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.
Article
The New Pied-à-Terre Tax In New York City: What Domestic And Foreign Owners Need To Know
New York City has implemented a significant annual surcharge on high-value residential properties that don't serve as primary residences, affecting second-home owners, foreign investors, and luxury property holders. The tax, which took effect July 1, 2026, applies graduated rates based on property valuations and is expected to generate approximately $500 million annually. Property owners face tight deadlines to claim exemptions and must navigate complex documentation requirements to prove primary residence
United States Tax
LB
Lewis Brisbois Bisgaard & Smith LLP
Article
IRS Creates New Office Of Conservation Easements And Ends Uniform Settlement Initiatives
The Internal Revenue Service has established a new Office of Conservation Easements to centralize expertise and coordinate policy, enforcement, and case-resolution strategy for conservation and historic preservation easement matters. This significant organizational change coincides with the termination of the IRS's uniform settlement initiative, fundamentally altering how conservation easement disputes will be resolved going forward. Taxpayers with pending cases face new considerations as the IRS transition
United States Tax
GT
Greenberg Traurig, LLP
Video
Corporate IRS Strategies And The Economic Substance Doctrine (Video)
The IRS is increasingly invoking the economic substance doctrine to challenge corporate tax strategies, even when transactions comply with statutory requirements. Jones Day partner Chuck Hodges examines how the agency tests the boundaries of this codified doctrine and outlines critical steps companies must take to build defensible positions that can withstand rigorous IRS scrutiny and potential litigation.
United States Tax
JD
Jones Day
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Tax Disputes

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Property Taxes

Article
The New Pied-à-Terre Tax In New York City: What Domestic And Foreign Owners Need To Know
New York City has implemented a significant annual surcharge on high-value residential properties that don't serve as primary residences, affecting second-home owners, foreign investors, and luxury property holders. The tax, which took effect July 1, 2026, applies graduated rates based on property valuations and is expected to generate approximately $500 million annually. Property owners face tight deadlines to claim exemptions and must navigate complex documentation requirements to prove primary residence
United States Tax
LB
Lewis Brisbois Bisgaard & Smith LLP
Article
Florida’s Revised Property Tax Amendment Ballot Language
This amendment increases the homestead exemption, for all non-school taxes, to $150,000 in 2027, and $250,000 in 2028, and adjusts for inflation thereafter. It requires the legislature to prescribe a uniform procedure for counties and municipalities, for their respective levies, to increase the homestead exemption up to full assessed value, and allows special districts, subject to referendum approval, to do the same.
United States Tax
JW
Jones Walker
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Corporate Tax

Video
Corporate IRS Strategies And The Economic Substance Doctrine (Video)
The IRS is increasingly invoking the economic substance doctrine to challenge corporate tax strategies, even when transactions comply with statutory requirements. Jones Day partner Chuck Hodges examines how the agency tests the boundaries of this codified doctrine and outlines critical steps companies must take to build defensible positions that can withstand rigorous IRS scrutiny and potential litigation.
United States Tax
JD
Jones Day
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Inheritance Tax

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Income Tax

Article
Education Freedom Tax Credit To Take Effect In 2027: Proposed Regulations Expected Soon
The One Big Beautiful Bill Act introduces Section 25F of the Internal Revenue Code, establishing a federal tax credit of up to $1,700 annually for individual taxpayers who contribute to eligible Scholarship Granting Organizations beginning in 2027. States must voluntarily elect to participate and identify qualifying SGOs, which face federal requirements for scholarship distributions, student eligibility verification, accounting practices, audits and reporting obligations. As the U.S. Department of the Treas
United States Tax
HK
Holland & Knight
Article
The Refs Review The Play: Fifth Circuit Tightens The Rules For Self-Employment Taxes On Partnership And LLC Owners
The Fifth Circuit Court of Appeals has modified its stance on self-employment taxes for pass-through entity owners, moving from a simple liability-based test to a more nuanced "significance" test that examines an owner's involvement in business operations. This shift creates uncertainty for LLC and partnership owners who must now evaluate whether their management role is "significant" enough to trigger self-employment tax obligations, while traditional limited partners may still find safe harbor from these
United States Tax
N
Nossaman LLP
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