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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.

Court Restores 5% Safe Harbor For Wind And Solar As July 4 Deadline Nears

On June 6, 2026, the U.S. District Court for the District of Columbia vacated Internal Revenue Service (IRS) Notice 2025-42, which eliminated the 5% Safe Harbor for most wind and solar projects seeking clean energy...

United States Tax

BD

Beveridge & Diamond

2 Tax Measures, 1 Ballot: San Francisco Parcel Tax, Regional Sales Tax Move Forward

In late May 2026, proponents of two San Francisco tax measures – one local parcel tax and one multi-county sales tax increase – announced they had gathered sufficient signatures to qualify for the Nov. 3, 2026, ballot.

United States Tax

GT

Greenberg Traurig, LLP

The California Billionaire Tax Act: Delayed, Contested, And Uncertain Revenue

The 2026 Billionaire Tax Act promises significant revenue for California, but its complex design raises serious questions about timing and reliability. Four structural challenges...

United States Tax

BB

Baker Botts LLP

To Expense Or Amortize R&D, That Is The Question: July 6, 2026 Deadline And Planning Opportunities Under The One Big Beautiful Bill Act

The One Big Beautiful Bill Act of 2025 fundamentally restructured how businesses account for research and development expenditures, creating a stark divide between foreign and domestic R&D treatment.

United States Tax

BI

Buchanan Ingersoll & Rooney PC

California’s New Sourcing Rules For 2026: Risks And Opportunities For Asset Managers

United States Tax

MG

MGO CPA LLP

COVID-19 Disaster Relief Litigation May Create Tax Refund Opportunities If Evaluated Before July 10, 2026

United States Tax

MG

MGO CPA LLP

IRS Cancels June Hearing On Petition To Add Methyl Methacrylate-Ethyl Methacrylate-Methacrylic Acid Copolymer In A Styrene Solution To List Of Chemical Substances Subject To Superfund Excise Tax

United States Tax

BC

Bergeson & Campbell

Ohio Opens Nomination Window For Opportunity Zones 2.0 Designations

United States Tax

DW

Dickinson Wright PLLC

New York City Enacts Annual 'Pied-à-Terre Tax' On Second Homes

United States Tax

KM

Katten Muchin Rosenman LLP

Integrating Section 1202 Eligibility Into Your M&A Planning

United States Tax

MG

MGO CPA LLP

What Taxpayers Need To Know About The Proposed NYC Pied-à-Terre Tax Rules

United States Tax

GT

Greenberg Traurig, LLP

The Complete Arbitrage Betting US Tax Guide: US Tax Implications For Prediction Market And Arbitrage Profits

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

United States Tax

SJ

Steptoe LLP

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

United States Tax

GU

Gesmer Updegrove 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.

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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Capital Gains Tax

Ohio Opens Nomination Window For Opportunity Zones 2.0 Designations

Ohio has opened a 30-day window for stakeholders to nominate census tracts for the next generation of federal opportunity zone designations, with the state projected to have 62 fewer zones than the original program.

United States Tax

DW

Dickinson Wright PLLC

Integrating Section 1202 Eligibility Into Your M&A Planning

For many founders and early investors, Qualified Small Business Stock (QSBS) doesn’t become real until a deal is on the table.

United States Tax

MG

MGO CPA LLP

The Complete Arbitrage Betting US Tax Guide: US Tax Implications For Prediction Market And Arbitrage Profits

This guide is written for two distinct audiences: casual participants who occasionally place opposing bets across platforms to capture a pricing gap, and organized arbitrage traders who systematically scan multiple bookmakers or prediction market platforms, use dedicated tools, and treat the activity as a repeatable profit source.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

United States Tax

GU

Gesmer Updegrove 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

Plan Early Or Pay Later: Why And When To File An 83(b) Election

United States Employment

Metz Lewis Brodman Must O'Keefe

Washington Millionaires’ Income Tax: What It May Mean For You

United States Tax

Sr

Stokes Lawrence, P.S.

Working On Borrowed Time? The Risk-Reward Calculus Of Recourse Notes For Equity

United States Employment

FL

Foley & Lardner

IRS Finalizes Rules Easing Reporting Burden For Partnership Interest Sales

United States Tax

LL

Liskow & Lewis

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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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Tax Treaties

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

One message stood out during our Tax Symposium 2026 session, Tax controversy: What’s hot and what’s not: The Internal Revenue Service (IRS) is becoming more strategic...

United States Tax

SR

McDermott Will & Schulte

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

US Treasury Issues Additional Proposed Regulations Under Section 892 Providing Transitional Relief For Foreign Government Investors

The US Treasury and IRS have issued new proposed regulations modifying the applicability dates for Section 892 rules affecting foreign government investors, providing crucial transitional relief and grandfathering protection...

United States Tax

MB

Mayer Brown

IRS Releases Proposed Regulations That Provide Clarification And Transitional Relief For Proposed Section 892 Regulations

United States Tax

TL

Torys LLP

2026 International Tax Reform Guide For CFOs And Tax Directors

United States Tax

MG

MGO CPA LLP

Understanding Sales Tax Versus VAT For Your Global Business

United States Tax

MG

MGO CPA LLP

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

United States Tax

LL

Liskow & Lewis

The Taxpayer Assistance And Service Act: Title II: American Citizens Abroad

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

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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

Niles Elber Discusses IRS Administrative Summonses And Government Subpoenas 2026 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

IPT’s 50th Anniversary Conference

United States Tax

SR

McDermott Will & Schulte

Entertainment Tax Update: OBBBA Changes And Planning Strategies For 2026 | CalCPA Entertainment Industry Conference 2026

United States Tax

GG

Greenberg Glusker LLP

Clark Armitage Discusses Periodic Adjustments On IFA Webinar

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

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