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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.

Director’s Liability For Taxes: A Canadian Tax Lawyer’s Guide To CRA Rules

Corporations are treated as distinct legal persons, separate from their shareholders, directors, and officers.

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Lawyer's Guide To DeFi, Yield Farming, & Liquidity In 2026

Decentralized Finance (DeFi) continues to deliver strong opportunities for Canadian crypto investors through yield farming, lending, liquidity provision, and staking.

RS

Rotfleisch & Samulovitch P.C.

CRA’s Conduct Slammed For Unnecessarily Prolonging Tax Litigation, Increasing Costs: A Canadian Tax Lawyer Analyzes Canada V. Marine Atlantic

In Canada v. Marine Atlantic, the Federal Court of Appeal considered an important issue about court costs, fairness in litigation, and the conduct expected from the CRA during tax disputes.

RS

Rotfleisch & Samulovitch P.C.

Is The CRA Using Flawed AI To Audit You? Lessons For Canadian Taxpayers From The Robodebt Scandal, An Australian Tax Disaster

The Canada Revenue Agency (“CRA”) is increasingly using artificial intelligence, machine learning, advanced data analytics, and third-party information reporting to identify taxpayers for CRA tax audits and other tax compliance initiatives.

RS

Rotfleisch & Samulovitch P.C.

GeTtin’ SALTy Episode 77 | Leading The MTC: A Conversation With New Executive Director Keith Richardson (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Critical Deadline Approaching For Taxpayers Entitled To Relief From Penalties And Interest Assessed During Pandemic

United States Tax

AP

Arnold & Porter

I.R.S. Offers New Settlement For Easement Tax Shelters

United States Tax

RP

Ruchelman PLLC

The Ghost Of DEMPE Past, Present, And Future

United States Tax

N

NERA

Tax Tête-à-tête Season 4 – Part 3 (Podcast)

United States Tax

CL

Carter Ledyard & Milburn

Oregon Decouples From The QSBS Regime: How A State Tax Policy Change Could Fund Your Year Abroad

United States Tax

BS

Ballard Spahr LLP

Canada Child Benefit Eligibility After Separation/Divorce: A Canadian Tax Lawyer Explains Why ‘Protected Person' Status In Immigration Law Ends, In Mohamed V. The King

RS

Rotfleisch & Samulovitch P.C.

The Stock Option Buyout Trap: Why A Canadian Tax Lawyer Says Tax Timing Is Everything

RS

Rotfleisch & Samulovitch P.C.

Living Abroad? A Tax Lawyer Explains What The Shakira Tax Case Teaches Americans About Moving Wealth

RS

Rotfleisch & Samulovitch P.C.

Milne v The King, 2026 TCC 78 –When A Home-Based Business Is Not A “Qualifying Property” Under The Canada Emergency Rent Subsidy (CERS) Program

RS

Rotfleisch & Samulovitch P.C.

Ankura CTIX FLASH Update – May 11, 2026

United States Technology

AC

Ankura Consulting Group LLC

Podcast - The New Rules Of Healthcare Fraud Enforcement

United States Healthcare

HK

Holland & Knight

Technological Revolution Heralds A New Dawn For Financial Markets

United States Finance

AO

A&O Shearman

Foreign Sovereign Immunity In International Construction

United States Litigation

J

JAMS

Ambiguity Of Measurement Conditions For Relevant Chemical Property Leads To Federal Circuit Affirming Noninfringement Of Epoprostenol Patents

United States IP

DM

Duane Morris LLP

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Related Country Guides

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Crypto Tax Lawyer's Guide To DeFi, Yield Farming, & Liquidity In 2026

RS

Rotfleisch & Samulovitch P.C.

Director’s Liability For Taxes: A Canadian Tax Lawyer’s Guide To CRA Rules

RS

Rotfleisch & Samulovitch P.C.

Short-Term Rental Tax Deductions Denied In Canada: New Income Tax Act Rules Target Non-Compliant Landlords

RS

Rotfleisch & Samulovitch P.C.

How To Beat CRA Alternative Tax Assessments: Insights From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Reporting: Canada vs. U.S. (2026); CRA Digital Asset Rules Compared To IRS Form 1099-DA Reporting

RS

Rotfleisch & Samulovitch P.C.

CRA vs. IRS Audits: What Every Canadian Tax Lawyer Wants You To Know

RS

Rotfleisch & Samulovitch P.C.

Foreign Exchange Bureau Compliance In Canada: FINTRAC Reporting, AML Obligations, And CRA Tax Rules For Currency Exchange Businesses

RS

Rotfleisch & Samulovitch P.C.

Is The CRA Easier On You Than The IRS? A Canadian Tax Lawyer Explains Their Different Tactics, Processes

RS

Rotfleisch & Samulovitch P.C.

International Crypto Fraud Crackdown: How CRA Treats Tax Losses From Crypto Scams In Canada

RS

Rotfleisch & Samulovitch P.C.

Smith v. The King – Missed The Deadline To Object To A CRA Tax Reassessment? What The Tax Court Requires To Grant An Extension Of Time

RS

Rotfleisch & Samulovitch P.C.

Tax Treaties

Is The CRA Easier On You Than The IRS? A Canadian Tax Lawyer Explains Their Different Tactics, Processes

The perception that Internal Revenue Service enforcement is stronger than Canada Revenue Agency enforcement is common among taxpayers and advisors, particularly in cross-border contexts.

RS

Rotfleisch & Samulovitch P.C.

CRA May Apply 2025 Permanent Establishment OECD Rules To Canada: Remote Work, Authority To Bind, Treaty Interpretation & Interprovincial Tax Risk

Permanent establishment Canada analysis has become increasingly complex due to the OECD’s 2025 remote work guidance. Remote work permanent establishment Canada risk is now a central concern for businesses operating across borders and provinces.

RS

Rotfleisch & Samulovitch P.C.

Living Abroad? A Tax Lawyer Explains What The Shakira Tax Case Teaches Americans About Moving Wealth

Colombian superstar Shakira has secured an important win against Spanish tax authorities. Spain’s High Court cleared her of tax fraud charges for the 2011 tax year and directed the government to repay over US$64 million in fines and interest.

RS

Rotfleisch & Samulovitch P.C.

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

United States Real Estate

HK

Holland & Knight

Withholding Tax And Beneficial Ownership: Insights From A Canadian Tax Lawyer On C&W Offshore Ltd. v. HMK, 2026 TCC 40

RS

Rotfleisch & Samulovitch P.C.

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

Voies De Recours Prévues Par Le Droit Domestique Pour L'Obtention D'Un Redressement : Guide Sur Le Prix De Transfert 2026 - Partie 3

MT

McCarthy Tétrault LLP

The Competent Authority Process: 2026 Transfer Pricing Guide – Part 4

MT

McCarthy Tétrault LLP

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Capital Gains Tax

Crypto Tax Lawyer's Guide To DeFi, Yield Farming, & Liquidity In 2026

Decentralized Finance (DeFi) continues to deliver strong opportunities for Canadian crypto investors through yield farming, lending, liquidity provision, and staking.

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Reporting: Canada vs. U.S. (2026); CRA Digital Asset Rules Compared To IRS Form 1099-DA Reporting

The rapid evolution of digital asset taxation has led to significantly different reporting frameworks in Canada and the United States.

RS

Rotfleisch & Samulovitch P.C.

The Stock Option Buyout Trap: Why A Canadian Tax Lawyer Says Tax Timing Is Everything

An employee stock option buyout is generally a taxable employment benefit, but the precise rule depends on how the buyout is structured.

RS

Rotfleisch & Samulovitch P.C.

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

Property Transfers And Flipped Property Rules Under Section 85 Of The ITA: A Welcome Flexibility For Internal Reorganizations

MT

Miller Thomson LLP

Stress-Testing The U.S. Flip: Benefits Of Canadian Incorporation

F

Fasken

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Withholding Tax

Director’s Liability For Taxes: A Canadian Tax Lawyer’s Guide To CRA Rules

Corporations are treated as distinct legal persons, separate from their shareholders, directors, and officers.

RS

Rotfleisch & Samulovitch P.C.

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

Crédit privé au Canada : Principales considérations juridiques et structurelles pour les prêteurs américains

Le crédit privé peine à pénétrer le marché canadien dominé par les banques, mais des opportunités subsistent pour les prêteurs étrangers innovants.

BC

Blake, Cassels & Graydon LLP

Withholding Tax And Beneficial Ownership: Insights From A Canadian Tax Lawyer On C&W Offshore Ltd. v. HMK, 2026 TCC 40

RS

Rotfleisch & Samulovitch P.C.

Foreign Tax Credits

United States Tax

MG

MGO CPA LLP

The Tax Exemption Tango: Ontario Court Grants Distribution Exemption For Monitor

F

Fasken

Investing Across Borders: Legal Considerations For Middle East Family Offices Entering The U.S. Market

Worldwide Commercial

CL

Carter Ledyard & Milburn

Husky Energy’s Withholding Tax Battle: Will The SCC Rewrite The Rules On Beneficial Ownership?

MT

Miller Thomson LLP

Le Litige De Husky Energy En Matière De Retenue D'Impôt : La CSC Réécrira-t-Elle Les Règles Relatives Au Bénéficiaire Effectif?

MT

Miller Thomson LLP

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Inheritance Tax

Putting The Gratitude In GRATs—Understanding The Financial Planning And Psychological Effects Of This And Other Tax Saving Ideas (Podcast)

In this episode of Splitting Heirs, host Warren K. Racusin invites Lowenstein partner Michael N. Gooen and Dr. Paul Hokemeyer, the founding principal of Drayson Mews

United States Wealth Mgt

LS

Lowenstein Sandler

Valuation At The Top: Strategic Insights For Ultra-High-Net-Worth Individuals And Estates

Ultra-high-net-worth individuals and families face a valuation environment that is far more complex than simply determining the worth of an asset. In the context of trust, gift, and estate tax planning, valuation becomes a foundational discipline that affects wealth transfer strategy, tax efficiency, compliance, and long-term family outcomes.

United States Wealth Mgt

IG

IR Global

You Left Massachusetts – Your Real Estate Didn’t

Massachusetts quietly amended its estate tax statute last summer. This amendment significantly changes how the tax is calculated for non-resident decedents owning Massachusetts real estate.

United States Real Estate

MM

McLane Middleton, Professional Association

Already Have Life Insurance? Why An ILIT May Be Worth It

United States Insurance

FF

Farrell Fritz, P.C.

Revocable Trusts Explained: A 2026 Guide For Families And Business Owners

United States Family

CL

Cantrell Law Firm

Spring Cleaning: Dusting Off Your Estate Plan

United States Family

LL

Lavelle Law

Panama – A Prime Tax Efficient Location For Primary Or Alternative Permanent Residence

Panama Immigration

TS

The Sovereign Group

Noël c. Birk : comment la fiscalité influence le partage d'un FERR

MT

Miller Thomson LLP

Acheter une résidence de vacances aux États-Unis : un Canadien devrait‑il utiliser une fiducie ?

MT

Miller Thomson 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)

C

Crowley Law LLC

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

OK

Offit Kurman

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