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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.

Federal Budget 2025: Department Of Justice To Explore Changes To Tax Court Rules

Federal Budget 2025 (Budget 2025), released on Nov. 4, 2025, includes an announcement by the Department of Justice detailing their intention to realize a 15 per cent savings...

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Borden Ladner Gervais LLP

CRA Directs Taxpayer To Wrong Court!

The question of jurisdiction (that is, which Court has the authority to hear a particular dispute) remains often confused in the administration of Canadian tax law.

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Millar Kreklewetz

IRS Takes A Second Look At The FIRPTA Look-Through Rule And Reverses Course

These proposed regulations override existing regulations finalized in 2024, as they may be relied upon immediately. The proposed regulations potentially allow for greater foreign investment in REITs.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Crypto Thanksgiving: New Grantor Trust And Broker Reporting Guidance

Notwithstanding the recent government shutdown, the IRS still delivered cryptocurrency tax guidance this month, including a safe harbor authorizing some grantor trust structures to stake cryptocurrency and additional guidance on the broker reporting rules

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

IRS Serves Foreign Securities Lenders "Borrow Fee" Guidance For Thanksgiving

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Projet de réforme des règles sur les prix de transfert : Que doivent savoir les entreprises?

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Blake, Cassels & Graydon LLP

The Notice Of Non-Compliance: CRA Gets A New Tool To Help Audit Taxpayers

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McCarthy Tétrault LLP

U.S. Tax Shifts And Tariff Volatility: What Manufacturing CFOs Need To Know

United States Tax

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MGO CPA LLP

Multi-State Taxation For Public Companies: How To Avoid Costly Penalties

United States Tax

MG

MGO CPA LLP

Looking To Unlock Tax Savings? Here Is An Investor's Guide To Flow-through Shares: Part I – The Mechanics

MT

Miller Thomson LLP

Le Budget 2025 comprend des propositions visant à sévir contre les classifications erronées de travailleurs

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McCarthy Tétrault LLP

IRS Issues Safe Harbor Allowing Investment Trusts To Stake Digital Assets Without Losing Favorable Tax Status

United States Tax

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Liskow & Lewis

Le Budget 2025 propose des changements aux règles sur les placements admissibles

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McCarthy Tétrault LLP

Le Budget 2025 comprend des incitatifs fiscaux appelés « superdéduction à la productivité » et l'élimination de la taxe de luxe sur certains aéronefs et navires

MT

McCarthy Tétrault LLP

Importing Steel Into Mexico A Pillar Of Compliance For Suppliers Trading With Mexico

United States International

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Braumiller Law Group, PLLC

Banking Industry Outlook: U.S. Banking M&A Surge Arrives In Q3

United States Compliance

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Ankura Consulting Group LLC

The Changes To The English Arbitration Regime: What Parties To International Construction Disputes Need To Know

United States Litigation

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JAMS

Top 5 Takeaways From "Advanced Mediation Strategies For Handling The Toughest Situations"

United States Litigation

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JAMS

One Size Doesn't Fit All: Customizing Dispute Resolution For Commercial Contracts

United States Litigation

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JAMS

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Related Country Guides

Highlighted Content

Doing Cross-Border Transactions? You'll Need Form T106 To Report Them To CRA – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

RS

Rotfleisch & Samulovitch P.C.

Now Is The Best Time To Fix Past Tax Mistakes: CRA Modernizes The Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide For Digital Nomads Moving To Canada: Understanding Tax Residence And The Sojourner Rule

RS

Rotfleisch & Samulovitch P.C.

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

RS

Rotfleisch & Samulovitch P.C.

Employment Expense Deductions Canada: Luxury Clothing & Home Office Costs

RS

Rotfleisch & Samulovitch P.C.

When Is GST/HST Payable On Vehicle Sales? Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Statute-Barred Years For GST/HST Returns: When The CRA Can Reassess And How To Protect Your Rights

RS

Rotfleisch & Samulovitch P.C.

CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Canada Updates Voluntary Disclosure Program (VDP) For GST/HST: New Rules Take Effect October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Withholding Tax

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

In April 2025, the Canada Revenue Agency (CRA) issued the Income Tax Folio S3-F1-C1, Shareholder Loans and Debts, which can be relied upon as the accurate summary of the CRA's interpretation regarding subsection 15(2) of the Income Tax Act (ITA) and its related provisions.

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Rotfleisch & Samulovitch P.C.

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

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Cahill Gordon & Reindel LLP

One Big Beautiful Bill Act

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act ("OBBBA") into law. Several provision in the OBBA have tax implications for private fund sponsors and their investors.

United States Tax

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Mayer Brown

IBA Daily Newspaper - Doing Business In Canada

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Gardiner Roberts LLP

Points clés à retenir des Perspectives fiscales de McCarthy Tétrault : Septembre 2025

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McCarthy Tétrault LLP

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

United States Tax

GT

Greenberg Traurig, LLP

Methanex Case And International 'Treaty Shopping' In Search Of Better Tax Breaks: Lessons For Canadian Corporations

RS

Rotfleisch & Samulovitch P.C.

The Methanex Case: Trinidad And Tobago Courts Uphold International Tax Principles, Scrutinize 'Treaty Shopping' And Lessons For Canadian Multinational Corporations

RS

Rotfleisch & Samulovitch P.C.

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

United States Tax

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Rotfleisch & Samulovitch P.C.

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National Insurance

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

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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

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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

In this update, we provide key takeaways from the Supreme Court's decision in HMRC v Vermilion Holdings Ltd [2023] UKSC 37 for asset managers and outline how A&M can help.

United States Tax

AM

Alvarez & Marsal

Perfect Influence?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

There Once Were Two Spouses, In Two Different Houses

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SBA Lawyers LLP

Bermuda Introduces Guidance On Independent Contractors

Bermuda Employment

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Walkers

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

Is National Pharmacare Coming To Canada?

Canada Healthcare

TL

Torys LLP

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Inheritance Tax

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

All 17 proposed amendments to the Texas Constitution that were on the Nov. 4, 2025, ballot—which are the result of legislation the Texas Legislature passed earlier this year—have passed.

United States Tax

GT

Greenberg Traurig, LLP

Estate And Financial Planning Is Not Just For The Rich

After much uncertainty, Congress has enacted a permanent increase in the Federal Estate and Gift Tax lifetime exemption amounts for 2025 and beyond.

United States Family

CH

Clark Hill

The GRE: What It Is, Why Use It, And How To Keep It

In the world of trusts and estates law, the acronym "GRE" is a frequent visitor, and while its descriptive meaning, Graduated Rate Estate ("GRE"), may be well known, its impact perhaps less so.

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O'Sullivan Estate Lawyers LLP

Estate Tax 2026: What You Need To Know

United States Tax

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Gross Shuman P.C.

The Impact Of One Big Beautiful Bill On Estate Planning (Podcast)

United States Family

OK

Offit Kurman

Three Big Changes To Washington Estate Tax Laws As Of July 1, 2025

United States Family

BB

Beresford Booth

Increased Federal Estate And Gift Tax Exemption Made Permanent – Planning Considerations For High Net-Worth Individuals

United States Tax

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Stites & Harbison PLLC

An Introduction To Offshore Trusts

Bermuda Litigation

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Appleby

Trump Law's Estate Tax Exemption Is A Boon For Wealth Planning

United States Tax

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Hughes Hubbard & Reed LLP

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Capital Gains Tax

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

Death is an inevitable end that awaits every individual, and no one knows the time at which it may come. One meaningful gift that many Canadians choose to leave for a loved one—without the complexities of a will—is a life insurance payout.

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Rotfleisch & Samulovitch P.C.

New Charitable Giving Rules For 2026 May Require 2025 Planning

New federal tax laws effective as of January 1, 2026, will change how charitable deductions work for most taxpayers. Adopted under the One Big Beautiful Bill Act...

United States Commercial

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WilmerHale

Double Taxation On Death – Is The Pipeline An Answer?

Double taxation is a problem which can arise when an individual dies owning shares of a private corporation. The Income Tax Act (Canada) (the "ITA") legislates a deemed disposition of the shares...

MT

Miller Thomson LLP

Budget 2025: Indirect Trust-to-Trust Transfers To Be Captured By 21-Year Rule

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McMillan LLP

How Tax Lawyers And Accountants Should Navigate Canada's New Crypto-Asset Reporting Framework

RS

Rotfleisch & Samulovitch P.C.

How To Maximize Your Tax-Free Savings Account (TFSA): 7 Strategies To Implement Before Year-End 2025

RS

Rotfleisch & Samulovitch P.C.

How To Unwind 'Deemed Disposition' For Returning Canadian Tax Residents – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Trust Sandwich Tax Traps: Connectedness Is Tested At Trust Year-End

AM

Alvarez & Marsal

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

GT

Greenberg Traurig, LLP

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Latest Videos

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Lotería Fiscal en Panamá (Video)

IG

Icaza Gonzalez-Ruiz & Aleman

Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

TL

Torys LLP

Webinar – Washington's New Digital Sales Tax (Video)

BB

Beresford Booth

C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

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Crowley Law LLC

Maryland's Sales Tax On IT And Data Services (Video)

OK

Offit Kurman

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