United States Employment

SH

Scarinci Hollenbeck LLC

Understanding Tax Obligations For Tribal Citizens

United States Tax

MG

MGO CPA LLP

Trump Accounts For Kids: Insights From Wall Street Journal On Savings Options

United States Tax

KR

Kaufman Rossin

California Market-based Sourcing Rules To Impact Asset Managers

United States Wealth Mgt

SR

McDermott Will & Schulte

One Big Beautiful Bill: New Overtime Tax Rules Employers And Employees Need To Know

United States Tax

SH

Scarinci Hollenbeck LLC

Déductibilité Fiscale Des Honoraires D'avocats Afférents À Une Opération De LBO

United States Tax

MB

Mayer Brown

Avoiding IRS Accuracy Penalties For A Substantial Underpayment Of Tax

United States Tax

FB

FBT Gibbons

2026 Crypto Tax Forecast: Hot With A High Chance Of Legislation

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Please Mister Postman: New Postmark Rules May Complicate Filing Deadlines

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

A Smart Way To Plan For High State Income Taxes: The Nevada ING Trust

United States Tax

DW

Dickinson Wright PLLC

The Trump Gold Card And Proposed Trump Platinum Card: Legal, Practical, Tax, And Economic Considerations For High-Net-Worth Immigrants

United States Immigration

Gs

Green and Spiegel

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

J

JAMS

Food Venture Financing News – Weekly Issue No. 264

United States Commercial

DW

Davis Wright Tremaine

Beyond Checkmate: Lessons From Chess In The Art Of Mediation

United States Litigation

J

JAMS

Ohio's New E-Verify Workforce Integrity Act: What Construction Employers Need To Know

United States Immigration

Gs

Green and Spiegel

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

SECURE 2.0 strengthens the U.S. retirement system by expanding contribution opportunities, increasing flexibility for savers, and imposing new compliance obligations.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Section 83(b) Elections: Why Founders Who Expect Their Company To Succeed Need To Pay Attention Early

In the early stages of most life sciences and other technology companies, momentum is driven by ideas that have future commercial value rather than immediate cash returns.

United States Commercial

C

Crowley Law LLC

Treasury Issues Transition Guidance For Taxpayers With One-month Deferral Elections

The Internal Revenue Service (IRS) recently released Notice 2025-72 as a preview of forthcoming regulations addressing the repeal of the one-month deferral election...

United States Tax

SR

McDermott Will & Schulte

Fifth Circuit Overrules Tax Court, Providing Major Victory For Limited Partners On Self-Employment Tax

In a significant decision for the investment funds industry, the U.S. Court of Appeals for the Fifth Circuit has officially rejected the Internal Revenue Service (IRS)'s "passive investor" test for the limited partner self-employment tax exception...

United States Tax

AG

Akin Gump Strauss Hauer & Feld LLP

Massachusetts 2026 Policy Outlook: Elections, Affordability, And Legislative Priorities

United States Energy

M

Mintz

GeTtin' SALTy Episode 68 | State Tax Revenues In 2026: Slow Growth, Flat Taxes, And Fiscal Uncertainty With Lucy Dadayan (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Final Regulations Provide Clarity On Tax Treatment Of Wholly Owned Tribal Entities

United States Tax

HK

Holland & Knight

OBBBA In 2026: Immediate Action Required For Employers

United States Employment

JL

Jackson Lewis P.C.

How To Ensure Compliance With Spot Exchange Rate Requirements Under U.S. Federal Tax Law

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Thinking About Granting Profits Interests To Your Employees? Four Reasons You May Want To Think Again

United States Employment

FL

Foley & Lardner

The Relevance Of Relevance And The Economic Substance Doctrine

United States Tax

RP

Ruchelman PLLC

Fifth Circuit Rejects Government's "Passive Investor" Test For Limited Partner Exception

United States Tax

HK

Holland & Knight

Global Equity Plan Reporting Obligations For Calendar-Year 2026: Part One

United States Tax

SR

McDermott Will & Schulte

New Case Gives Roadmap For Avoiding Self-Employment Tax

United States Tax

GG

Greenberg Glusker Fields Claman & Machtinger

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

SECURE 2.0 strengthens the U.S. retirement system by expanding contribution opportunities, increasing flexibility for savers, and imposing new compliance obligations.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Fifth Circuit Rejects Government's "Passive Investor" Test For Limited Partner Exception

The U.S. Court of Appeals for the Fifth Circuit issued a pivotal decision in Sirius Solutions, L.L.L.P. v. Commissioner on January 16, 2026, rejecting the government's "passive investor" test and instead finding that a "limited partner" is a partner in a state-law limited partnership with limited liability.

United States Tax

HK

Holland & Knight

Global Equity Plan Reporting Obligations For Calendar-Year 2026: Part One

Global equity plans are complex, and their administration requires collaboration across multiple departments, including legal, human resources, payroll, and tax.

United States Tax

SR

McDermott Will & Schulte

New Case Gives Roadmap For Avoiding Self-Employment Tax

On January 16, 2026, the Fifth Circuit, in Sirius Solutions L.L.L.P. v. Commissioner[1] ("Sirius"), reversed the Tax Court and held (in a 2-1 decision)...

United States Tax

GG

Greenberg Glusker Fields Claman & Machtinger

DOL Opinion Letter Reinforces Inclusion Of Non-Discretionary Bonuses In Overtime Calculations: What It Means For OBBBA Overtime Reporting

United States Employment

OG

Outside GC

OECD Pillar Two Side-by-Side Safe Harbor Package: Technical Review And Implications

The Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework (Inclusive Framework)...

United States Tax

HK

Holland & Knight

Asia Tax Bulletin - Winter 2025/2026

We are pleased to present the Winter 2025/2026 edition of Mayer Brown's Asia Tax Bulletin.

MB

Mayer Brown

U.S. Cryptocurrency Tax Losses And Business-Style Trading: How Ordinary Loss And Capital Loss Are Treated Under U.S. Tax Law

U.S. cryptocurrency tax law continues to evolve unevenly, particularly where taxpayers seek to deduct significant digital asset losses as ordinary losses rather than capital losses.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How Cryptocurrency Losses Are Taxed In The United States And Canada: Capital Losses vs Business Losses, Respectively

Cryptocurrency tax losses remain one of the most complex and high-risk areas of digital asset taxation in both the United States and Canada.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

IRS Announces 2025 Penalty Relief For Employers From OBBBA Reporting Requirements

United States Employment

HB

Hall Benefits Law

Tim's Tax News On The Tenth – January 2026

United States Tax

LL

Lavelle Law

CFPB And DOJ Withdraw Joint Statement On Consideration Of Immigration Status Under ECOA

United States Tax

BS

Ballard Spahr LLP

What To Watch For As Washington State Crafts A Millionaire's Tax

United States Tax

HK

Holland & Knight

IRS Ends Direct File: What U.S. Taxpayers Need To Know For The 2026 Filing Season

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Why Foreign Companies Should Not DIY A U.S. LLC

United States Commercial

HS

Harris Sliwoski

The New Pillar Two Framework: Unboxing The Side-By-Side Package

AM

Alvarez & Marsal

OBBBA International Tax Guidance: What's New, What's Looming

United States Tax

AM

Alvarez & Marsal

Asset Sale Or Stock Or Equity Sale: How Should Sellers Plan Early?

United States Tax

SF

Stephenson Fournier

Trump's 'One Big Beautiful Bill': Major Tax Changes For 2025-2026

United States Tax

HH

Holland & Hart

401(k) And IRA Contribution Limits For 2026: Retirement Savings, Adjustments For Inflation, And SECURE 2.0 Changes American Taxpayers Must Know About

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The Side-by-side Package And The Global Minimum Tax: What You Need To Know

United States Tax

AO

A&O Shearman

Tax-Smart Strategies For Real Estate Investors In 2026

United States Tax

KR

Kaufman Rossin

A&M Tax Policy Insights – November 2025

AM

Alvarez & Marsal

IRS Issues Final And Proposed Regulations Clarifying Section 892 Exemption For Foreign Government Investors

United States Tax

WG

Weil, Gotshal & Manges LLP

See more

Latest Videos

See more

Key Considerations For Companies Navigating Global Remote Work, Part 2: Taxes And Benefits (Podcast)

JL

Jackson Lewis P.C.

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

C

Crowley Law LLC

Do You Know The Tax Changes To Come In 2025? Here's How To Prepare Right Now. (Video)

McDonald Hopkins

Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More