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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.

EMI Option Regime: Autumn Budget Changes

Among other changes announced as part of the UK Autumn Budget 2025, Rachel Reeves, the Chancellor of the Exchequer, announced that some of the limits that restrict the availability of the Enterprise Management Incentive...

United States Tax

WG

Weil, Gotshal & Manges LLP

California Supreme Court Clarifies Taxation Of Certain Intangible Assets In Hospitality Sector

On August 28, 2025, the California Supreme Court issued a pivotal decision in Olympic & Georgia Partners, LLC v. County of Los Angeles, 574 P.3d 642 (2025)...

United States Tax

MP

Manatt, Phelps & Phillips LLP

New UK Common Reporting Standard Rules: Registration Imminent

New UK Common Reporting Standard (CRS) rules will introduce mandatory HM Revenue & Customs (HMRC) registration requirements for UK investment managers and other financial institutions next month.

United States Tax

KM

Katten Muchin Rosenman LLP

Are Changes Coming To Tax Treatment Of College And University Athletics?

On November 17, Senator Maria Cantwell of Washington sent a Letter to the Chief of Staff of the Joint Committee on Taxation (JCT) requesting assistance to develop legislative proposals to address...

United States Tax

DW

Davis Wright Tremaine

IRS Math And Taxpayer Help Act Aims To Modernize IRS Error Notices

United States Tax

GT

Greenberg Traurig, LLP

What Landmark Israeli Transfer Pricing Case, Hexadite Ltd. v. Israel Tax Authority, Means For U.S. Multinationals

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Determination Of Foreign Entity Classification In The United States

United States Tax

GGI Global Alliance

Tax Court Holds Policy Loan Discharge On Terminated Life Insurance Contracts Creates Taxable Income

United States Tax

LL

Liskow & Lewis

Illinois Tax Delinquency Amnesty Act: What You Need To Know

United States Tax

Wagner Tax Law

Growing Your Business? Don't Overlook These Multi-State Tax Risks

United States Tax

MG

MGO CPA LLP

Final Treasury Regulations Significantly Limit Application Of 1% Corporate Stock Buyback Tax Rules

United States Tax

JD

Jones Day

FAQ: How Tax And Tariff Changes Are Impacting Manufacturing CFOs

United States Tax

MG

MGO CPA LLP

Property Tax Survey Indicates Taxpayers Lack Confidence In Tax System

United States Tax

FF

Farrell Fritz, P.C.

Cook County Announces Rare Reopening Of 2025 Property Tax Appeals

United States Tax

TC

Thompson Coburn LLP

Top 5 Takeaways From "Advanced Mediation Strategies For Handling The Toughest Situations"

United States Litigation

J

JAMS

AI Innovation Is Accelerating, But Oversight Is Fragmented: Why ADR Must Fill The Governance Gap

United States Litigation

J

JAMS

Importing Steel Into Mexico A Pillar Of Compliance For Suppliers Trading With Mexico

United States International

BG

Braumiller Law Group, PLLC

The Empty Chair At Johannesburg: What It Says About US Power

United States International

SJ

Steptoe LLP

Hot Topics In International Trade A Tariff Christmas Message For US Kids (Video)

United States International

BG

Braumiller Law Group, PLLC

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Related Country Guides

Tax Treaties

Relevant International Updates

As with the Tax Cuts and Jobs Act (TCJA) in 2017, the 2025 calendar year ushered in a new set of tax legislation – the One Big Beautiful Bill Act (OBBBA)...

United States Tax

KM

Katten Muchin Rosenman LLP

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

In Chief Counsel Advice AM 2025-002 (dated Sept. 8, 2025; released Sept. 19, 2025) (Memorandum), the IRS analyzed how U.S. income tax treaties apply to the branch profits tax...

United States Tax

GT

Greenberg Traurig, LLP

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

On April 22, 2025, the Judicial Committee of the U.K. Privy Council released a pivotal decision in Methanex Trinidad v. Board of Inland Revenue ([2025] UKPC 20).

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How To Form A Foreign-Owned U.S. Limited Liability Company That Avoids Bank Rejections, 5472 Penalties, And State Registration Traps

United States Commercial

HS

Harris Sliwoski

Asia Tax Bulletin - Autumn 2025

MB

Mayer Brown

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

United States Tax

C

Caldwell

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

MB

Mayer Brown

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

AM

Alvarez & Marsal

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

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Inheritance Tax

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

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

All 17 proposed amendments to the Texas Constitution that were on the Nov. 4, 2025, ballot—which are the result of legislation the Texas Legislature passed earlier this year—have passed.

United States Tax

GT

Greenberg Traurig, LLP

Estate And Financial Planning Is Not Just For The Rich

United States Family

CH

Clark Hill

Estate Tax 2026: What You Need To Know

United States Tax

GS

Gross Shuman P.C.

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

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

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Income Tax

Charitable Giving Under The OBBBA: Why 2025 Is A Critical Planning Year

The One Big Beautiful Bill Act ("OBBBA") brings major changes to federal charitable deduction rules beginning January 1, 2026.

United States Commercial

DW

Davis Wright Tremaine

Are Changes Coming To Tax Treatment Of College And University Athletics?

On November 17, Senator Maria Cantwell of Washington sent a Letter to the Chief of Staff of the Joint Committee on Taxation (JCT) requesting assistance to develop legislative proposals to address...

United States Tax

DW

Davis Wright Tremaine

What Landmark Israeli Transfer Pricing Case, Hexadite Ltd. v. Israel Tax Authority, Means For U.S. Multinationals

The Israeli District Court decision in Hexadite Ltd. v. Israel Tax Authority provides important lessons on transfer pricing, valuation of intangibles, and post-acquisition business-model changes.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Determination Of Foreign Entity Classification In The United States

United States Tax

GGI Global Alliance

One Big Beautiful Bill Act, Part 1: Deductions For Tipped Wages, Overtime Breaks, And The New Fringe Benefits Playbook (Podcast)

United States Employment

MB

Mayer Brown

ICHRA Legislation Reboot May Attract Bipartisan Support Amidst Government Shutdown

United States Insurance

HB

Hall Benefits Law

Tax Court Holds Policy Loan Discharge On Terminated Life Insurance Contracts Creates Taxable Income

United States Tax

LL

Liskow & Lewis

Growing Your Business? Don't Overlook These Multi-State Tax Risks

United States Tax

MG

MGO CPA LLP

Autumn Budget 2025—the Pensions Angle

United States Employment

AO

A&O Shearman

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Transfer Pricing

What Landmark Israeli Transfer Pricing Case, Hexadite Ltd. v. Israel Tax Authority, Means For U.S. Multinationals

The Israeli District Court decision in Hexadite Ltd. v. Israel Tax Authority provides important lessons on transfer pricing, valuation of intangibles, and post-acquisition business-model changes.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

FAQ: How Tax And Tariff Changes Are Impacting Manufacturing CFOs

OBBBA restores 100% bonus depreciation and R&D expensing — boosting cash flow potential.

United States Tax

MG

MGO CPA LLP

U.S. Tax Shifts And Tariff Volatility: What Manufacturing CFOs Need To Know

With the return of 100% bonus depreciation, CFOs can now offset capital investments faster and improve post-tax ROI.

United States Tax

MG

MGO CPA LLP

U.S. Reporting Requirements For Cross-Border, Related-Party Transactions: What U.S. Taxpayers Must Know Now For Compliance

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

AM

Alvarez & Marsal

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

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

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

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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

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