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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.

Tax Planning For Carve-Out And Take-Private Transactions: Use Of Selective Section 338 And/or 336 Elections

A sophisticated tax planning technique for take-private transactions demonstrates how companies can leverage built-in losses from one subsidiary to offset gains from another, potentially achieving stepped-up tax basis at no incremental cash cost.

United States Tax

KM

Katten Muchin Rosenman LLP

Time Is Running Out: Taxpayers Should Consider Filing Protective Refund Claims Before July 10, 2026

A recent court decision may entitle millions of taxpayers to refunds of penalties and interest assessed during the COVID-19 federal disaster period, but the window to file protective claims is closing fast. The July 10, 2026 deadline applies...

United States Tax

TS

Taft Stettinius & Hollister

New York Appellate Court Upholds Workaround to Federal Preemption on State Sales Tax

Can states impose income taxes on out-of-state corporations that engage in online customer support activities like email assistance and chat services? A recent New York appellate court decision upholds state regulations that challenge the boundaries of a 1959 federal law designed to protect remote sellers from state taxation, potentially reshaping how e-commerce companies face tax liability across multiple jurisdictions.

United States Tax

GT

Greenberg Traurig, LLP

IRS Announces Success Of Trump Accounts For Children

The Internal Revenue Service has reported significant enrollment in Trump Accounts, a new tax-advantaged retirement savings vehicle for children established under the One Big Beautiful Bill.

United States Tax

HB

Hall Benefits Law

Cost Segregation Studies For DST Investments: What Investors Need To Know

United States Tax

MG

MGO CPA LLP

California's Proposed Billionaire Tax: What High Net‑Worth Individuals Need To Know

United States Tax

JM

Jeffer Mangels & Mitchell LLP

Seventh Circuit Opens The Door On Loyalty Program Tax Exclusions

United States Tax

CM

Crowell & Moring LLP

Thinking About Investing? Tax Planning Strategies For Real Estate Owners

United States Tax

MG

MGO CPA LLP

IRS Finalizes Rules Easing Reporting Burden For Partnership Interest Sales

United States Tax

LL

Liskow & Lewis

Failure To File IRS Form 3520 Reasonable Cause Penalty Relief

United States Tax

FF

Farrell Fritz, P.C.

Tim’s Tax News On The Tenth – May 2026

United States Tax

LL

Lavelle Law

Internal Revenue Service Publishes Final Rule For “No Tax On Tips” Deduction

United States Tax

LM

Littler Mendelson

GeTtin’ SALTy Episode 76 | California Court Of Appeal Rejects FTB’s Unitary Business Theory For Individuals In Garcia-Rojas: A Win For Non-Resident Sole Proprietors (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Foreign Tax Credits

United States Tax

MG

MGO CPA 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

Related Country Guides

Highlighted Content

Los Angeles Proposes Cannabis Tax Amnesty: What Marijuana Businesses Need To Know Now About IRS Tax Risks, Section 280E Compliance, And Cannabis Tax Planning

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Mexico's 2026 Tax Regularization Program

United States Tax

BG

Braumiller Law Group, PLLC

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Withholding Tax

Foreign Tax Credits

Understanding foreign tax credits is essential for taxpayers with international income. This analysis examines the qualification criteria for creditable foreign taxes, the basket system that limits cross-crediting across income categories, and the procedural requirements for claiming these credits on U.S. tax returns.

United States Tax

MG

MGO CPA LLP

Investing Across Borders: Legal Considerations For Middle East Family Offices Entering The U.S. Market

As family offices across the Middle East continue to grow in both sophistication and ambition, many are increasingly looking to the United States as a destination for capital deployment.

Worldwide Commercial

CL

Carter Ledyard & Milburn

Preferred Equity: Key Tax Considerations

This Legal Update concludes our three-part series on preferred equity in private capital markets, exploring key tax considerations for preferred equity investments. For background on preferred equity’s core features, structural implementation, and use cases...

United States Tax

MB

Mayer Brown

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

New Indiana Tax Amnesty Program

United States Tax

TS

Taft Stettinius & Hollister

ESG: Taxation Of Sustainable Bonds

AO

A&O Shearman

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

United States Tax

D

Dechert

Hybrid Horizons: U.S. Tax Considerations In Hybrid Capital Instruments

United States Commercial

PR

Proskauer Rose LLP

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

AO

A&O Shearman

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Inheritance Tax

Putting The Gratitude In GRATs—Understanding The Financial Planning And Psychological Effects Of This And Other Tax Saving Ideas (Podcast)

In this episode of Splitting Heirs, host Warren K. Racusin invites Lowenstein partner Michael N. Gooen and Dr. Paul Hokemeyer, the founding principal of Drayson Mews

United States Wealth Mgt

LS

Lowenstein Sandler

Valuation At The Top: Strategic Insights For Ultra-High-Net-Worth Individuals And Estates

Ultra-high-net-worth individuals and families face a valuation environment that is far more complex than simply determining the worth of an asset. In the context of trust, gift, and estate tax planning, valuation becomes a foundational discipline that affects wealth transfer strategy, tax efficiency, compliance, and long-term family outcomes.

United States Wealth Mgt

IG

IR Global

You Left Massachusetts – Your Real Estate Didn’t

Massachusetts quietly amended its estate tax statute last summer. This amendment significantly changes how the tax is calculated for non-resident decedents owning Massachusetts real estate.

United States Real Estate

MM

McLane Middleton, Professional Association

Already Have Life Insurance? Why An ILIT May Be Worth It

United States Insurance

FF

Farrell Fritz, P.C.

Revocable Trusts Explained: A 2026 Guide For Families And Business Owners

United States Family

CL

Cantrell Law Firm

Spring Cleaning: Dusting Off Your Estate Plan

United States Family

LL

Lavelle Law

The Final Chapter: Testamentary Instruments For Global Families

United States Family

RP

Ruchelman PLLC

Selling Property In Iran And Transferring Proceeds To The United States: Comprehensive Legal, Sanctions, And Compliance Guide

United States International

FL

Friling Law

2026 Estate Tax Update: $15M Exemption & OBBBA Rules

United States Tax

JP

Johnson, Pope, Bokor, Ruppel & Burns

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Property Taxes

C-PACE Financing: An Increasingly Essential Component Of The Commercial Real Estate Capital Stack

As the commercial real estate (CRE) lending market adjusts to tighter credit conditions, Commercial Property Assessed Clean Energy, commonly known as “C-PACE,” has emerged as an increasingly prevalent component of the CRE capital stack. Cumulative originations reached a record ~$13 billion in 2025, and 40 states now have active programs.

United States Real Estate

M

Mintz

California's Proposed Billionaire Tax: What High Net‑Worth Individuals Need To Know

California voters may soon be asked to decide on The Billionaire Tax Act, commonly referred to as the “Billionaire Tax.” Now that the measure achieved...

United States Tax

JM

Jeffer Mangels & Mitchell LLP

South Carolina Property Tax Exemption For Nonprofit Low-Income Housing: Critical Legislative Development

South Carolina lawmakers have been considering legislation since early 2025 that would tie the statewide property tax exemption available for low-income housing owned or managed...

United States Real Estate

MV

Moore & Van Allen

South Carolina Freezes Certain Nonprofit Low-Income Housing Property Tax Exemption Applications

United States Real Estate

MV

Moore & Van Allen

Let's Talk Commercial Real Estate: Salvador LaViña, Partner At Barnes & Thornburg (Podcast)

United States Real Estate

BT

Barnes & Thornburg LLP

Thinking About Investing? Tax Planning Strategies For Real Estate Owners

United States Tax

MG

MGO CPA LLP

Wealth Tax Watch: Washington’s Millionaires Tax Will Not Go To The Voters, And Updates To New York’s Taxes On Real Estate

United States Tax

FL

Foley & Lardner

Huntington’s Proposed PILOT “Offset” Policy Risks Undermining The Town’s Own Development Goals

United States Tax

FF

Farrell Fritz, P.C.

2026 Property Tax Reform: The Bill’s Most Significant Changes

United States Tax

BW

BrownWinick Law

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Tax Treaties

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

IRS Resumes Significant-Issue Rulings For Corporate Reorganizations And Spin-Offs

The IRS has reversed its 2024 policy and will now issue private letter rulings on significant issues in corporate reorganizations and spin-offs, allowing taxpayers to request guidance on discrete legal matters rather than entire transaction structures.

United States Tax

LL

Liskow & Lewis

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

FR

Fox Rothschild LLP

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

United States Tax

D

Dechert

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

AO

A&O Shearman

Understanding Tax Obligations For Tribal Citizens

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

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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

Common Ethics Issues in Tax Controversy Practice

United States Tax

HK

Holland & Knight

Clark Armitage Discusses U.S. Canada Cross Border Tax Controversies At NYU Tax Controversy Forum

United States Tax

CD

Caplin & Drysdale

Niles Elber Discusses IRS Administrative Summonses And Government Subpoenas 2026 NYU Tax Controversy Forum

United States Tax

CD

Caplin & Drysdale

Elizabeth Stevens Moderates Panel On Claims Of Bona Fide Residency At NYU Tax Controversy Forum

United States Tax

CD

Caplin & Drysdale

Clark Armitage Participates In Mock Roundtable On Global Mobility At NABE Transfer Pricing Symposium

United States Tax

CD

Caplin & Drysdale

Carolyn Schenck Analyzes Nonresident Tax Issues On Strafford Webinar

United States Tax

CD

Caplin & Drysdale

Conor Desmond Addresses Privilege, Confidentiality, & Work Product In The Age Of AI At NYU Tax Controversy Forum

United States Tax

CD

Caplin & Drysdale

Florida Documentary Stamp Tax: Essentials And Pitfalls

United States Tax

HK

Holland & Knight

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