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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.

QSBS Stacking: Leveraging Gifts And Trusts For Additional Section 1202 Exclusions

Section 1202 of the Internal Revenue Code offers substantial tax benefits for qualified small business stock (QSBS) holders, allowing exclusion of gains up to $10 million or more per taxpayer. Strategic gifting of QSBS shares to family members, trusts, and other entities can multiply these exclusions, potentially sheltering tens of millions in capital gains from federal taxation while navigating complex timing, gift tax, and trust structure considerations.

United States Tax

FL

Foley & Lardner

Panama Papers 10th Anniversary: U.S. Tax Implications, IRS Results & Compliance Lessons For American Taxpayers

April 2026 marks the 10th anniversary of the Panama Papers, one of the largest data leaks in history. The leak exposed how wealthy individuals and entities used offshore shell companies, trusts, and other structures for secrecy, tax planning, and potential IRS tax evasion.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Understanding Sales Tax Versus VAT For Your Global Business

Indirect tax obligations are evolving rapidly as governments modernize their rules for the digital economy. If your organization is working across borders...

United States Tax

MG

MGO CPA LLP

GeTtin’ SALTy Episode 75 | AB 1790: California’s Push To Repeal The Water’s Edge Election - Loophole Or Sound Tax Policy? (Podcast)

California Assembly Bill 1790 proposes to repeal the state's Water's Edge election for corporate income tax purposes, a move driven by budget pressures and union advocacy that could fundamentally reshape...

United States Tax

GT

Greenberg Traurig, LLP

IRS Reporting Requirements For Foreign Exchange Bureaus: Your Complete BSA Compliance Guide For Currency Exchange Businesses

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Timeline Extended For Appealing Assessments And Denial Of Refund Claims

United States Tax

JW

Jones Walker

Report d’imposition de l’article 150-0 B ter du CGI : appréciation individualisée du seuil de 10 % applicable en matière de soulte en cas d’apports multiples

United States Tax

MB

Mayer Brown

What Are The IRS Digital Asset Reporting Rules (2026)? Form 1099-DA, Crypto Tax Compliance, & IRS Enforcement Risks On Crypto Currencies

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A Look At Puerto Rico's Act 60 And Residency

United States Tax

HK

Holland & Knight

Exploring The Tax Consequences Of Exchanging Unrestricted QSBS (Section 1202 Stock) For Restricted Stock

United States Tax

FB

FBT Gibbons

Real World Scenarios: Converting LLCs Or S Corporations For QSBS Qualification Before A Sale

United States Tax

MG

MGO CPA LLP

Treasury Course Corrects, Pulling Two Heavily Criticized Reg Packages

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Webinar – How Does EBITDA Help Establish Value Of Business In WA (Video)

United States Tax

BB

Beresford Booth

Zero, Zip, Zilch, Nada: No Basis In Partner Contributed Note

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

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Webinars

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Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

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

W

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

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Mexico's 2026 Tax Regularization Program

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How American 'Jock Tax' And State Income Tax Affect NFL Players, Other Professional Athletes: The Sam Darnold Super Bowl Example

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SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

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Italy's Rising Tax Evasion Vs The United States' Is Higher, Even With The Voluntary Disclosure Program (VDP)

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Clients Need To Tell Their Attorneys What They Tell Their Brokers

In most real estate transactions, clients spend more time talking with their brokers than they do with their attorneys. That makes sense. Brokers are often the first call, the ongoing sounding board...

United States Real Estate

MA

Minchella & Associates

Establishing A New Section 501(C)(3) Organization

This is an overview of the steps to establish a section 501(c)(3) organization that is exempt from paying income tax (including both a private foundation and an operating charitable...

United States Commercial

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Foley & Lardner

Panama Papers 10th Anniversary: U.S. Tax Implications, IRS Results & Compliance Lessons For American Taxpayers

April 2026 marks the 10th anniversary of the Panama Papers, one of the largest data leaks in history. The leak exposed how wealthy individuals and entities used offshore shell companies, trusts, and other structures for secrecy, tax planning, and potential IRS tax evasion.

United States Tax

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Rotfleisch & Samulovitch P.C.

Understanding Sales Tax Versus VAT For Your Global Business

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MGO CPA LLP

Is Your Payroll Company Correctly Calculating The "No Tax On Overtime" Rule? Penalties Will Apply For The 2026 Tax Year

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Butzel Long

IRS Reporting Requirements For Foreign Exchange Bureaus: Your Complete BSA Compliance Guide For Currency Exchange Businesses

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Court Of Appeals Rules Town Of Breckenridge’s Short-Term Rental Fee Not A Tax

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Bitcoin Black Sheep, Stablecoin Favorite Child Under Revised Crypto Bill

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Care To Predict What Happens? Kentucky’s New Prediction Markets Tax

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Grand Theft Cargo: Practical Ways Freight Brokers Can Avoid Cyber-Enabled Cargo Theft

Cyber‑enabled cargo theft is a modern form of freight theft in which criminals use digital impersonation, stolen credentials and system manipulation to fraudulently obtain cargo...

United States Criminal

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Benesch Friedlander Coplan & Aronoff LLP

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

Payrolling Benefits Becomes Mandatory From 6 April 2026 - Are You Prepared?

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Alvarez & Marsal

A View On The Spring Budget 2024 (Video)

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Alvarez & Marsal

The Vermilion Case: Key Takeaways For Asset Managers Of The Supreme Court's Decision Covering The Application Of Deeming Provisions In The Employment-related Securities Legislation

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Alvarez & Marsal

Perfect Influence?

United States Tax

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Cadwalader, Wickersham & Taft LLP

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Cadwalader, Wickersham & Taft LLP

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FTI Consulting

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United States Tax

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MGO CPA LLP

The Taxpayer Assistance And Service Act: Title II: American Citizens Abroad

Bipartisan legislation aims to reduce compliance burdens on U.S. citizens living abroad by streamlining overlapping international financial reporting requirements and simplifying tax obligations.

United States Tax

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Fox Rothschild LLP

Withholding Taxes And CLO Eligibility Criteria: An Overview Of European Withholding Tax Risks For U.S. CLOs And Potential Solutions

In light of the recent article published by 9fin regarding the adverse implications to U.S. collateralized loan obligations ("CLOs") that resulted from U.K. withholding taxes imposed with respect to a certain dividend financing loan issued by the CFC Group, ...

United States Tax

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Dechert

Anti-abuse Provisions In Double Tax Treaties: Beneficial Ownership, The EU Danish Cases And U.S. Limitation On Benefits

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A&O Shearman

Understanding Tax Obligations For Tribal Citizens

United States Tax

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MGO CPA LLP

The Relevance Of Relevance And The Economic Substance Doctrine

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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

United States Tax

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Rotfleisch & Samulovitch P.C.

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

United States Tax

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Holland & Knight

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

United States Tax

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Foley & Lardner

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Understanding Sales Tax Versus VAT For Your Global Business

Indirect tax obligations are evolving rapidly as governments modernize their rules for the digital economy. If your organization is working across borders...

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MGO CPA LLP

GeTtin' SALTy Episode 74 | Data Centers And The Sales Tax Misnomer

As state revenues normalize and public sentiment shifts, data center tax incentives face mounting scrutiny.

United States Tax

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Greenberg Traurig, LLP

2026 Government Relations Legislative Update - Week 14

The 100th day of the 2026 legislative session falls this Tuesday, April 21. However, the legislature is unlikely to meet that target adjournment date as lawmakers continue working through...

United States Tax

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BrownWinick Law

Washington State 2026 Session: Legislature Repeals And Rolls Back Certain Recently Enacted Taxes

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Ballard Spahr LLP

Michigan Treasury Does About-Face On Wholesale Marijuana Tax Issue

United States Cannabis

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Dykema

GeTtin' SALTy Episode 73 | Washington’s Historic Session: A New Income Tax, A Farewell To The Penny, And What Comes Next (Podcast)

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Greenberg Traurig, LLP

Three Wealth Transfer Strategies Every Business Owner Needs To Know

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Katten Muchin Rosenman LLP

Record-high 2026 Federal Tax Exemptions Expand Opportunities For New Yorkers To Permanently Reduce Future New York Estate Tax

United States Tax

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Indiana Expands Tax Amnesty Program: New Law Adds Additional Eligible Tax Periods For Resolving Back Taxes

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