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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.

Doing Cross-Border Transactions? You'll Need Form T106 To Report Them To CRA – Guidance From A Canadian Tax Lawyer

Form T106 is an information return required by the Canada Revenue Agency (CRA) to report certain cross-border transactions.

RS

Rotfleisch & Samulovitch P.C.

Louisiana Department Of Revenue Issues Guidance On Separate Reporting Of Sales And Occupancy Taxes For Accommodations Intermediaries

On October 24, 2025, the Louisiana Department of Revenue ("LDR") issued a new Revenue Information Bulletin (RIB) providing detailed guidance on how state sales tax and occupancy taxes must be reported on accommodations...

United States Tax

LL

Liskow & Lewis

New Limitations On Charitable Deductions Take Effect In 2026

Among the tax provisions of the One Big Beautiful Bill Act (OBBBA), which was signed into law on July 4, 2025, are new limitations on charitable contribution deductions for individuals and corporations.

United States Tax

GT

Greenberg Traurig, LLP

Comparing The U.S. Voluntary Disclosure Program To Israel's New Tax Disclosure Plan

Tax authorities worldwide continue to refine their voluntary disclosure programs to encourage taxpayers with unreported income to come forward. Israel recently launched a new disclosure plan focusing on cryptocurrency and high-value assets.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

What Are Foreign Spin-Off Shares? How To Report Spin-Off Shares Under Section 86.1 Of Canada's Income Tax Act

RS

Rotfleisch & Samulovitch P.C.

CRA Tax Treatment Of Crypto Staking On CSA Platforms: Guidance From Canadian Crypto Tax Lawyers

RS

Rotfleisch & Samulovitch P.C.

When Can You Make Changes To A Tax Return You Already Filed? Canadian Tax Lawyer Tells You What You Need To Know Before Making Changes

RS

Rotfleisch & Samulovitch P.C.

Will Jarkesy Stop The IRS From Asserting Penalties Against Taxpayers?

United States Tax

CM

Crowell & Moring LLP

When Late Filing Penalties Apply Under Subsection 162(7) Plus Your Track Record Of Respecting CRA Filing Deadlines – Laurie V. The King (2025 TCC 130)

RS

Rotfleisch & Samulovitch P.C.

Israel's 2025 Voluntary Disclosure Procedure: Critical Updates And Clarifications For Canadian Taxpayers With Israeli Ties

RS

Rotfleisch & Samulovitch P.C.

Pennsylvania Supreme Court Sides With Athletes, Declares 'Jock Tax' Unconstitutional

United States Tax

CO

Cozen O'Connor

Investment Limited Partnerships - 2025 GST/HST And QST Information Request Obligations

D

Dentons Canada LLP

Methanex Case And International 'Treaty Shopping' In Search Of Better Tax Breaks: Lessons For Canadian Corporations

RS

Rotfleisch & Samulovitch P.C.

What Canadian Taxpayers Must Know About "Unprompted Applications" And "Prompted Applications" Of CRA's Voluntary Disclosure Program – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

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Webinars

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Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

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Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

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Mondaq

Related Country Guides

Highlighted Content

Doing Cross-Border Transactions? You'll Need Form T106 To Report Them To CRA – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

RS

Rotfleisch & Samulovitch P.C.

Now Is The Best Time To Fix Past Tax Mistakes: CRA Modernizes The Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide For Digital Nomads Moving To Canada: Understanding Tax Residence And The Sojourner Rule

RS

Rotfleisch & Samulovitch P.C.

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

RS

Rotfleisch & Samulovitch P.C.

Employment Expense Deductions Canada: Luxury Clothing & Home Office Costs

RS

Rotfleisch & Samulovitch P.C.

When Is GST/HST Payable On Vehicle Sales? Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Statute-Barred Years For GST/HST Returns: When The CRA Can Reassess And How To Protect Your Rights

RS

Rotfleisch & Samulovitch P.C.

CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Canada Updates Voluntary Disclosure Program (VDP) For GST/HST: New Rules Take Effect October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Corporate Tax

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

On August 15, 2025, the Department of Finance released over 250 pages of draft legislation and explanatory notes, signalling significant changes to Canada's tax landscape.

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Draft Tax Legislation Overview

On August 15, 2025, the Department of Finance released over 250 pages of draft legislation outlining major tax changes for individuals, corporations, and trusts.

RS

Rotfleisch & Samulovitch P.C.

Can Common Shares Trigger Part VI.1 Tax? Key Risks Hidden In Shareholder Agreements

Part VI.1 tax under the Income Tax Act is often described as a "trap for the unwary" because it can apply unexpectedly and at a steep rate.

MT

Miller Thomson LLP

Protect Estates From Double Taxation: The Loss Carryback Strategy

MT

Miller Thomson LLP

Energy Tax Credit Update: The Hunt For FEOCtober

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Proposed Spin-Off Regulations Withdrawn After Enduring A Barrage Of Bar Association Bullets

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

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

United States Commercial

CL

Cantrell Law Firm

Vous quittez le Canada? Information que les sociétés doivent connaître au sujet de l'impôt de sortie et de la prorogation

MT

Miller Thomson LLP

Navigating Q3 2025: Essential Income Tax Accounting Insights

AM

Alvarez & Marsal

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Capital Gains Tax

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

Death is an inevitable end that awaits every individual, and no one knows the time at which it may come. One meaningful gift that many Canadians choose to leave for a loved one—without the complexities of a will—is a life insurance payout.

RS

Rotfleisch & Samulovitch P.C.

CRA's 'Deemed Disposition' Explained: It's A Departure Tax For Individuals Emigrating From Canada To Live Elsewhere

Moving out of Canada is not always as simple as packing your bags and settling in a new country. For many individuals, it can lead to unexpected tax consequences—most notably, the departure tax.

RS

Rotfleisch & Samulovitch P.C.

Alternative Asset Managers In The Quest For Capital: Attracting Canadian Retail Investors Through Mutual Fund Trusts

In each of Canada and the United States, several recent developments are expected to further enhance access by retail investors to alternative assets by making it easier for alternative assets...

Canada Commercial

TL

Torys LLP

Canada's August 2025 Draft Legislation: What Crypto Investors Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

Protect Estates From Double Taxation: The Loss Carryback Strategy

MT

Miller Thomson LLP

MintzTech Connect: All Things Technology — October 2025

United States Technology

M

Mintz

Vous quittez le Canada? Information que les sociétés doivent connaître au sujet de l'impôt de sortie et de la prorogation

MT

Miller Thomson LLP

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

United States Real Estate

CL

Cantrell Law Firm

Exploring Post-Divorce Tax Implications In Texas

United States Family

DS

Diggs & Sadler

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Property Taxes

IRS Proposed Regulations Restore Key FIRPTA Relief For REIT Structures

The Internal Revenue Service and U.S. Treasury Department have proposed regulations (the Proposed Regulations) that would expand FIRPTA relief for domestically controlled REITs by repealing the corporate look-through rule introduced by final U.S. Treasury regulations issued in April 2024.

DW

Davies Ward Phillips & Vineberg

Nassau County 2025/26 School Tax Bills Issued

Nassau County property owners recently received their first-half 2025/26 school tax bills.

United States Tax

FF

Farrell Fritz, P.C.

Florida House Releases Property Tax Reform Proposals

On October 16, 2025, House Speaker Perez released a memorandum outlining seven (7) proposals to amend Florida's Constitution to reform property taxes.

United States Tax

JW

Jones Walker

GeTtin' SALTy Episode 62 | California Property Tax Update: Unpacking The Olympic & Georgia Partners Decision (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Is Massachusetts Real Estate Subject To Massachusetts Estate Tax For Non-Residents

United States Real Estate

MM

McLane Middleton, Professional Association

How U.S. Commercial Real Estate Investors Can Best Leverage' Nonrecognition Tax Transactions' To Defer Tax

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The 2025 Amendments To The Real Property And Tax Laws Impact On Local Governments' Regulation Of Short-Term Rental Units.

United States Real Estate

Whiteman Osterman & Hanna LLP

F.I.R.P.T.A. Revisited -- Things To Remember When Nonresidents Invest In U.S. Real Property

United States Tax

RP

Ruchelman PLLC

A Victory For All Charities, Not Just Housing Providers: 3 Takeaways From Stamford Kiwanis

Canada Commercial

MT

Miller Thomson LLP

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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

The GRE: What It Is, Why Use It, And How To Keep It

In the world of trusts and estates law, the acronym "GRE" is a frequent visitor, and while its descriptive meaning, Graduated Rate Estate ("GRE"), may be well known, its impact perhaps less so.

OE

O'Sullivan Estate Lawyers LLP

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)

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

An Introduction To Offshore Trusts

Bermuda Litigation

A

Appleby

Trump Law's Estate Tax Exemption Is A Boon For Wealth Planning

United States Tax

HH

Hughes Hubbard & Reed LLP

A Canadian Tax Lawyer's Updated Guide On Non-Resident Trusts In Canada

RS

Rotfleisch & Samulovitch P.C.

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Latest Videos

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Lotería Fiscal en Panamá (Video)

IG

Icaza Gonzalez-Ruiz & Aleman

Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

TL

Torys LLP

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

Upcoming Events

Carolyn Schenck Discusses IRS Operations And Enforcement Priorities At FBA Tax Law Conference

United States Tax

CD

Caplin & Drysdale

Philadelphia Tax Conference

United States Tax

HK

Holland & Knight

Planning For An AI Future In Cross-Border Tax Administration

United States Tax

CD

Caplin & Drysdale

84th Institute On Federal Taxation

United States Tax

HK

Holland & Knight

Individual Taxation: HMO-mg! A Look At The Healthcare Tax Provisions In The OBBBA

United States Tax

GL

Groom Law Group

Speaking Engagement

2025 SALI Fall Private Placement Conference

United States Tax

KM

Katten Muchin Rosenman LLP

IBA Annual Conference Toronto 2025

KM

Katten Muchin Rosenman LLP

Elizabeth Stevens Moderates Panel On Global TP Policy Developments At TP Minds West Coast

United States Tax

CD

Caplin & Drysdale

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