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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.

Treasury Issues Initial Guidance To Determine Material Assistance To Implement The OBBBA's Foreign Entity Of Concern Provisions

On February 12, 2026, the Department of Treasury and Internal Revenue Service (collectively Treasury) issued Notice 2026-15 to provide interim guidance for determining if a project or component received "material assistance".

United States Tax

SJ

Steptoe LLP

Top 10 Legal Issues Family Offices Should Prioritize In 2026

Family offices enter 2026 amid structural changes across tax policy, fiduciary law, and regulatory administration. The One Big Beautiful Bill Act (OBBBA or OB3)...

United States Tax

AF

ArentFox Schiff

Sale Of A Business To An ESOP – Key Tax Benefits

When the owners of an established private business wish to retire or begin to phase out of full-time responsibilities, they often consider selling the business to a family member...

United States Tax

BS

Bond, Schoeneck & King PLLC

Nassau County Extends 2027/28 Property Tax Appeal Deadline

Nassau County taxpayers have been granted an extension of time to challenge their property taxes for the upcoming 2027/28 tax year.

United States Tax

FF

Farrell Fritz, P.C.

Understanding The Internal Revenue Code's "Augusta Rule"

United States Tax

Aa

Adams and Reese

Pillar Two: General Overview Of Side-by-Side Package – New York Office Snippet

United States Tax

LL

Loyens & Loeff

LDR Streamlines PTE Election Documentation Requirements

United States Tax

LL

Liskow & Lewis

OBBBA Changes To The QSBS Regime Under Section 1202: A Comprehensive Overview

United States Tax

MM

McLane Middleton, Professional Association

Oregon Would Tax Oregonians (And Only Oregonians) On All Gain From The Sale Of QSBS Under Proposed Bill

United States Tax

BS

Ballard Spahr LLP

OBBBA And Financial Reporting: The Enactment Date Issue You Can't Ignore

United States Tax

AM

Alvarez & Marsal

Tax-Efficient Charitable Giving At Death: Issues Requiring Consideration

United States Tax

CL

Carter Ledyard & Milburn

Gettin' Salty Episode 70 | Premiums, Policy, And Clarity: Navigating Washington's Insurance Tax Debate (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Evaluating SECA Exposure For Limited Partners: Key Lessons From Recent Tax Court Rulings

United States Tax

MG

MGO CPA LLP

Independent FMV Appraisals Can Play A Critical Role In Substantiating QSBS Gain Exclusions

United States Tax

FB

FBT Gibbons

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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

National Insurance

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

The Chancellor has today announced her highly anticipated autumn Budget.

United States Employment

AO

A&O Shearman

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

From April 2026, payrolling Benefits in Kind (PBIK) will be mandatory. Employers are encouraged to voluntarily adopt the scheme by 2025/26 to prepare. Businesses must align payroll processes, ensure benefit data is real-time, and address communication, cost, and cash flow impacts.

United States Tax

AM

Alvarez & Marsal

A View On The Spring Budget 2024 (Video)

United States Tax

AM

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

United States Tax

AM

Alvarez & Marsal

Perfect Influence?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

BlueCrest Salaried Members Case: Who Is A Significant Influencer?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

A Tale Of Two Crowns: COVID-19 And The Return Of Crown Preference

United States Tax

FC

FTI Consulting

Intentional Accidents: California Supreme Court Announces That General Commercial Liability Policies Apply To Negligent Hiring, Training, And Supervising Claims For Failing To Prevent Intentional Torts

United States Insurance

CF

Carlton Fields

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Sales Taxes: VAT, GST

Tax-Efficient Charitable Giving At Death: Issues Requiring Consideration

Writing for the New York Law Journal, Karen T. Schiele and Alison Powers Herman of Carter Ledyard's Trusts & Estates practice, highlight the importance of a strategic approach to charitable estate planning.

United States Tax

CL

Carter Ledyard & Milburn

Impact Of The Suspension Of Penny Production On Sales And Use Tax In North Carolina: What Retailers Need To Know

On November 12, 2025, the United States Mint announced that it will no longer produce pennies for circulation.

United States Tax

YM

Young Moore and Henderson

MTC Uniformity Committee Propels Airline Sourcing Regulations To A Vote While Broadcasting Rules Take The Stage

During a special meeting held on Feb. 2, the Uniformity Committee of the Multistate Tax Commission (MTC) voted to advance proposed amendments to its model sourcing...

United States Tax

GT

Greenberg Traurig, LLP

The Delaware Franchise Tax Trap For Section 1045 QSBS Rollovers

United States Tax

FB

FBT Gibbons

Florida House And Senate Address The Discontinued Production Of The Penny; What It Means For Businesses And Consumers

United States Tax

JW

Jones Walker

How U.S. Businesses Can Deduct Outrageous Marketing "Loss Leaders" Expenses On Their Taxes: Lessons From A $3.2 Million Bluefin Tuna Purchase

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Treasury Department And IRS Release Section 45Z Clean Fuel PTC Proposed Regulations

United States Energy

HK

Holland & Knight

GeTtin' SALTy Episode 69 | Oregon's 2026 Legislative Session: Transportation Turbulence, Tax Conformity, And What's Next (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Understanding Tax Obligations For Tribal Citizens

United States Tax

MG

MGO CPA LLP

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Income Tax

Top 10 Legal Issues Family Offices Should Prioritize In 2026

Family offices enter 2026 amid structural changes across tax policy, fiduciary law, and regulatory administration. The One Big Beautiful Bill Act (OBBBA or OB3)...

United States Tax

AF

ArentFox Schiff

Sale Of A Business To An ESOP – Key Tax Benefits

When the owners of an established private business wish to retire or begin to phase out of full-time responsibilities, they often consider selling the business to a family member...

United States Tax

BS

Bond, Schoeneck & King PLLC

Understanding The Internal Revenue Code's "Augusta Rule"

This article explains the "Augusta Rule" under § 280A(g) of the Internal Revenue Code, including how to qualify, common pitfalls for S corporations...

United States Tax

Aa

Adams and Reese

Pillar Two: General Overview Of Side-by-Side Package – New York Office Snippet

United States Tax

LL

Loyens & Loeff

LDR Streamlines PTE Election Documentation Requirements

United States Tax

LL

Liskow & Lewis

Oregon Would Tax Oregonians (And Only Oregonians) On All Gain From The Sale Of QSBS Under Proposed Bill

United States Tax

BS

Ballard Spahr LLP

OBBBA And Financial Reporting: The Enactment Date Issue You Can't Ignore

United States Tax

AM

Alvarez & Marsal

Tax-Efficient Charitable Giving At Death: Issues Requiring Consideration

United States Tax

CL

Carter Ledyard & Milburn

No Tax On Tips And No Tax On Overtime But Employer Reporting Obligations Are Not Free

United States Employment

JW

Jones Walker

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Transfer Pricing

DTA TP Working Group Clarifies Approach To Transfer Pricing Risk Analysis

The Transfer Pricing (TP) coordination group of the Dutch Tax Authorities (DTA) recently published an internal note, Opzet en aandachtspunten TP‑analyse, explaining how inspectors are expected to prepare...

United States Tax

AM

Alvarez & Marsal

A&M's Asia–Pacific Private Capital Tax Top 10 – 2025 Q4

In 2020, the Government of India (Government) amended its Foreign Direct Investment (FDI) Policy through Press Note 3 (PN3) whereby investments from countries sharing a land border with India...

AM

Alvarez & Marsal

A&M Tax Policy Quarterly Outlook: Q4 2025

Our Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to present the first edition of the A&M Tax Policy Quarterly Outlook (Q4 2025), providing insights for the period from October to December 2025.

United States Tax

AM

Alvarez & Marsal

Are Your Financial Reporting Valuations Compromising Your Tax Positions?

United States Tax

AC

Ankura Consulting Group LLC

Supplementary Law No. 225/2026: Taxpayers' Defense Code

United States Tax

MB

Mayer Brown

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

United States Tax

FL

Foley & Lardner

The New Pillar Two Framework: Unboxing The Side-By-Side Package

AM

Alvarez & Marsal

A&M Tax Policy Insights – November 2025

AM

Alvarez & Marsal

Transfer Pricing Issues When Dealing With Trusts, Foundations, And Similar Arrangements

United States Tax

N

NERA

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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

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Crowell Talks Tax: IRA And Tax Controversy (VIDEO)

CM

Crowell & Moring LLP

Upcoming Events

IFA USA 54th Annual Conference

United States Tax

HK

Holland & Knight

COST’s 2026 Southeast Regional State Tax Seminar

United States Tax

SR

McDermott Will & Schulte

2026 ABA-IPT Advanced Tax Seminars

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

Tax Section El Paso Road Show

United States Tax

HK

Holland & Knight

Carolyn Schenck Addresses Criminal Enforcement And Exempt Organizations At TEGE Annual Exempt Organizations Update And Meeting

United States Tax

CD

Caplin & Drysdale

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

United States Tax

CD

Caplin & Drysdale

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

United States Tax

CD

Caplin & Drysdale

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