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.

IRS Now Permitted To Share Tax Identification Data With ICE: Considerations For Employers

On April 7, 2025, the Internal Revenue Service ("IRS") and the U.S. Immigration and Customs Enforcement ("ICE") entered into a Memorandum of Understanding (the "MOU") enabling ICE to request and receive taxpayer identity information from the IRS for immigration related enforcement without needing to obtain a court order.

United States Tax

FL

Foley & Lardner

The One, Big, Beautiful Bill Act: The Future Of Tax Policy?

After much debate on Capitol Hill, President Trump signed into law the One, Big, Beautiful Bill Act (the "Bill") on July 4, 2025, delivering a sweeping legislative tax and spending package.

United States Tax

WG

Weil, Gotshal & Manges LLP

New York State Income Tax Law Updates: What Taxpayers Need To Know For 2025 And Beyond

New York State has enacted major income tax changes in the FY 2025–2026 budget. These updates affect both high-income taxpayers and middle-class households, with critical implications for residency planning, pass-through entity owners, and families with children.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

California State Income Tax Law Changes: What Taxpayers Need To Know For 2025

California remains one of the highest-tax jurisdictions in the United States, and recent changes to state income tax law—alongside federal adjustments—significantly impact individuals, families, and businesses.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Florida House Releases Property Tax Reform Proposals

United States Tax

JW

Jones Walker

Frais liés à une cession de titres par une holding : rappel des conditions de déductibilité de la TVA

United States Tax

MB

Mayer Brown

Illinois Announces Fall 2025 Tax Amnesty Program: What Taxpayers Need To Know

United States Tax

RS

Rotfleisch & Samulovitch P.C.

IRS Provides Interim Penalty Relief For Remittance Transfer Providers

United States Tax

LL

Liskow & Lewis

One Big Beautiful Bill's Tax Changes Will Enhance Cash Flow From Capital Expenditures

United States Tax

PD

Phelps Dunbar LLP

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

United States Tax

MG

MGO CPA LLP

Electronic Filing For Benefit Plans: What You Need To Know In 2025

United States Tax

MG

MGO CPA LLP

Recent Changes To Iowa Sales Tax Exemption Certificates

United States Tax

NG

Nyemaster Goode

Don't Tax My Tips! How It Works

United States Tax

D

Dykema

Texas' Acting Comptroller Holds First 2025 Annual Comptroller Briefing

United States Tax

GT

Greenberg Traurig, LLP

Silicon, Sanctions And Security: How National Security Laws Are Reshaping The Semiconductor Industry (Video)

United States Government

FL

Foley & Lardner

From Conflict To Clarity: Why The ADR Experience Matters In Successful Resolution

United States Litigation

J

JAMS

Speaking Sustainability - Legal & Regulatory Updates | August 2025

United States Commercial

AG

Akin Gump Strauss Hauer & Feld LLP

Unpacking A Busy Last Week For US ESG Disclosure And Compliance

United States Commercial

RG

Ropes & Gray LLP

Congress Returns: Funding Fights And Trade Uncertainty (Podcast)

United States International

B

Bracewell

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Related Country Guides

Tax Treaties

Asia Tax Bulletin - Autumn 2025

Before you is the Autumn edition of 2025. This edition features many tax changes resulting from governments, especially in Indonesia, Korea, the Philippines, and Vietnam, raising taxes in order to make ends meet...

MB

Mayer Brown

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

The United States Internal Revenue Service (IRS) has issued new guidance that provides reassurance regarding the application of U.S. income tax treaties to widely used cross-border investment structures...

United States Tax

C

Caldwell

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

In a general legal advice memorandum dated September 8, 2025, with a release date of September 19 (the "GLAM"), the Chief Counsel's office...

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

The Senate Finance Committee's Proposed Section 899 Would Increase Taxes On Certain Foreign Individuals And Entities Majority-Owned By Such Individuals

United States Tax

ST

Simpson Thacher & Bartlett

Is Revenge A Dish Best Served Under The Tax Code?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US Advances Retaliatory Tax Measures: What Private Capital Professionals Need To Know

United States Tax

KL

Herbert Smith Freehills Kramer LLP

PER-10/PJ/2025, New Procedures For Tax Information Exchange

AM

Alvarez & Marsal

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Inheritance Tax

Estate And Financial Planning Is Not Just For The Rich

After much uncertainty, Congress has enacted a permanent increase in the Federal Estate and Gift Tax lifetime exemption amounts for 2025 and beyond.

United States Family

CH

Clark Hill

Estate Tax 2026: What You Need To Know

The U.S. Federal Estate Tax Unified Credit (the "Credit"), which allowed individuals to leave up to $13,990,000 to their non-spouse heirs federal estate tax free...

United States Tax

GS

Gross Shuman P.C.

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

In this episode of Trust Us, Danielle Friedman, Max McCauley, and Herb Fineburg discuss the recent changes brought by the One Big Beautiful Bill Act, which raised the estate tax exemption level...

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

After The One Big Beautiful Bill: Estate Tax Updates

United States Tax

DL

Davis+Gilbert LLP

The OBBB Act | Agriculture Reimagined: Conservation, Taxes & Specialty Crops

United States Government

N

Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

United States Family

LS

Lowenstein Sandler

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Income Tax

How To Prepare Your Company For A Merger Or Acquisition

Relying on income tax-basis financials can create costly challenges when entering a merger or acquisition.

United States Commercial

MG

MGO CPA LLP

New York State Income Tax Law Updates: What Taxpayers Need To Know For 2025 And Beyond

New York State has enacted major income tax changes in the FY 2025–2026 budget. These updates affect both high-income taxpayers and middle-class households, with critical implications for residency planning, pass-through entity owners, and families with children.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

California State Income Tax Law Changes: What Taxpayers Need To Know For 2025

California remains one of the highest-tax jurisdictions in the United States, and recent changes to state income tax law—alongside federal adjustments—significantly impact individuals, families, and businesses.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

LLC vs S-Corp vs C-Corp: Choosing The Right Business Entity In 2025

United States Commercial

CL

Cantrell Law Firm

One Big Beautiful Bill's Tax Changes Will Enhance Cash Flow From Capital Expenditures

United States Tax

PD

Phelps Dunbar LLP

Don't Tax My Tips! How It Works

United States Tax

D

Dykema

Navigating Q3 2025: Essential Income Tax Accounting Insights

AM

Alvarez & Marsal

Game-Changer: Pittsburgh's 'Jock Tax' Struck Down By PA High Court

United States Tax

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Understanding 1031 Like-Kind Exchanges: Real Estate Tax Deferral Strategies

United States Real Estate

CL

Cantrell Law Firm

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Transfer Pricing

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

The IRS has confirmed that the BEAT SCM exception can apply, even when SCM is not used as the primary transfer pricing method.

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

いわゆるトランプ関税については、7月22日、相互関税のほか、自動車および自動車部品の税率をいずれも15％とする日米政府間の合意が成立し

United States Tax

JD

Jones Day

Still Fourth Down And Goal For Medtronic Transfer Pricing Case

In an article published in Insights in 2022, the following comment was made regarding two seemingly never-ending transfer pricing battles being conducted...

United States Tax

RP

Ruchelman PLLC

Tax Law Changes That Should Trigger Referrals For Your Clients

United States Tax

KR

Kaufman Rossin

How To Align Your Global Supply Chain And International Tax Strategy

United States Tax

MG

MGO CPA LLP

5 Quick Questions For Referrers: How Specialty Tax Adds Value For Your Clients

United States Tax

KR

Kaufman Rossin

Frequently Asked Questions About International Tax And Supply Chain Realignment

United States Tax

MG

MGO CPA LLP

Amendments To The German Regulation On The Attribution Of Profits To Permanent Establishments (Betriebsstättengewinnaufteilungsverordnung) Relating To Insurance Permanent Establishments

United States Tax

AM

Alvarez & Marsal

Eaton's Loss To IRS Sparks Concerns Over EU Privacy Compliance

European Union Privacy

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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