United States: 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.

Rolling QSBS Gains Under Section 1045? Don't Ignore Working Capital

Our QSBS tax planning group at FBT Gibbons regularly assists taxpayers with Section 1202 planning/substantiation and Section 1045 rollovers into replacement qualified small business stock (QSBS).

United States Tax

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FBT Gibbons

Understanding Tax Obligations For Tribal Citizens

In this article, we explore how income, sales, and employment are taxed in Indian Country — helping Tribal leaders, advisors, and members make informed decisions that support sovereignty and long-term goals.

United States Tax

MG

MGO CPA LLP

Fifth Circuit Rejects IRS' 'Passive Investor' Test For Limited Partner Exception In Self-Employment Tax

What's new: The Fifth Circuit rejected the IRS' "passive investor" test for the self-employment tax exception, holding that a "limited partner"...

United States Tax

SA

Skadden Arps Slate Meagher & Flom

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

The Wall Street Journal recently featured insights from Evan Morgan, CPA and a principal at Kaufman Rossin's tax advisory services, on the introduction of Trump accounts for kids. (should be PR)...

United States Tax

KR

Kaufman Rossin

The Impact Of The G7's Pillar Two Statement On U.S.-parented Multinational Groups

United States Tax

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Loyens & Loeff

New Court Decision Can Ease Self-Employment Taxes On Partnership And LLC Owners

United States Tax

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Nossaman LLP

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

United States Tax

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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

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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

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

United States Tax

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McDermott Will & Schulte

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

United States Tax

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Akin Gump Strauss Hauer & Feld LLP

Simpson Thacher Sustainability And ESG: Regulatory Update – January 2026

Worldwide Environment

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Simpson Thacher & Bartlett

What Foundations And Other Nonprofits Need To Know About The Foreign Agents Registration Act

United States Government

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WilmerHale

Federal Circuit: Priority Document That 'Broadly Outlines' Possible Structures Fails To Provide Adequate Written Description Support For Subgenus Of Linkers In Antibody-Drug Conjugate

United States IP

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Akin Gump Strauss Hauer & Feld LLP

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

United States Litigation

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JAMS

Artificial Intelligence — A Blessing With Boundaries (Video)

United States Technology

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Michael Best

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Related Country Guides

Tax Treaties

Understanding Tax Obligations For Tribal Citizens

In this article, we explore how income, sales, and employment are taxed in Indian Country — helping Tribal leaders, advisors, and members make informed decisions that support sovereignty and long-term goals.

United States Tax

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MGO CPA LLP

The Relevance Of Relevance And The Economic Substance Doctrine

The economic substance doctrine in the U.S. has its roots in case law that aimed to deny tax benefits generated from certain abusive transactions entered into solely or primarily to obtain tax benefits.

United States Tax

RP

Ruchelman PLLC

IRS Criminal Voluntary Disclosure Program (VDP) Changes Take Effect In Early 2026: How Crypto Tax Disclosures And FATCA Reporting Obligations Affect U.S. Tax Compliance

The IRS has outlined plans to revise its Criminal Voluntary Disclosure Program (CVDP) in early 2026, with proposed rules aimed at improving consistency and predictability in handling willful tax noncompliance disclosures.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

United States Tax

HK

Holland & Knight

Recent IRS Guidance On Branch Profits Tax Treaty Benefits For Foreign Reverse Hybrid Entities

United States Tax

FL

Foley & Lardner

New Section 892 Regulations: Action Points For Private Fund Sponsors And Non-U.S. Pension Plan & Sovereign Investors

United States Strategy

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Akin Gump Strauss Hauer & Feld LLP

Cross-border Trust Strategies: Maximising Jurisdictional Advantages

United States Commercial

GGI Global Alliance

An Increasingly Less Remote Situation: New O.E.C.D. Model Treaty Commentary On Remote Workers

United States Employment

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Ruchelman PLLC

Relevant International Updates

United States Tax

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Katten Muchin Rosenman LLP

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Inheritance Tax

The One Big Beautiful Bill Act And Estate Planning: What You Need To Know

Navigating estate planning can be complex, especially in light of legislation like the One Big Beautiful Bill Act ("OBBBA" or the "Act"), signed into law on July 4, 2025.

United States Tax

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Buckley Law

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

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Mayer Brown

Autumn Budget 2025—the Pensions Angle

The Chancellor has today announced her highly anticipated autumn Budget.

United States Employment

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A&O Shearman

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

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Greenberg Traurig, LLP

Estate And Financial Planning Is Not Just For The Rich

United States Family

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Clark Hill

Estate Tax 2026: What You Need To Know

United States Tax

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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

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Stites & Harbison PLLC

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Income Tax

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

Certain employees and independent contractors may be eligible to deduct tips from their income for tax years 2025 through 2028...

United States Employment

SH

Scarinci Hollenbeck LLC

Understanding Tax Obligations For Tribal Citizens

In this article, we explore how income, sales, and employment are taxed in Indian Country — helping Tribal leaders, advisors, and members make informed decisions that support sovereignty and long-term goals.

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

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Transfer Pricing

Supplementary Law No. 225/2026: Taxpayers' Defense Code

On January 9, 2026, the final text of the Supplementary Law ("LC") No. 225/2026 was published in the Official Gazette of the Federal Government, which launches the Taxpayers´ Defense Code (the "Code").

United States Tax

MB

Mayer Brown

Recent IRS Guidance On Branch Profits Tax Treaty Benefits For Foreign Reverse Hybrid Entities

The IRS recently issued a Chief Counsel Advice Memorandum (AM 2025-002) that provides helpful guidance regarding the application of the branch profits tax in connection with reverse foreign hybrid entities and U.S. income tax treaties with foreign countries.

United States Tax

FL

Foley & Lardner

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

On January 5, 2026, the OECD Inclusive Framework (IF) on Base Erosion and Profit Shifting (BEPS) released the highly anticipated Side-by-Side (SbS) package.

AM

Alvarez & Marsal

A&M Tax Policy Insights – November 2025

AM

Alvarez & Marsal

Transfer Pricing Issues When Dealing With Trusts, Foundations, And Similar Arrangements

United States Tax

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NERA

EU Tax Directives #6 Repeal Of 3 Proposed EU Tax Directives - New York Office Snippet

United States Tax

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Loyens & Loeff

Commentary On New Canadian Transfer Pricing Legislation

United States Tax

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Ruchelman PLLC

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

United States Tax

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Rotfleisch & Samulovitch P.C.

FAQ: How Tax And Tariff Changes Are Impacting Manufacturing CFOs

United States Tax

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MGO CPA LLP

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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)

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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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