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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.

Determination Of Foreign Entity Classification In The United States

As more taxpayers expand operations beyond US borders, it becomes increasingly important to understand how foreign entities formed by those taxpayers are treated for US income tax purposes.

United States Tax

GGI Global Alliance

Tax Court Holds Policy Loan Discharge On Terminated Life Insurance Contracts Creates Taxable Income

In Fugler v. Commissioner, T.C. Summ. Op. 2025-10 (Nov. 17, 2025), the U.S. Tax Court addressed the tax consequences of terminating whole life insurance policies with outstanding policy loans.

United States Tax

LL

Liskow & Lewis

Illinois Tax Delinquency Amnesty Act: What You Need To Know

Falling behind on taxes can feel overwhelming, but Illinois is offering taxpayers a second chance. The Illinois Tax Delinquency Amnesty Act of 2025 creates a limited-time opportunity for individuals and businesses to pay off overdue state taxes without having to shoulder the added burden of penalties and interest.

United States Tax

Wagner Tax Law

Growing Your Business? Don't Overlook These Multi-State Tax Risks

Expanding into new states with remote hiring, sales growth, or service delivery can trigger complex tax obligations due to differing nexus and sourcing rules.

United States Tax

MG

MGO CPA LLP

Final Treasury Regulations Significantly Limit Application Of 1% Corporate Stock Buyback Tax Rules

United States Tax

JD

Jones Day

FAQ: How Tax And Tariff Changes Are Impacting Manufacturing CFOs

United States Tax

MG

MGO CPA LLP

Property Tax Survey Indicates Taxpayers Lack Confidence In Tax System

United States Tax

FF

Farrell Fritz, P.C.

Cook County Announces Rare Reopening Of 2025 Property Tax Appeals

United States Tax

TC

Thompson Coburn LLP

Inflation ‐ Adjusted 2026 Transfer Limits For Gifts And Estates

United States Tax

YM

Young Moore and Henderson

Courts Revisit The Rules For Section 501(c)(4) Political Activity And Exempt Status

United States Tax

B

BakerHostetler

GeTtin' SALTy Episode 65 | From Railroad Tracks To SALT Stacks: Welcoming Nicki Howard To GT's State & Local Tax Team (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Washington's Four-Month Window: A Limited-Time Amnesty Program For International Sellers

United States Tax

GT

Greenberg Traurig, LLP

A&M Tax Policy Insights – October 2025

AM

Alvarez & Marsal

Modalités De Calcul Du Ratio Dʼactifs Pour Les Besoins De LʼArticle 123 Bis Du CGI – Le Conseil DʼÉtat Valide La Prise En Compte Des Valeurs Réelles Des Actifs

United States Tax

CG

Cohen & Gresser

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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

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

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

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Mondaq

Related Country Guides

Capital Gains Tax

Year-End Charitable Planning: Big Changes Coming For 2026

With the end of 2025 quickly approaching, donors and charities alike are preparing for the year-end giving season.

United States Commercial

HK

Holland & Knight

Series SAFE Preferred: Next-Gen Financing Tool For Founders And Investors

How is Series SAFE Preferred different? Unlike SAFEs, Series SAFE Preferred is actual stock under a filed charter. Investors gain stockholder rights from day one...

United States Finance

M

Mintz

Planning Considerations For The Rest Of 2025 And Into 2026

The years 2025-2026 mark an inflection point for estate, gift and generation-skipping transfer (GST) planning following enactment of the One Big Beautiful Bill Act (OBBBA or the Act).

United States Tax

KM

Katten Muchin Rosenman LLP

New Charitable Giving Rules For 2026 May Require 2025 Planning

United States Commercial

W

WilmerHale

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

GT

Greenberg Traurig, LLP

How Limited Partnerships Are Taxed In The U.S.: Insights, Advantages, And Drawbacks From A U.S. Tax Lawyer

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Why Passive Foreign Investment Companies (PFICs) Can Have Severe Tax Consequences: A Guide For U.S. Taxpayers

United States Tax

RS

Rotfleisch & Samulovitch P.C.

End-Of-Year Tax Planning: Guidelines And Reminders For Annual Gifts

United States Tax

JM

Jeffer Mangels Butler & Mitchell LLP

The Rules Of 1031 "Like Kind" Exchanges

United States Tax

Wa

Ward and Smith, P.A.

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Tax Authorities

Michigan Supreme Court Amends Court Rules On Taxation Of Costs On Appeal

The prevailing party in a civil appeal may be entitled to tax costs. See MCR 7.115 (appeals to circuit court); MCR 7.219 (Court of Appeals); MCR 7.318 (Michigan Supreme Court).

United States Litigation

DW

Dickinson Wright PLLC

Tax Court Holds Policy Loan Discharge On Terminated Life Insurance Contracts Creates Taxable Income

In Fugler v. Commissioner, T.C. Summ. Op. 2025-10 (Nov. 17, 2025), the U.S. Tax Court addressed the tax consequences of terminating whole life insurance policies with outstanding policy loans.

United States Tax

LL

Liskow & Lewis

Illinois Tax Delinquency Amnesty Act: What You Need To Know

Falling behind on taxes can feel overwhelming, but Illinois is offering taxpayers a second chance. The Illinois Tax Delinquency Amnesty Act of 2025 creates a limited-time opportunity for individuals and businesses to pay off overdue state taxes without having to shoulder the added burden of penalties and interest.

United States Tax

Wagner Tax Law

Growing Your Business? Don't Overlook These Multi-State Tax Risks

United States Tax

MG

MGO CPA LLP

Final Treasury Regulations Significantly Limit Application Of 1% Corporate Stock Buyback Tax Rules

United States Tax

JD

Jones Day

FAQ: How Tax And Tariff Changes Are Impacting Manufacturing CFOs

United States Tax

MG

MGO CPA LLP

Summary Of The Final Regulations On The Excise Tax Under Section 4501

United States Commercial

AO

A&O Shearman

2026 BakerHostetler Congressional Calendar

United States Government

B

BakerHostetler

Property Tax Survey Indicates Taxpayers Lack Confidence In Tax System

United States Tax

FF

Farrell Fritz, P.C.

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Withholding Tax

One Big Beautiful Bill Act, Part 1: Deductions For Tipped Wages, Overtime Breaks, And The New Fringe Benefits Playbook (Podcast)

Join us for this three-part series covering how the One Big Beautiful Bill Act reshapes the workplace benefits conversation. This series features Hillary August, Stephanie Vasconcellos...

United States Employment

MB

Mayer Brown

Managing Tax Complexities In Global Business Transactions

Cross-border mergers and acquisitions (M&A) introduce a complex layer of international tax considerations for both US and non-US companies.

United States Commercial

GGI Global Alliance

Crypto Tax Safe Harbor: ETF Staking

Treasury and the IRS have issued a safe harbor, in the form of Revenue Procedure 2025-31, under which a crypto exchange-traded product...

United States Technology

CG

Cahill Gordon & Reindel LLP

One Big Beautiful Bill Act

United States Tax

MB

Mayer Brown

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

United States Tax

GT

Greenberg Traurig, LLP

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A&M Tax Policy Insights – September 2025

AM

Alvarez & Marsal

Asia Tax Bulletin - Autumn 2025

MB

Mayer Brown

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

United States Tax

RP

Ruchelman PLLC

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National Insurance

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)

See the latest commentary from our team of tax experts on the UK Spring Budget 2024 below...

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

Illinois Moves One Step Closer To Enacting Captive Reform

United States Tax

MW

McDermott Will & Emery

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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

Planning For An AI Future In Cross-Border Tax Administration

United States Tax

CD

Caplin & Drysdale

Scott Michel Moderates Ethics Panel At ABA Criminal Tax Fraud And Tax Controversy Conference

United States Tax

CD

Caplin & Drysdale

Partnership Taxation: New Rules Governing The Allocation Of Debt Among Partners

United States Tax

HK

Holland & Knight

Partnerships Under Pressure: Trends And Traps In The BBA Partnership Audit Regime

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

Victor Jaramillo Moderates Panel On AI And Alternative Dispute Resolution At IBFD X C&D Planning For An AI Future In Cross-Border Tax Administration Conference

United States Tax

CD

Caplin & Drysdale

RNG Conference 2025

United States Tax

HK

Holland & Knight

Embassy Series: Navigating US Tax Incentives: Federal And State Opportunities For Global Businesses

United States Tax

KG

K&L Gates LLP

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