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Tax Law and International Tax Law

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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.

Understanding Tax Obligations For Tribal Citizens

In this article, we explore how income, sales, and employment are taxed in Indian Country — helping Tribal leaders, advisors, and members make informed decisions that support sovereignty and long-term goals.

United States Tax

MG

MGO CPA LLP

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

What's new: The Fifth Circuit rejected the IRS' "passive investor" test for the self-employment tax exception, holding that a "limited partner"...

United States Tax

SA

Skadden Arps Slate Meagher & Flom

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

The Wall Street Journal recently featured insights from Evan Morgan, CPA and a principal at Kaufman Rossin's tax advisory services, on the introduction of Trump accounts for kids. (should be PR)...

United States Tax

KR

Kaufman Rossin

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

Our tax professionals recently contributed an article to Tax Notes International titled "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

Avoiding IRS Accuracy Penalties For A Substantial Underpayment Of Tax

United States Tax

FB

FBT Gibbons

2026 Crypto Tax Forecast: Hot With A High Chance Of Legislation

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Please Mister Postman: New Postmark Rules May Complicate Filing Deadlines

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

A Smart Way To Plan For High State Income Taxes: The Nevada ING Trust

United States Tax

DW

Dickinson Wright PLLC

Treasury Issues Transition Guidance For Taxpayers With One-month Deferral Elections

United States Tax

SR

McDermott Will & Schulte

Fifth Circuit Overrules Tax Court, Providing Major Victory For Limited Partners On Self-Employment Tax

United States Tax

AG

Akin Gump Strauss Hauer & Feld LLP

Sales And Use Tax 2026 Updates In North Carolina: What Business Owners Need To Know

United States Tax

YM

Young Moore and Henderson

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Webinars

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Recorded on 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

Withholding Tax

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

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

Misclassifying income partners, overlooking state tax obligations, and poor distribution planning are just a few tax traps law firms often fall into.

United States Tax

MG

MGO CPA LLP

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

To be competitive in the site selection process, state and local governments know that they must provide enticing incentive packages that catch a company's eye.

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

One Big Beautiful Bill Act, Part 1: Deductions For Tipped Wages, Overtime Breaks, And The New Fringe Benefits Playbook (Podcast)

United States Employment

MB

Mayer Brown

Managing Tax Complexities In Global Business Transactions

United States Commercial

GGI Global Alliance

Crypto Tax Safe Harbor: ETF Staking

United States Technology

CG

Cahill Gordon & Reindel LLP

One Big Beautiful Bill Act

United States Tax

MB

Mayer Brown

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Tax Treaties

Understanding Tax Obligations For Tribal Citizens

In this article, we explore how income, sales, and employment are taxed in Indian Country — helping Tribal leaders, advisors, and members make informed decisions that support sovereignty and long-term goals.

United States Tax

MG

MGO CPA LLP

The Relevance Of Relevance And The Economic Substance Doctrine

The economic substance doctrine in the U.S. has its roots in case law that aimed to deny tax benefits generated from certain abusive transactions entered into solely or primarily to obtain tax benefits.

United States Tax

RP

Ruchelman PLLC

IRS Criminal Voluntary Disclosure Program (VDP) Changes Take Effect In Early 2026: How Crypto Tax Disclosures And FATCA Reporting Obligations Affect U.S. Tax Compliance

The IRS has outlined plans to revise its Criminal Voluntary Disclosure Program (CVDP) in early 2026, with proposed rules aimed at improving consistency and predictability in handling willful tax noncompliance disclosures.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

OECD Pillar Two Side-by-Side Safe Harbor Package: Technical Review And Implications

United States Tax

HK

Holland & Knight

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

United States Tax

FL

Foley & Lardner

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

United States Strategy

AG

Akin Gump Strauss Hauer & Feld LLP

Cross-border Trust Strategies: Maximising Jurisdictional Advantages

United States Commercial

GGI Global Alliance

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

United States Employment

RP

Ruchelman PLLC

Relevant International Updates

United States Tax

KM

Katten Muchin Rosenman LLP

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Transfer Pricing

Supplementary Law No. 225/2026: Taxpayers' Defense Code

On January 9, 2026, the final text of the Supplementary Law ("LC") No. 225/2026 was published in the Official Gazette of the Federal Government, which launches the Taxpayers´ Defense Code (the "Code").

United States Tax

MB

Mayer Brown

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&M Tax Policy Insights – November 2025

AM

Alvarez & Marsal

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

United States Tax

N

NERA

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

United States Tax

LL

Loyens & Loeff

Commentary On New Canadian Transfer Pricing Legislation

United States Tax

RP

Ruchelman PLLC

What Landmark Israeli Transfer Pricing Case, Hexadite Ltd. v. Israel Tax Authority, Means For U.S. Multinationals

United States Tax

RS

Rotfleisch & Samulovitch P.C.

FAQ: How Tax And Tariff Changes Are Impacting Manufacturing CFOs

United States Tax

MG

MGO CPA LLP

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Sales Taxes: VAT, GST

Understanding Tax Obligations For Tribal Citizens

In this article, we explore how income, sales, and employment are taxed in Indian Country — helping Tribal leaders, advisors, and members make informed decisions that support sovereignty and long-term goals.

United States Tax

MG

MGO CPA LLP

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

Le Conseil d'Etat confirme la déductibilité en matière d'IS et de TVA des frais d'avocat engagés dans le cadre d'un LBO secondaire par une société mère française (cible de l'acquisition).

United States Tax

MB

Mayer Brown

Sales And Use Tax 2026 Updates In North Carolina: What Business Owners Need To Know

The North Carolina Department of Revenue published its 2026 Sales and Use Tax Bulletins effective January 1, 2026. The bulletins include several notable updates providing new guidance on tariffs, parking fees...

United States Tax

YM

Young Moore and Henderson

Asia Tax Bulletin - Winter 2025/2026

MB

Mayer Brown

Louisiana's New Combined State And Local Sales Tax Return Set To Be Available For Filing On February 1, 2026

United States Tax

LL

Liskow & Lewis

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

United States Tax

DW

Davis Wright Tremaine

Time Critical Postmark? New USPS Regulations

United States Tax

LL

Liskow & Lewis

Administration Of Irrevocable Life Insurance Trusts

United States Family

WD

Wiggin & Dana

Real Estate Tax Considerations In New Hampshire

United States Tax

MM

McLane Middleton, Professional Association

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Latest Videos

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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

Kirsten Burmester Explores APAs, Audits, MAPs And ICAPs At TP Minds Americas

CD

Caplin & Drysdale

Investment Taxation In The U.S., Spain, Panama And Colombia

HK

Holland & Knight

Carolyn Schenck Addresses Criminal Enforcement And Exempt Organizations At TEGE Annual Exempt Organizations Update And Meeting

CD

Caplin & Drysdale

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

CD

Caplin & Drysdale

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