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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 Cryptocurrency Tax Litigation (Part I): How To Handle CRA Objections, Tax Court Litigation, And More For Cryptocurrency Tax Disputes In Canada

Cryptocurrency tax disputes in Canada increasingly arise from aggressive CRA tax audit activity focused on digital asset transactions, cryptocurrency exchanges, DeFi platforms, and significant reported losses.

RS

Rotfleisch & Samulovitch P.C.

BC Foreign Buyer Tax vs Ontario Non-Resident Speculation Tax: Comprehensive Guide To Rates, Exemptions, Key Differences, Implications, And Compliance For Canadian Real Estate Investors And Foreign Buyers

Provincial foreign buyer's taxes in Canada, exemplified by British Columbia's foreign buyer tax and Ontario's non-resident speculation tax, act as essential safeguards to control foreign ownership in residential properties, ...

RS

Rotfleisch & Samulovitch P.C.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

In the rapidly evolving landscape of digital assets, understanding cryptocurrency taxation in Canada is crucial for entrepreneurs, professionals, investors, accountants, and crypto enthusiasts aiming to navigate CRA crypto tax rules effectively.

RS

Rotfleisch & Samulovitch P.C.

Recent IRS Guidance On Branch Profits Tax Treaty Benefits For Foreign Reverse Hybrid Entities

The IRS recently issued a Chief Counsel Advice Memorandum (AM 2025-002) that provides helpful guidance regarding the application of the branch profits tax in connection with reverse foreign hybrid entities and U.S. income tax treaties with foreign countries.

United States Tax

FL

Foley & Lardner

How To Reduce Double Taxation On An Estate Through The Loss Carryback Strategy: Intelligence From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

IRS Voluntary Disclosure Program 2026 Changes: Seeking Public Input On Tax Compliance For US Taxpayers And US Crypto Investors

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How To Master The 24-Month Holding Period Requirement For QSBC Shares And Lifetime Capital Gains Exemption In Canada

RS

Rotfleisch & Samulovitch P.C.

Tax And Legal Planning For The Venezuelan Diaspora In Transition

United States Tax

HK

Holland & Knight

CFPB And DOJ Withdraw Joint Statement On Consideration Of Immigration Status Under ECOA

United States Tax

BS

Ballard Spahr LLP

New Hampshire Tax Amnesty Program: A Limited-Time Opportunity To Resolve State Tax Debt

United States Tax

RS

Rotfleisch & Samulovitch P.C.

What To Watch For As Washington State Crafts A Millionaire's Tax

United States Tax

HK

Holland & Knight

When Negligent Documentation Triggers A Decade-Late Reassessment, Penalties, And Shareholder Liability: Les Éléments Chauffants Tempora Inc. v. The King (2025 TCC 173)

RS

Rotfleisch & Samulovitch P.C.

Maryland Digital Advertising Gross Revenue Tax (DAT) Update: Federal Court Invalidates Pass-Through Ban In Pivotal US Tax Development

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Enablers Targeted By CRA & CBSA Alike

MK

Millar Kreklewetz

Food Venture Financing News – Weekly Issue No. 262

United States Healthcare

DW

Davis Wright Tremaine

The Empty Chair At Johannesburg: What It Says About US Power

United States International

SJ

Steptoe LLP

How I Learned To Love Mediator's Proposals - Why Modern Mediation Sometimes Calls For A Guiding Hand

United States Litigation

J

JAMS

Food Venture Financing News – Weekly Issue No. 265

United States Healthcare

DW

Davis Wright Tremaine

Artificial Intelligence — A Blessing With Boundaries (Video)

United States Technology

MB

Michael Best

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Related Country Guides

Highlighted Content

CRA Cryptocurrency Tax Litigation (Part I): How To Handle CRA Objections, Tax Court Litigation, And More For Cryptocurrency Tax Disputes In Canada

RS

Rotfleisch & Samulovitch P.C.

BC Foreign Buyer Tax vs Ontario Non-Resident Speculation Tax: Comprehensive Guide To Rates, Exemptions, Key Differences, Implications, And Compliance For Canadian Real Estate Investors And Foreign Buyers

RS

Rotfleisch & Samulovitch P.C.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

RS

Rotfleisch & Samulovitch P.C.

When Is An Accountant's Work Privileged In Canada: Protecting Accountants' Work In Tax Matters, Including Litigation

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

RS

Rotfleisch & Samulovitch P.C.

A Guide To Canadian Corporate Dividend Tax Strategy

RS

Rotfleisch & Samulovitch P.C.

CRA's T4A Reporting Penalties Reinstated In Canadian Trucking Industry: Comprehensive Tax Compliance Guide For Tax Professionals, Entrepreneurs, And Businesses

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Trap: Financial Products, Services Offered By US-Based Family Offices And Crypto Asset Management Firms May Prove Unworkable For Taxes Due To CRA For Canadian Cryptocurrency Investors

RS

Rotfleisch & Samulovitch P.C.

Blake v. Ahmed (2025 BCCA 384) – The Court Of Appeal Reaffirms Limits On Taxpayer Claims And Pseudo-Legal Arguments

RS

Rotfleisch & Samulovitch P.C.

Canadian Taxpayers: Here Are The Top 20 Tax Changes For 2025 That You Must Know

RS

Rotfleisch & Samulovitch P.C.

Inheritance Tax

Happy New Year: U.S. Estate Tax Reform And The Impact Of The One Big Beautiful Bill Act On Canadians

In our blog just under a year ago of January 29, 2025, we speculated on what to expect for U.S. estate tax under a second Trump administration.

Worldwide Family

OE

O'Sullivan Estate Lawyers LLP

The One Big Beautiful Bill Act And Estate Planning: What You Need To Know

Navigating estate planning can be complex, especially in light of legislation like the One Big Beautiful Bill Act ("OBBBA" or the "Act"), signed into law on July 4, 2025.

United States Tax

BL

Buckley Law

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

United States Employment

AO

A&O Shearman

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

GT

Greenberg Traurig, LLP

Estate And Financial Planning Is Not Just For The Rich

United States Family

CH

Clark Hill

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

OE

O'Sullivan Estate Lawyers LLP

Estate Tax 2026: What You Need To Know

United States Tax

GS

Gross Shuman P.C.

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

United States Family

OK

Offit Kurman

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Sales Taxes: VAT, GST

CRA's T4A Reporting Penalties Reinstated In Canadian Trucking Industry: Comprehensive Tax Compliance Guide For Tax Professionals, Entrepreneurs, And Businesses

The Canada Revenue Agency's pivotal decision to lift the T4A penalties moratorium signifies a major evolution in tax compliance strategies for the Canadian trucking industry, directly addressing persistent challenges ...

RS

Rotfleisch & Samulovitch P.C.

Canadian Taxpayers: Here Are The Top 20 Tax Changes For 2025 That You Must Know

Tax planning is a continuous process, and understanding legislative updates can help individuals and business owners reduce avoidable tax liabilities. This summary highlights key federal tax changes for 2025.

RS

Rotfleisch & Samulovitch P.C.

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

A corporation, for both general and tax purposes, is recognized as a separate legal entity from its shareholders, unlike a partnership or a sole proprietorship.

RS

Rotfleisch & Samulovitch P.C.

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

RS

Rotfleisch & Samulovitch P.C.

How To Deduct "Loss Leaders," Other Outrageous Promotional Expenses On Your Canadian Business Taxes: Lessons From A $3.2 Million Giant Bluefin Tuna And Japan's "Tuna King"

RS

Rotfleisch & Samulovitch P.C.

When Judicial Review (Federal Court) Finds That Interest Imposed By CBSA Must Be Waived: Case Comment On Lufthansa Technik Aktiengesellschaft v. AGC

RS

Rotfleisch & Samulovitch P.C.

Ng v. The King (2025 TCC 172) – Missing A CRA Notice Is Not An Excuse: Tax Court Reinforces Strict Deadlines To GST Objections

RS

Rotfleisch & Samulovitch P.C.

Enablers Targeted By CRA & CBSA Alike

MK

Millar Kreklewetz

A Cautionary Tax Court Decision: Why Late Estate Tax Filings Can Cost Millions

United States Tax

DW

Davis Wright Tremaine

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Withholding Tax

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

A corporation, for both general and tax purposes, is recognized as a separate legal entity from its shareholders, unlike a partnership or a sole proprietorship.

RS

Rotfleisch & Samulovitch P.C.

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

The dissolution of a corporation creates confusion regarding its tax filing obligations. The question often boils down to: Does a dissolved corporation need to be legally revived to file outstanding tax returns with the Canada Revenue Agency?

RS

Rotfleisch & Samulovitch P.C.

EU Court Of Justice To Examine GDPR Compliance Of FATCA-Related Bank Data Transfers

The EU Court of Justice ("CJEU") has been asked by a Belgian court about the legality of transferring EU residents' banking data to the United States under the Foreign Account Tax Compliance Act 2010 ("FATCA").

MB

Mayer Brown

Global Fund Structuring: Cayman And The UAE In Perspective

Worldwide Finance

SH

Stuarts Law

Top 5 Tax Mistakes Law Firms Make — And How To Avoid Them

United States Tax

MG

MGO CPA LLP

2025 Tax Controversy Year In Review: A New Government And A Taxing Authority With More Power

BC

Blake, Cassels & Graydon LLP

An Incentives Wish List—What Companies Searching For Their Next Office Location Really Want From An Incentives Package

United States Commercial

MV

Moore & Van Allen

Panama Private Interest Foundations: Structure And US Tax Classification

United States Tax

GGI Global Alliance

LDR Issues New Electronic Filing And Payment Mandates Effective Next Year

United States Tax

LL

Liskow & Lewis

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Transfer Pricing

Recent IRS Guidance On Branch Profits Tax Treaty Benefits For Foreign Reverse Hybrid Entities

The IRS recently issued a Chief Counsel Advice Memorandum (AM 2025-002) that provides helpful guidance regarding the application of the branch profits tax in connection with reverse foreign hybrid entities and U.S. income tax treaties with foreign countries.

United States Tax

FL

Foley & Lardner

The New Pillar Two Framework: Unboxing The Side-By-Side Package

On January 5, 2026, the OECD Inclusive Framework (IF) on Base Erosion and Profit Shifting (BEPS) released the highly anticipated Side-by-Side (SbS) package.

AM

Alvarez & Marsal

A Welcome Reset: CRA Guidance Signals A More Balanced Approach To Voluntary Disclosures

On September 10, 2025, the Canada Revenue Agency ("CRA") announced significant changes to its Voluntary Disclosure Program ("VDP") with the release of Information Circular IC00-1R7.

GW

Gowling WLG

Bilan de l'année 2025 dans le domaine des différends fiscaux : Nouveau gouvernement et pouvoirs accrus de l'autorité taxatrice

BC

Blake, Cassels & Graydon LLP

Canada's 2025 Budget Proposes Major Transfer Pricing Changes

DW

Davies Ward Phillips & Vineberg

Budget 2025: Effect On M&A Market

Canada Commercial

C

Cassels

A&M Tax Policy Insights – November 2025

AM

Alvarez & Marsal

Budget 2025 et la primauté du fond : nouvelles règles canadiennes en matière de prix de transfert

MT

Miller Thomson LLP

Transfer Pricing Issues When Dealing With Trusts, Foundations, And Similar Arrangements

United States Tax

N

NERA

See more

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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