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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.

Self-Report Or Risk Penalties: Canada's Enhanced Mandatory Tax Disclosure Rules Explained

On June 22, 2023, the Income Tax Act was amended to enhance Canada's mandatory disclosure rules, which are contained in Sections 237.3 to 237.5.

RS

Rotfleisch & Samulovitch P.C.

First-Time Buying A Home In Canada: Essential Tax Incentives And Rebates You Should Know

First-time home buyers in Canada have access to a variety of government programs designed to support their entry into the housing market. This article focuses specifically on Federal tax-related programs—most of which are administered by the Canada Revenue Agency.

RS

Rotfleisch & Samulovitch P.C.

The Same But Different – The Types Of Dividends And Their Impact On Taxes

One of the benefits of incorporation is that it allows for the use of dividends, which can be taxed at lower rates through the dividend tax credit regime.

DS

Devry Smith Frank LLP

Trust Planning For Estate Tax And Income Tax Benefits – Using A General Power Of Appointment (GPOA)

A General Power of Appointment (GPOA) is a tax-efficient planning tool that can allow certain assets in an irrevocable trust to receive a step-up in income tax basis at death.

United States Tax

HL

Hinkle Law Firm

Canadian Crypto Tax Lawyer's Review Of The Terra Collapse And Do Kwon's Guilty Plea

RS

Rotfleisch & Samulovitch P.C.

New GST Voluntary Disclosure Guidelines!

MK

Millar Kreklewetz

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

United States Tax

C

Caldwell

IRS And Treasury Release 2025-2026 Priority Guidance Plan

United States Tax

LL

Loeb & Loeb LLP

Tax Traps And Opportunities When Selling Your Medical Practice

United States Tax

KR

Kaufman Rossin

Long-Arm Of CRA Collections

MK

Millar Kreklewetz

Here's What The 'One Big Beautiful' Bill Means For Employees And Employers

United States Tax

TR

Tully Rinckey

One Big Beautiful Bill Act (OBBB)

United States Tax

FL

Fennemore

Fall Tax Briefing: Trust Tax Structures, Mutual Fund Trust Eligibility, Director Liability And More

WD

Wildeboer Dellelce LLP

Canada Revenue Agency Overhauls The Voluntary Disclosures Program: Key Highlights

BC

Blake, Cassels & Graydon LLP

AI "Workslop," The New Typo: Can A Culture Of Quality Guide Legal Teams Using AI?

Canada Technology

D

Dentons Canada LLP

Evolving Challenges In Employment Mediation: Managing Emotions, Shifting Strategies And Legal Trends (Podcast)

United States Employment

J

JAMS

Stop ERP Failures: Critical Mistakes To Avoid In Your Digital Transformation (Video)

United States Strategy

TS

Taft Stettinius & Hollister

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

United States Litigation

J

JAMS

California Air Resources Board Publishes Draft SB 261 Guidance

United States Commercial

RG

Ropes & Gray LLP

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Related Country Guides

Highlighted Content

Self-Report Or Risk Penalties: Canada's Enhanced Mandatory Tax Disclosure Rules Explained

RS

Rotfleisch & Samulovitch P.C.

First-Time Buying A Home In Canada: Essential Tax Incentives And Rebates You Should Know

RS

Rotfleisch & Samulovitch P.C.

Does Your Job Require You To Buy Luxury Goods? And, Can You Deduct Those Luxury Goods On Your Taxes? The Case Of Samotus v The King

RS

Rotfleisch & Samulovitch P.C.

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

RS

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.

Property Taxes

How U.S. Commercial Real Estate Investors Can Best Leverage' Nonrecognition Tax Transactions' To Defer Tax

For U.S. taxpayers looking to strategically manage their tax obligations, nonrecognition transactions offer a valuable set of tools.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The 2025 Amendments To The Real Property And Tax Laws Impact On Local Governments' Regulation Of Short-Term Rental Units.

On December 21, 2024, New York passed an Act outlining the registration and record keeping requirements for short-term rental units in certain municipalities throughout the State.

United States Real Estate

Whiteman Osterman & Hanna LLP

F.I.R.P.T.A. Revisited -- Things To Remember When Nonresidents Invest In U.S. Real Property

The year 2025 marks the 45th anniversary of the enactment of the Foreign Investors Real Property Tax Act. It is a good time to revisit issues that are faced by nonresident investors considering...

United States Tax

RP

Ruchelman PLLC

A Victory For All Charities, Not Just Housing Providers: 3 Takeaways From Stamford Kiwanis

Canada Commercial

MT

Miller Thomson LLP

Update On RPTL § 575-b: Real Property Taxation Of Solar And Wind Energy Systems In New York State

United States Tax

FF

Farrell Fritz, P.C.

FIRPTA Relief For Inbound "F" Reorganizations

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

California Supreme Court Issues Significant Opinion Concerning The Assessment Of Intangible Assets In Property Taxation

United States Tax

GT

Greenberg Traurig, LLP

Consider Filing Your Real Estate Tax Abatement Application

United States Tax

RM

Rich May

The Hidden Forces Driving Long Island's Annual Property Tax Increases

United States Tax

FF

Farrell Fritz, P.C.

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Tax Treaties

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

The United States Internal Revenue Service (IRS) has issued new guidance that provides reassurance regarding the application of U.S. income tax treaties to widely used cross-border investment structures...

United States Tax

C

Caldwell

Cross-Border Tax Lawyer On Trump's 'One Big Beautiful Bill' (OBBB): Key Impacts For Canadians

The United States' One Big Beautiful Bill (OBBB), signed into law in 2025, represents a sweeping tax overhaul for individuals and corporations.

RS

Rotfleisch & Samulovitch P.C.

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

In a general legal advice memorandum dated September 8, 2025, with a release date of September 19 (the "GLAM"), the Chief Counsel's office...

MB

Mayer Brown

Moving South For The Winter? How That May Impact The Taxes You Owe

DS

Devry Smith Frank LLP

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

AM

Alvarez & Marsal

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

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

TL

Torys LLP

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

RA

Rosen & Associates

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

CW

Clark Wilson LLP

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Tax Authorities

The Same But Different – The Types Of Dividends And Their Impact On Taxes

One of the benefits of incorporation is that it allows for the use of dividends, which can be taxed at lower rates through the dividend tax credit regime.

DS

Devry Smith Frank LLP

British Columbia Court Of Appeal Upholds Additional Transfer Tax Assessment In Foreign Entity Trust Case

The BC Court of Appeal confirms that additional property transfer tax (ATT) applies to foreign entities, even when using trust or agency arrangements. Legal title matters more than beneficial ownership.

Canada Real Estate

WG

Watson Goepel LLP

Trust Planning For Estate Tax And Income Tax Benefits – Using A General Power Of Appointment (GPOA)

A General Power of Appointment (GPOA) is a tax-efficient planning tool that can allow certain assets in an irrevocable trust to receive a step-up in income tax basis at death.

United States Tax

HL

Hinkle Law Firm

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

Canadian Crypto Tax Lawyer's Review Of The Terra Collapse And Do Kwon's Guilty Plea

RS

Rotfleisch & Samulovitch P.C.

New Legislative Proposals Boost The Appeal Of Employee Ownership Trusts

Canada Employment

BJ

Bennett Jones LLP

The Spousal Unity Rule: An Unconstitutional Grantor Trust Trigger

United States Family

ML

Milbank LLP

New GST Voluntary Disclosure Guidelines!

MK

Millar Kreklewetz

Endowment Tax Changes: Secondaries Market Implications In 2025 And Beyond

United States Wealth Mgt

RG

Ropes & Gray LLP

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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

AM

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

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

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

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

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

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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