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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.

Plan Maestro 2026

La presidenta de la República presentó el Plan Maestro 2026, el cual define la estrategia institucional en materia de atención al contribuyente...

United States Tax

GT

Greenberg Traurig, LLP

IRS Finalizes New Group Exemption Rules: What Exempt Organizations Need To Know

On Jan. 16, the Internal Revenue Service (IRS) quietly turned back to a long-stalled program and added new strings. The IRS released Notice 2026-8 and Revenue...

United States Tax

TS

Taft Stettinius & Hollister

When Is The Goods And Services Tax Applicable To A Supply Of Legal Services?

Lawyers are statutorily required to charge (i.e. levy and collect) the correct amount of goods and services tax (GST) on each supply of legal services...

Farris LLP

Tolley v. The King – When Taxpayer Relief, CPP Limitation Periods, And Procedural Finality Abandon Fairness Without A Remedy

In Tolley v. The King, 2026 TCC 14, the Tax Court of Canada examined whether a taxpayer can obtain an extension of time to file a notice of objection after the Canada Revenue Agency reassessed multiple taxation years to implement a retroactive employment reclassification.

RS

Rotfleisch & Samulovitch P.C.

Rolling QSBS Gains Under Section 1045? Don't Ignore Working Capital

United States Tax

FB

FBT Gibbons

Tax Court Rejects Grossing Up Shareholder Benefits With ITCs

ML

McMillan LLP

Understanding Tax Obligations For Tribal Citizens

United States Tax

MG

MGO CPA LLP

Fifth Circuit Rejects IRS' 'Passive Investor' Test For Limited Partner Exception In Self-Employment Tax

United States Tax

SA

Skadden Arps Slate Meagher & Flom

Trump Accounts For Kids: Insights From Wall Street Journal On Savings Options

United States Tax

KR

Kaufman Rossin

The 40-Kilometre Rule Revisited: How De Kruyff v The King Clarifies Moving Expense Tax Deductions In The Age Of Google Maps And Traffic Congestion

RS

Rotfleisch & Samulovitch P.C.

The Impact Of The G7's Pillar Two Statement On U.S.-parented Multinational Groups

United States Tax

LL

Loyens & Loeff

New Court Decision Can Ease Self-Employment Taxes On Partnership And LLC Owners

United States Tax

N

Nossaman LLP

One Big Beautiful Bill: New Overtime Tax Rules Employers And Employees Need To Know

United States Tax

SH

Scarinci Hollenbeck LLC

Déductibilité Fiscale Des Honoraires D'avocats Afférents À Une Opération De LBO

United States Tax

MB

Mayer Brown

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

J

JAMS

The Trump Gold Card And Proposed Trump Platinum Card: Legal, Practical, Tax, And Economic Considerations For High-Net-Worth Immigrants

United States Immigration

Gs

Green and Spiegel

December 2025 Crypto Update: New Changes And Challenges In U.S. Regulation Of Digital Assets

United States Technology

B

Benesch Friedlander Coplan & Aronoff LLP

How The GENIUS Act Is Reshaping Stablecoin Regulation And Emerging Financial Disputes

United States Litigation

J

JAMS

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

United States International

SJ

Steptoe LLP

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Related Country Guides

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What To Do When You Receive A Notice Of Non-Compliance: Advanced Strategies To Comply With A Canadian Tax Audit, Fixing Honest Tax Mistakes, Resolving CRA Audits, And Canadian Crypto Tax Challenges While Avoiding Costly CRA Penalties

RS

Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Expanding Minister Of National Revenue Powers During Reassessments Under Income Tax Act, Subsection 152(9) – Perspective From Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec

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.

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.

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.

Income Tax

Tolley v. The King – When Taxpayer Relief, CPP Limitation Periods, And Procedural Finality Abandon Fairness Without A Remedy

In Tolley v. The King, 2026 TCC 14, the Tax Court of Canada examined whether a taxpayer can obtain an extension of time to file a notice of objection after the Canada Revenue Agency reassessed multiple taxation years to implement a retroactive employment reclassification.

RS

Rotfleisch & Samulovitch P.C.

2025 Overtime And Tip Tax Incentives: Are You Ready For Filing Season?

Change is a constant in the business world, particularly when it comes to tax legislation. The latest major development, the One Big Beautiful Bill Act (OBBBA), introduced important...

United States Employment

KR

Kaufman Rossin

One Big Beautiful Bill: New Tip Income Tax Rules Employers & Workers Need To Know

Certain employees and independent contractors may be eligible to deduct tips from their income for tax years 2025 through 2028...

United States Employment

SH

Scarinci Hollenbeck LLC

Understanding Tax Obligations For Tribal Citizens

United States Tax

MG

MGO CPA LLP

Trump Accounts For Kids: Insights From Wall Street Journal On Savings Options

United States Tax

KR

Kaufman Rossin

The 40-Kilometre Rule Revisited: How De Kruyff v The King Clarifies Moving Expense Tax Deductions In The Age Of Google Maps And Traffic Congestion

RS

Rotfleisch & Samulovitch P.C.

Kennedys' Q4 2025 Regulatory Round-up (Insurance Focus)

Bermuda Insurance

KL

Kennedys Law LLP

California Market-based Sourcing Rules To Impact Asset Managers

United States Wealth Mgt

SR

McDermott Will & Schulte

One Big Beautiful Bill: New Overtime Tax Rules Employers And Employees Need To Know

United States Tax

SH

Scarinci Hollenbeck LLC

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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.

Be Very Afraid: The Canada Revenue Agency (CRA) Has Impressive Powers To Enforce Collection, Plus Penalties And Interest For Non-Compliance

The Canada Revenue Agency (CRA) possesses a wide range of administrative and enforcement powers in carrying out its mandate as the nation's tax authority.

RS

Rotfleisch & Samulovitch P.C.

Husky Energy: Canadian Court Of Appeal Confirms Denial Of Beneficial Ownership

DW

Davies Ward Phillips & Vineberg

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

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

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National Insurance

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

The Chancellor has today announced her highly anticipated autumn Budget.

United States Employment

AO

A&O Shearman

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

AM

Alvarez & Marsal

A View On The Spring Budget 2024 (Video)

United States Tax

AM

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

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

SB

SBA Lawyers LLP

Bermuda Introduces Guidance On Independent Contractors

Bermuda Employment

W

Walkers

BlueCrest Salaried Members Case: Who Is A Significant Influencer?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

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Property Taxes

2026 Government Relations Legislative Update - Week Two

The second week of the legislative session gained momentum despite the short week due to the observance of Martin Luther King Jr. Day on Monday.

United States Healthcare

BW

BrownWinick Law

What Are The Most Common Legal Mistakes First-Time Chicago Multifamily Real Estate Buyers Make (And How To Avoid Them)?

First-time multifamily buyers in Chicago often focus on price, neighborhood and cap rate but miss legal and compliance issues that silently add cost, delay closing or create post-closing liability.

United States Real Estate

GR

Gould & Ratner

Final Regulations Provide Clarity On Tax Treatment Of Wholly Owned Tribal Entities

Under regulations issued in December 2025 by the U.S. Department of the Treasury and IRS, wholly owned, Tribally chartered entities – along with Section 3 and Section 17...

United States Tax

HK

Holland & Knight

2026 Government Relations Legislative Update - Week One

United States Tax

BW

BrownWinick Law

Gaitanis v. The King – When Intention, Ownership, And "Family Assistance" Are Not Enough To Secure The GST/HST New Housing Rebate

RS

Rotfleisch & Samulovitch P.C.

Filing Period For Commercial Property Tax Appeals Commences – Nassau County Publishes 2027/28 Tentative Assessment Roll

United States Tax

FF

Farrell Fritz, P.C.

Unlocking The UPREIT Structure: A Comprehensive Guide To LTIP Units As Currency For Incentive Equity Awards

United States Tax

GP

Goodwin Procter LLP

Signed, Sealed, But Not Delivered? Don't Wonder About Taxes Under New Postal Service Rules

United States Tax

N

Nossaman LLP

New Hampshire Tax Amnesty Program Provides An Excellent, Limited Time Opportunity To Resolve Prior Period Liabilities

United States Tax

AM

Alvarez & Marsal

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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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