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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.

Using The IRS' PFA Program To Manage Section 41 Credit Risk

As companies finalize their 2025 federal income tax returns, taxpayers claiming research credits under Internal Revenue Code § 41...

United States Tax

DS

Dinsmore & Shohl

Tax Planning Opportunities For Data Center Land Assembly — Net Investment Income Tax Exemption For Active Participants In Land Assemblage Activities

The explosive growth of artificial intelligence (AI), cloud computing and digital infrastructure has created unprecedented demand for data center development.

United States Tax

KM

Katten Muchin Rosenman LLP

IRS Publishes Guidance For The Purposes Of Determining Material Assistance From A Prohibited Foreign Entity

The Notice purportedly previews proposed regulations. Prior notices under the Inflation Reduction Act, including those related to the domestic content and energy community adders...

United States Tax

AO

A&O Shearman

The Cash Cost Of Eliminating The Penny

The penny is gone, but the cent is not. Credit cards, debit cards, and digital wallets still settle to one-hundredth of a dollar. But many national retailers, grocery chains, and quick-service operators still process...

United States Tax

GP

Goodwin Procter LLP

GeTtin' SALTy Episode 71 | 2026 Legislative Roundup: State Budgets, Data Center Tax Trends & Digital Tax Developments (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Proposed Legislation Aims To Outlaw The First Sale Rule

United States Tax

LS

Lowenstein Sandler

Anwalt In Vietnam Dr Oliver Massmann – Vietnam 2026: Ein Klarer, Konstruktiver Fahrplan Zur Wiederherstellung Der Eu-steuerkonformität Bis Oktober

United States Tax

DM

Duane Morris LLP

New Prize Tax Rules Raise The 1099 Threshold For Sweepstakes And Contests

United States Tax

GA

Global Advertising Lawyers Alliance (GALA)

IRS Issues Guidance On Material Assistance From A Prohibited Foreign Entity For Clean Energy Tax Credits

United States Tax

KG

K&L Gates LLP

Treasury Department And IRS Provide Additional Corporate Alternative Minimum Tax Relief

United States Tax

HK

Holland & Knight

Recent Regulations On The US Taxation Of Foreign Governments

United States Tax

KL

Herbert Smith Freehills Kramer LLP

Stock Options For Biotech Startups: What They Motivate And What They Don't

United States Tax

C

Crowley Law LLC

Tax Court Rejects § 743(b) Basis Adjustment In Excess Of $700 Million

United States Tax

LL

Liskow & Lewis

R&D Tax Credits - George v. Commissioner Case Analysis

United States Tax

TS

Taft Stettinius & Hollister

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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

Related Country Guides

Inheritance Tax

New Report Highlights Increase In Lifetime Real Estate Transfers In The U.S.

Leaving real estate to heirs through a will or a revocable trust has long been standard practice in estate planning. Many clients expect to pass along the home they have lived in for years...

United States Real Estate

FF

Farrell Fritz, P.C.

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

BL

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

MB

Mayer Brown

Autumn Budget 2025—the Pensions Angle

United States Employment

AO

A&O Shearman

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

GT

Greenberg Traurig, LLP

Estate And Financial Planning Is Not Just For The Rich

United States Family

CH

Clark Hill

Estate Tax 2026: What You Need To Know

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

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Income Tax

Using The IRS' PFA Program To Manage Section 41 Credit Risk

As companies finalize their 2025 federal income tax returns, taxpayers claiming research credits under Internal Revenue Code § 41...

United States Tax

DS

Dinsmore & Shohl

Tax Planning Opportunities For Data Center Land Assembly — Net Investment Income Tax Exemption For Active Participants In Land Assemblage Activities

The explosive growth of artificial intelligence (AI), cloud computing and digital infrastructure has created unprecedented demand for data center development.

United States Tax

KM

Katten Muchin Rosenman LLP

New Prize Tax Rules Raise The 1099 Threshold For Sweepstakes And Contests

Among the many changes included in the One Big Beautiful Bill Act (OBBBA) is one relevant to brands and agencies running sweepstakes, contests, and other consumer promotions.

United States Tax

GA

Global Advertising Lawyers Alliance (GALA)

Treasury Department And IRS Provide Additional Corporate Alternative Minimum Tax Relief

United States Tax

HK

Holland & Knight

Stock Options For Biotech Startups: What They Motivate And What They Don't

United States Tax

C

Crowley Law LLC

IRS Issues Interim Guidance On "Material Assistance" From A Prohibited Foreign Entity

United States Tax

MB

Mayer Brown

Florida Legislature Proposes Not To Conform To One Big Beautiful Bill Tax Relief Provisions

United States Tax

JW

Jones Walker

Opportunity Zones 2.0 – Live From The Land Of OZ

United States Real Estate

DM

Duane Morris LLP

"No Tax On Overtime" And "No Tax On Tips": Key Considerations For Employers

United States Employment

PR

Proskauer Rose LLP

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Tax Treaties

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

D

Dechert

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

In recent years, we have seen tax authorities increasingly relying on anti-abuse arguments to deny relief under double tax treaties.

AO

A&O Shearman

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

The Relevance Of Relevance And The Economic Substance Doctrine

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

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

AG

Akin Gump Strauss Hauer & Feld LLP

Cross-border Trust Strategies: Maximising Jurisdictional Advantages

United States Commercial

GGI Global Alliance

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Capital Gains Tax

Tax Planning Opportunities For Data Center Land Assembly — Net Investment Income Tax Exemption For Active Participants In Land Assemblage Activities

The explosive growth of artificial intelligence (AI), cloud computing and digital infrastructure has created unprecedented demand for data center development.

United States Tax

KM

Katten Muchin Rosenman LLP

What Is Qualified Small Business Stock (QSBS)?

Section 1202 of the Internal Revenue Code can be an opportunity for shareholders of qualifying C corporations to exclude a significant portion of capital gains when they sell their shares.

United States Commercial

MG

MGO CPA LLP

Stock Options For Biotech Startups: What They Motivate And What They Don't

Stock options can help you conserve cash while bringing in great people early, when things move fast and every dollar matters. Once you start granting options, the legal, tax and governance details start to matter.

United States Tax

C

Crowley Law LLC

Opportunity Zones 2.0 – Live From The Land Of OZ

United States Real Estate

DM

Duane Morris LLP

Does A Section 351 Contribution Of Money Qualify As A "Purchase" Under Section 1045?

United States Tax

FB

FBT Gibbons

Top 10 Legal Issues Family Offices Should Prioritize In 2026

United States Tax

AF

ArentFox Schiff

Sale Of A Business To An ESOP – Key Tax Benefits

United States Tax

BS

Bond, Schoeneck & King PLLC

The One Big Beautiful Bill: It's Big, But How Beautiful Is It? (Podcast)

United States Tax

LS

Lowenstein Sandler

Second Circuit Affirms Tax Liability Resulting From S Corporation Ownership

United States Tax

LL

Liskow & Lewis

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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

Upcoming Events

UPPO Annual Conference

United States Tax

SR

McDermott Will & Schulte

Florida SALT: A Practitioner's Playbook

United States Tax

HK

Holland & Knight

The 26th Annual U.S. And Europe Tax Practice Trends Conference - American Bar Association

United States Tax

BI

Buchanan Ingersoll & Rooney PC

IFA’s 2026 USA Annual Conference

United States Tax

SR

McDermott Will & Schulte

Carolyn Schenck Explores How Tax Cases Turn Criminal On California Lawyers Association Women In Tax Webinar

United States Tax

CD

Caplin & Drysdale

IFA USA 54th Annual Conference

United States Tax

HK

Holland & Knight

Conor Desmond Analyzes AI Ethics At FBA Insurance Tax Seminar

United States Tax

CD

Caplin & Drysdale

2026 ABA-IPT Advanced Tax Seminars

United States Tax

HK

Holland & Knight

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