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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.

CRA To Acquire Strong New Audit Powers

As part of Budget 2024, the Department of Finance Canada (Finance) introduced proposed legislation to significantly enhance the Canada Revenue Agency's (CRA) audit powers (see previous article here summarizing the initial proposed changes).

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Borden Ladner Gervais LLP

The Standards That Enable Settlement In Tax Disputes

Counsel on both sides of tax disputes face the same challenge: how to resolve cases in ways that are fair, objective, and justifiable — settlements that withstand internal and external review.

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Counter Tax Litigators

When Is An Accountant's Work Privileged? – Lessons From A Recent British Columbia Supreme Court Decision

In the recent decision of Lewis v. WestJet Airlines Ltd. (Lewis v. WestJet),1 the British Columbia Supreme Court addressed a critical issue for tax professionals and litigators alike...

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Dentons

Estate Tax 2026: What You Need To Know

The U.S. Federal Estate Tax Unified Credit (the "Credit"), which allowed individuals to leave up to $13,990,000 to their non-spouse heirs federal estate tax free...

United States Tax

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Gross Shuman P.C.

Understanding Registered Charity Status: Benefits, Requirements, And The Application Process

SW

Soloway Wright

A&M Tax Talks: Tax Policy Updates (Podcast)

United States Tax

AM

Alvarez & Marsal

$36M COVID Fraud Case Shows How Tax Preparers Can Trigger FCA Liability

United States Tax

MS

Miller Shah

Illinois Launches 2025 Tax Amnesty Program: A Rare Opportunity For Businesses To Settle Past Liabilities

United States Tax

BW

BrownWinick Law

Trump Administration Passes The One Big Beautiful Bill Act

United States Tax

FL

Foley & Lardner

Analysis Of The 2025 Federal Tax Changes Under The "One Big Beautiful Bill" Legislation

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BakerHostetler

Amendments To The German Regulation On The Attribution Of Profits To Permanent Establishments (Betriebsstättengewinnaufteilungsverordnung) Relating To Insurance Permanent Establishments

United States Tax

AM

Alvarez & Marsal

New Montana State Income And Property Taxes For 2025 & 2026

United States Tax

PB

Parsons Behle & Latimer

IRS Introduces Electronic Filing For 83(b) Elections

United States Tax

LL

Liskow & Lewis

Budget Stalemates, Helene Relief And Shrimp Trawling: The Themes That Shaped The 2025 Long Session Of The NC General Assembly

United States Tax

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Ward and Smith, P.A.

2025 Trade Policy Agenda Provides Rationale For Trump Tariff Actions

United States International

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Braumiller Law Group, PLLC

Are Emotional Distress Damages In FEHA Settlements Taxable?

United States Litigation

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JAMS

From Copyright Case To AI Data Crisis: How The New York Times v. OpenAI Reshapes Companies' Data Governance And EDiscovery Strategy

United States Technology

NM

Nelson Mullins Riley & Scarborough LLP

Arbitration Essentials: How To Initiate And Navigate An International Arbitration, Part 2: Hearings

United States Litigation

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JAMS

ALERT: Key Tax Provisions Provided For In "One Big Beautiful Bill Act"

United States Employment

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Dilworth Paxson LLP

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Related Country Guides

Highlighted Content

Improve Your Understanding Of Not-For-Profit Status In Canada: What Qualifies And What Doesn't, Plus Tax Benefits

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Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Tax Guide For 'Digital Nomads' Moving To Canada: What You Need To Know About Canada's Tax System

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

When Can Businesses Deduct Interest Payments? A Primer From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

When Full Business Income Tax, Other Than Capital Gains Tax, Is Payable If Business Activities Are Based On A "Secondary Intention" Tax Law Doctrine In An "Adventure In The Nature Of Trade" – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How The Income Tax Act Treats Settlements And Damage Awards For Wrongful Dismissals

RS

Rotfleisch & Samulovitch P.C.

How CRA Conducts Net Worth Audits And Enforces Gross Negligence Penalties Against Canadian Taxpayers: Lessons From Mann v. The King And Other Cases

RS

Rotfleisch & Samulovitch P.C.

How Are Professional Poker Winnings Taxed In Canada? Taxable Business Income And Non-Taxable Hobbies: Fournier-Giguère V. Canada Et. Al., 2025 FCA 112

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Update On Voluntary Disclosure: Créations Guimel Inc. v. Canada (National Revenue), 2025 FC 814 – Reviewing CRA's Duty Of Procedural Fairness In VDP In Applications

RS

Rotfleisch & Samulovitch P.C.

Using COVID-19 Benefits Fraudulently Will Get You Charged With Tax Evasion By The CRA

RS

Rotfleisch & Samulovitch P.C.

Transfer Pricing

Amendments To The German Regulation On The Attribution Of Profits To Permanent Establishments (Betriebsstättengewinnaufteilungsverordnung) Relating To Insurance Permanent Establishments

On 6 August 2025, the German Federal Ministry of Finance has published a ministerial draft containing several amendments to existing tax regulations.

United States Tax

AM

Alvarez & Marsal

Eaton's Loss To IRS Sparks Concerns Over EU Privacy Compliance

A recent federal appeals court ruling giving the IRS access to data in a transfer pricing dispute has the potential to put multinational companies on a collision course with stringent European Union privacy laws.

European Union Privacy

KR

Kaufman Rossin

Navigating Q2 2025: Essential Income Tax Accounting Insights

As companies finalize their Q2 2025 reporting, tax departments are once again navigating a shifting landscape of legislative and regulatory change. The centerpiece of this quarter's developments was the advancement...

AM

Alvarez & Marsal

A First Sale Doctrine Checklist: Six Phases For Successful Tariff Reduction

United States International

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Harris Sliwoski

Trump Signs Sweeping Tax Bill Into Law, With Major Implications For Corporate Clients Worldwide

United States Tax

CL

Carter Ledyard & Milburn

Bank Of Nova Scotia v The King – How A Procedural Rule On Loss Carrybacks Triggered $7.9M In Interest Arrears On Tax Not Owing

RS

Rotfleisch & Samulovitch P.C.

IRS Workforce Losses Pose Growing Risk To Businesses Amid Tariff-driven Tax Complexity

United States Tax

WR

Wiley Rein

MEGlobal Canada ULC v. The King: When Split Jurisdiction Leaves A Gap In Relief

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McCarthy Tétrault LLP

PER-10/PJ/2025, New Procedures For Tax Information Exchange

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Alvarez & Marsal

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Tax Treaties

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

While international tax treaties allocate taxing authority between sovereign nations according to a taxpayer's place of residence, the cross-border nature of the digital economy raises...

TL

Torys LLP

Are You A Tax Resident Of Canada? Here's How To Know For Sure

Determining whether you are a resident of Canada for tax purposes is a critical first step in ensuring compliance with Canadian tax laws.

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Rosen & Associates

Playing Defence: NHL And NBA Athletes Battle CRA Over Taxation Of Signing Bonuses

The Canada Revenue Agency (CRA) is setting its sights on the multi-million-dollar contracts of professional athletes playing for Canadian sports teams, scrutinizing whether certain "signing bonuses" were truly inducements to sign, or simply regular compensation disguised as such.

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Clark Wilson LLP

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

The Senate Finance Committee's Proposed Section 899 Would Increase Taxes On Certain Foreign Individuals And Entities Majority-Owned By Such Individuals

United States Tax

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Simpson Thacher & Bartlett

Is Revenge A Dish Best Served Under The Tax Code?

United States Tax

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Cadwalader, Wickersham & Taft LLP

US Advances Retaliatory Tax Measures: What Private Capital Professionals Need To Know

United States Tax

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Herbert Smith Freehills Kramer LLP

Retaliatory Taxes: Pending Legislation In U.S. Congress May Adversely Impact Returns On Inbound Investment

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Davies Ward Phillips & Vineberg

PER-10/PJ/2025, New Procedures For Tax Information Exchange

AM

Alvarez & Marsal

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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.

Top Three Legal Considerations For Family Offices Adding Private Credit To Their Investment Portfolios

Family offices are increasingly turning to private credit as a significant component of their portfolios, underscoring a notable shift in how the world's wealthiest...

United States Commercial

KM

Katten Muchin Rosenman LLP

Real Tax Compliance Provisions For (Notional) Cash Pooling

Cash pooling arrangements are used by multinational organizations to centralize their cash management. The purpose is for an entity...

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Borden Ladner Gervais LLP

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

United States Tax

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Ankura Consulting Group LLC

The One Big Beautiful Bill Act: Key Takeaways For Clean Energy Projects And Investment

United States Tax

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Weil, Gotshal & Manges LLP

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

One Big Beautiful Bill Act — Tax Highlights Related To Real Estate Investors

United States Tax

GP

Goodwin Procter LLP

Making Sense Of The Recent Canadian Tax Announcements And Proposed U.S. Tax Measures

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Gowling WLG

G7 Pillar 2 Statement: Getting Something For Nothing

United States Tax

AM

Alvarez & Marsal

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Income Tax

Unlocking The UPREIT Structure: OP Unit Transactions For REITs

The umbrella partnership real estate investment trust (UPREIT) structure has been a cornerstone of the modern REIT industry since its introduction in 1992.

United States Finance

GP

Goodwin Procter LLP

When Is An Accountant's Work Privileged? – Lessons From A Recent British Columbia Supreme Court Decision

In the recent decision of Lewis v. WestJet Airlines Ltd. (Lewis v. WestJet),1 the British Columbia Supreme Court addressed a critical issue for tax professionals and litigators alike...

D

Dentons

Understanding Registered Charity Status: Benefits, Requirements, And The Application Process

Obtaining status as a registered charity with the Canada Revenue Agency comes with many rights and obligations. However, registered charity status does not fit or work for all non-profit organizations.

SW

Soloway Wright

Trump Administration Passes The One Big Beautiful Bill Act

United States Tax

FL

Foley & Lardner

Analysis Of The 2025 Federal Tax Changes Under The "One Big Beautiful Bill" Legislation

B

BakerHostetler

New Montana State Income And Property Taxes For 2025 & 2026

United States Tax

PB

Parsons Behle & Latimer

IRS Introduces Electronic Filing For 83(b) Elections

United States Tax

LL

Liskow & Lewis

Budget Stalemates, Helene Relief And Shrimp Trawling: The Themes That Shaped The 2025 Long Session Of The NC General Assembly

United States Tax

Wa

Ward and Smith, P.A.

How To Manage Deductions Under The New $40,000 SALT Cap And PTET Rules

United States Tax

MG

MGO CPA LLP

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Latest Videos

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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

BTC Series: A Tip For Tax Season (Video)

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Watson Goepel LLP

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