This Article is no longer available, this page is showing similar articles.

Tax Law and International Tax Law

Subscribe

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.

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

In a groundbreaking Maryland digital advertising tax case, a federal judge in October 2025 struck down a vital element of Maryland's Digital Advertising Gross Revenues Tax (DAT), barring the state from upholding its prohibition on passing Maryland tax costs directly to consumers.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Tax Court Revokes Exempt Status For Failure To Satisfy The Section 501(c)(3) Operational Test

The United States Tax Court recently issued a Memorandum Opinion in Milk Saving Starving Children Foundation v. Commissioner, T.C. Memo. 2026-1, highlighting the operational test under Internal Revenue Code (I.R.C.) section 501(c)(3).

United States Tax

LL

Liskow & Lewis

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

These types of programs are not offered very often, so it is wise to consider taking advantage of them when they are made available.

United States Tax

AM

Alvarez & Marsal

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

A recent Tax Court decision highlights a mistake we continue to see far too often: assuming estate tax filings can be handled later, fixed retroactively, or cleaned up with a request to the IRS.

United States Tax

DW

Davis Wright Tremaine

IRS Ends Direct File: What U.S. Taxpayers Need To Know For The 2026 Filing Season

United States Tax

RS

Rotfleisch & Samulovitch P.C.

IRS Math And Taxpayer Help Act: Helping American Taxpayers By Making Honest Tax Mistakes Easier To Fix

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

AM

Alvarez & Marsal

OBBBA International Tax Guidance: What's New, What's Looming

United States Tax

AM

Alvarez & Marsal

Asset Sale Or Stock Or Equity Sale: How Should Sellers Plan Early?

United States Tax

SF

Stephenson Fournier

Trump's 'One Big Beautiful Bill': Major Tax Changes For 2025-2026

United States Tax

HH

Holland & Hart

401(k) And IRA Contribution Limits For 2026: Retirement Savings, Adjustments For Inflation, And SECURE 2.0 Changes American Taxpayers Must Know About

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The Side-by-side Package And The Global Minimum Tax: What You Need To Know

United States Tax

AO

A&O Shearman

Tax-Smart Strategies For Real Estate Investors In 2026

United States Tax

KR

Kaufman Rossin

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

MB

Mayer Brown

See more

Webinars

See More

20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Related Country Guides

Corporate Tax

The Side-by-side Package And The Global Minimum Tax: What You Need To Know

Following months of negotiations and speculation, the OECD released a "side-by-side" package on January 5, 2026, which is intended to address U.S. concerns about the global minimum tax (also known as Pillar Two)...

United States Tax

AO

A&O Shearman

Tax-Exempt Organizations — Amended Rules On Excise Tax On Compensation Over $1 Million Take Effect January 1, 2026

Beginning with taxable years that start after December 31, 2025, changes to section 4960 of the Internal Revenue Code (IRC)...

United States Tax

GP

Goodwin Procter LLP

EU Tax Directives #6 Repeal Of 3 Proposed EU Tax Directives - New York Office Snippet

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. Earlier this calendar year, our ‘EU Tax Directives Series' offered practical, concise summaries of key EU tax directives...

United States Tax

LL

Loyens & Loeff

The Top 10 Most Frequently Asked Questions About Renouncing US Citizenship. Get The Truth!

United States Tax

MP

Moodys Private Client Law LLP

OBBBA And Qualified Small Business Stock: Bigger, Faster, Broader Section 1202 Benefits For PE, VC And Founders

United States Tax

AM

Alvarez & Marsal

Commentary On New Canadian Transfer Pricing Legislation

United States Tax

RP

Ruchelman PLLC

Final Treasury Regulations Significantly Limit Application Of 1% Corporate Stock Buyback Tax Rules

United States Tax

JD

Jones Day

IRS Issues Revenue Procedure 2025-31 – Safe Harbor For Trusts Staking Digital Assets

United States Wealth Mgt

RG

Ropes & Gray LLP

Managing Tax Complexities In Global Business Transactions

United States Commercial

GGI Global Alliance

See more

Tax Treaties

New Section 892 Regulations: Action Points For Private Fund Sponsors And Non-U.S. Pension Plan & Sovereign Investors

The Treasury also proposed new regulations that introduce a limited safe harbor for loan origination activities (the 2025 Proposed Regulations).

United States Strategy

AG

Akin Gump Strauss Hauer & Feld LLP

Cross-border Trust Strategies: Maximising Jurisdictional Advantages

Entrepreneurs and professionals with global interests face a unique challenge: the US tax system reaches far beyond its borders. US citizens...

United States Commercial

GGI Global Alliance

An Increasingly Less Remote Situation: New O.E.C.D. Model Treaty Commentary On Remote Workers

Remote work is one of COVID-19's enduring legacies. What began as something necessary for health and safety has become a fairly conventional practice.

United States Employment

RP

Ruchelman PLLC

Relevant International Updates

United States Tax

KM

Katten Muchin Rosenman LLP

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

United States Tax

GT

Greenberg Traurig, LLP

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How To Form A Foreign-Owned U.S. Limited Liability Company That Avoids Bank Rejections, 5472 Penalties, And State Registration Traps

United States Commercial

HS

Harris Sliwoski

Asia Tax Bulletin - Autumn 2025

MB

Mayer Brown

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

United States Tax

C

Caldwell

See more

Inheritance Tax

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

The Chancellor has today announced her highly anticipated autumn Budget.

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

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

Three Big Changes To Washington Estate Tax Laws As Of July 1, 2025

United States Family

BB

Beresford Booth

Increased Federal Estate And Gift Tax Exemption Made Permanent – Planning Considerations For High Net-Worth Individuals

United States Tax

SH

Stites & Harbison PLLC

See more

Income Tax

IRS Ends Direct File: What U.S. Taxpayers Need To Know For The 2026 Filing Season

The Internal Revenue Service (IRS) has officially ended the IRS Direct File 2026 program, eliminating one of the few government-run options for free federal e-file.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Why Foreign Companies Should Not DIY A U.S. LLC

Your first American customer sends you a $50,000 purchase order.

United States Commercial

HS

Harris Sliwoski

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

OBBBA International Tax Guidance: What's New, What's Looming

United States Tax

AM

Alvarez & Marsal

Asset Sale Or Stock Or Equity Sale: How Should Sellers Plan Early?

United States Tax

SF

Stephenson Fournier

Trump's 'One Big Beautiful Bill': Major Tax Changes For 2025-2026

United States Tax

HH

Holland & Hart

401(k) And IRA Contribution Limits For 2026: Retirement Savings, Adjustments For Inflation, And SECURE 2.0 Changes American Taxpayers Must Know About

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The Side-by-side Package And The Global Minimum Tax: What You Need To Know

United States Tax

AO

A&O Shearman

Tax-Smart Strategies For Real Estate Investors In 2026

United States Tax

KR

Kaufman Rossin

See more

Latest Videos

See more

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

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Crowell Talks Tax: IRA And Tax Controversy (VIDEO)

CM

Crowell & Moring LLP

Upcoming Events

2026 Midyear Tax Meeting

United States Tax

HK

Holland & Knight

Clark Armitage Moderates Panel On AI And Transfer Pricing At IBFD X C&D Planning For An AI Future In Cross-Border Tax Administration Conference

United States Tax

CD

Caplin & Drysdale

Peter Barnes Moderates Panel On AI And The Future Of Tax Administration At IBFD X C&D Planning For An AI Future In Cross-Border Tax Administration Conference

United States Tax

CD

Caplin & Drysdale

Decision Points And Strategies In The Formation And Tax-Exemption Of New Entities

United States Tax

HK

Holland & Knight

Carolyn Schenck Discusses IRS Operations And Enforcement Priorities At FBA Tax Law Conference

United States Tax

CD

Caplin & Drysdale

Victor Jaramillo Moderates Panel On AI And Alternative Dispute Resolution At IBFD X C&D Planning For An AI Future In Cross-Border Tax Administration Conference

United States Tax

CD

Caplin & Drysdale

Energy Insights | Reforma Do Setor Elétrico (Lei Nº 15.269/2025): Desvendando As Principais Mudanças E Os Caminhos Da Regulamentação

United States Tax

MB

Mayer Brown

The 26th Annual U.S. And Europe Tax Practice Trends Conference - American Bar Association

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More