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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.

New York City's New Pied-à-Terre Tax Effective July 1, 2026

New York State has enacted a pied-à-terre tax targeting luxury second homes in NYC valued over certain thresholds, set to generate $500 million annually starting July 1, 2026.

United States Tax

SJ

Steptoe LLP

QSBS Planning In 2026: The Small Mistakes That Can Destroy A Massive Tax Benefit

Founders and early-stage investors often spend months negotiating deal terms like valuation and governance rights, only to discover years later that they overlooked one of the most valuable economic provisions: whether their stock qualifies for the Qualified Small Business Stock (QSBS) capital gain exclusion under Internal Revenue Code Section 1202.

United States Tax

GU

Gesmer Updegrove LLP

EU VAT: What Recent CJEU Cases Mean For Bundled Or Composite Supplies

The Court of Justice of the European Union continues to take a restrictive stance on treating multiple elements as a single supply for VAT purposes, emphasizing that each supply remains distinct and independent unless specific exceptions apply.

United States Tax

SR

McDermott Will & Schulte

ICI Seeks Treasury Guidance On Section 351 ETF Conversions Amid Regulatory Uncertainty

The Investment Company Institute, the trade association representing more than $45 trillion in assets across mutual funds, ETFs, and other fund structures, has filed a comment letter with the United States Treasury...

United States Tax

LL

Liskow & Lewis

Update: New York Enacts $150 Million Expansion Of Broadway Tax Credit

United States Tax

LB

Lewis Brisbois Bisgaard & Smith LLP

New Applicability Dates Of Proposed Section 892 Regulations

United States Tax

AP

Arnold & Porter

District Court Vacates IRS Notice Restricting Clean Energy Tax Credit Eligibility

United States Tax

SJ

Steptoe LLP

Taxation Of Cryptocurrency Staking Update: Tax Court Rules In Paschall V. Commissioner That Rewards Are Includable In Gross Income Upon Receipt

United States Tax

TS

Taft Stettinius & Hollister

Your Guide To Managing Texas Capital Expenditures In 2026

United States Tax

MG

MGO CPA LLP

IRS Whistleblower Program Reform: What Proposed Changes Mean For Tax Enforcement And Whistleblowers

United States Tax

MS

Miller Shah

Section 45Z Proposed Regulations Hearing Update: Emerging Themes

United States Tax

TS

Taft Stettinius & Hollister

How The IRS Uses Artificial Intelligence In U.S. Tax Audits

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Getting Out Of (Tax) Dodge – Trying To Lose California And Other High-Tax-State Residency (Podcast)

United States Tax

N

Nossaman LLP

Transfer Pricing, MAP, And Fast Track: The Forces Reshaping Tax Controversy

United States Tax

SR

McDermott Will & Schulte

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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.

Income Tax

House Ways & Means Committee Releases Draft Crypto Tax Legislation

On June 4, the House Ways & Means Committee released drafts of seven tax bills designed to address various issues regarding the taxation of digital assets.

United States Technology

SJ

Steptoe LLP

New Applicability Dates Of Proposed Section 892 Regulations

On June 1, 2026, the U.S. Department of the Treasury (the Treasury) and the Internal Revenue Service (the IRS) published proposed regulations (the 2026 Proposed Regulations) addressing the applicability dates of proposed regulations published last year (the 2025 Proposed Regulations) regarding the Section 892 tax exemption for foreign governments.

United States Tax

AP

Arnold & Porter

Taxation Of Cryptocurrency Staking Update: Tax Court Rules In Paschall V. Commissioner That Rewards Are Includable In Gross Income Upon Receipt

The U.S. Tax Court has issued a memorandum opinion addressing whether cryptocurrency staking rewards constitute taxable income upon receipt.

United States Tax

TS

Taft Stettinius & Hollister

How The IRS Uses Artificial Intelligence In U.S. Tax Audits

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Kwong Decision Creates Refund Opportunity: IRS COVID-19-Related Protective Claims Due July 10

United States Tax

BS

Ballard Spahr LLP

Understanding Portability For Estate And Gift Tax

United States Tax

SH

Scarinci Hollenbeck LLC

How "Limited" Is The Limited Partner Exception?

United States Tax

SJ

Steptoe LLP

"Wellness" Doesn't Come Tax-Free: Promoters Keep Pushing Medical Indemnity Schemes Despite IRS Warnings

United States Tax

SJ

Steptoe LLP

Tenth Circuit Endorses Broad Application Of Economic Substance Doctrine

United States Tax

SJ

Steptoe LLP

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Property Taxes

New York City's New Pied-à-Terre Tax Effective July 1, 2026

New York State has enacted a pied-à-terre tax targeting luxury second homes in NYC valued over certain thresholds, set to generate $500 million annually starting July 1, 2026.

United States Tax

SJ

Steptoe LLP

Synopsis: Milton A. Barlow, Jr. v. District Of Columbia

In this tax exemption dispute, the D.C. Court of Appeals affirmed summary judgment in favor of the District of Columbia, holding that the 2021 deed conveying residential property from an irrevocable trust...

United States Tax

JC

Jackson & Campbell

New York City Imposes Pied-à-Terre Tax: A Surcharge On High-Value Second Homes

New York State has enacted a controversial annual surcharge on high-value residential properties in New York City that do not serve as primary residences, targeting owners of second homes...

United States Tax

D

Dechert

When State Lines Become The Playing Field: The Chicago Bears’ Stadium Standoff And What It Means For Sports Development Law

United States Government

DM

Duane Morris LLP

Majority Of Westchester Property Owners Face June 16, 2026 Tax Appeal Deadline

United States Tax

FF

Farrell Fritz, P.C.

New York State Enacts Pied-à-Terre Tax On Expensive Non-Primary New York City Residences

United States Tax

HK

Holland & Knight

Big Law Redefined: From QOZ 1.0 To 2.0: Capital, Zones, And What Changed (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Updates & Other Tidbits

United States Tax

RP

Ruchelman PLLC

FIRPTA Tax Withholding Explained: What Canadian Sellers Of US Real Estate Need To Know

United States Tax

A

Altro LLP

See more

National Insurance

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

B

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

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?

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

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Withholding Tax

Podcast - U.S. Real Estate Tax Planning For Global Families

Global families investing in U.S. real estate face critical tax structuring decisions at acquisition that can either preserve wealth or create decades of avoidable exposure. How should international investors structure their U.S. property purchases to minimize estate tax, FIRPTA obligations, and state tax compliance issues before closing the deal?

United States Real Estate

HK

Holland & Knight

New Section 892 Proposed Regulations: Transition Relief And Grandfathering

The U.S. Treasury Department and IRS have issued new proposed regulations addressing transition relief and grandfathering provisions for foreign government investors under Section 892.

United States Finance

D

Dechert

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

Worldwide Commercial

CL

Carter Ledyard & Milburn

Preferred Equity: Key Tax Considerations

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

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Latest Videos

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

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

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

United States Tax

CD

Caplin & Drysdale

Advanced Taxation Of Section 1031 Exchanges | Los Angeles County Bar Association

United States Tax

GG

Greenberg Glusker LLP

Carolyn Schenck Analyzes Nonresident Tax Issues On Strafford Webinar

United States Tax

CD

Caplin & Drysdale

IPT’s 50th Anniversary Conference

United States Tax

SR

McDermott Will & Schulte

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

United States Tax

CD

Caplin & Drysdale

COVID-Era IRS Interest And Penalty Refunds: Act Before The Deadline

United States Tax

SR

McDermott Will & Schulte

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