Tax Law and International Tax Law

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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.
Article
IRS Proposes Regulations Addressing Race-Based Programs In Tax-Exempt Private Schools
The IRS and Treasury Department have proposed sweeping new regulations that could strip tax-exempt status from private schools using race-based criteria in admissions, scholarships, or programs—even when designed to promote diversity or remedy historical discrimination. These proposed rules would affect an estimated 18,000 educational institutions nationwide and create significant compliance challenges for schools, their donors, and holders of tax-exempt bonds financing educational facilities.
United States Tax
GT
Greenberg Traurig, LLP
Article
IRS Proposes Sweeping Nondiscrimination Rules Impacting Tax-Exempt Private Schools
The U.S. Treasury Department and IRS have proposed sweeping regulations that would eliminate tax-exempt status for private schools engaging in any form of racial discrimination, including race-conscious admissions and scholarship programs previously permitted under safe harbor provisions. These proposed rules would affect approximately 18,000 private educational institutions and 750,000 students...
United States Tax
HK
Holland & Knight
Podcast
GeTtin’ SALTy Episode 83 | New York City's Pied-a-Terre Tax: Rollout Challenges, Constitutional Questions, And A Growing National Trend (Podcast)
New York City's newly enacted pied-a-terre tax targets high-value properties not used as primary residences, aiming to generate approximately $500 million in additional revenue. The tax's troubled rollout has created significant complications for property owners, particularly those holding real estate through trusts and LLCs, while raising constitutional questions that may signal a broader national trend in luxury property taxation.
United States Tax
GT
Greenberg Traurig, LLP
Article
FASB’s New Fair Value Standard May Bolster Marketability Discounts In Estate Planning
The Financial Accounting Standards Board issued Accounting Standards Update 2026-03, Fair Value Measurement (Topic 820): Investment Companies with Equity Securities Subject to Contractual Sale Restrictions, on September 9, 2026. While the update is aimed at investment company accounting, it could benefit estate planners and valuation professionals who regularly defend marketability discounts on closely held and restricted stock.
United States Tax
LL
Liskow & Lewis
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Article
States Begin Addressing Sales Tax Effects Of Cessation Of Penny Production
Following the U.S. Mint's decision to stop producing pennies, states across the nation are issuing new guidance on how retailers should handle cash transaction rounding. While most states require sales tax to be calculated on the original sales price before rounding occurs, the specific rounding methods and compliance requirements vary significantly by jurisdiction, creating a complex landscape for multistate retailers to navigate.
United States Tax
MG
MGO CPA LLP
Article
Hearing On Proposed Amendment To LAC 61:I.4372 — Sales & Use Tax Obligations Of Persons Constructing, Repairing Or Altering Immovable Property
The Louisiana Department of Revenue has proposed amendments to its regulation governing sales and use tax responsibilities for contractors and their customers, generating significant public interest. A public hearing has been scheduled to address the substantial volume of comments received regarding these proposed changes.
United States Tax
JW
Jones Walker
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Article
IRS Proposes Regulations Addressing Race-Based Programs In Tax-Exempt Private Schools
The IRS and Treasury Department have proposed sweeping new regulations that could strip tax-exempt status from private schools using race-based criteria in admissions, scholarships, or programs—even when designed to promote diversity or remedy historical discrimination. These proposed rules would affect an estimated 18,000 educational institutions nationwide and create significant compliance challenges for schools, their donors, and holders of tax-exempt bonds financing educational facilities.
United States Tax
GT
Greenberg Traurig, LLP
Podcast
GeTtin’ SALTy Episode 83 | New York City's Pied-a-Terre Tax: Rollout Challenges, Constitutional Questions, And A Growing National Trend (Podcast)
New York City's newly enacted pied-a-terre tax targets high-value properties not used as primary residences, aiming to generate approximately $500 million in additional revenue. The tax's troubled rollout has created significant complications for property owners, particularly those holding real estate through trusts and LLCs, while raising constitutional questions that may signal a broader national trend in luxury property taxation.
United States Tax
GT
Greenberg Traurig, LLP
Article
California Office Of Tax Appeals Rejects Unitary Business Treatment For Gain From Sale Of Company Division
The California Office of Tax Appeals examined whether a beverage distribution division operated as part of a unitary business with a taxpayer's other divisions, applying both the three unities test and the contribution and dependency test. The decision addresses critical questions about apportionability of income from asset sales and whether the tax benefit rule requires recovery of previously claimed deductions when operations are determined to be non-unitary.
United States Tax
GT
Greenberg Traurig, LLP
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