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.
Article
Limited In Name Only – Second Circuit Narrows The Path For Self-employment Tax Partnership Planning
The Second Circuit's ruling in Soroban Capital Partners LP v. Commissioner establishes that a "limited partner" must have both limited liability and no role in running, managing, or controlling the partnership to qualify for the self-employment tax exception. This decision, alongside the Fifth Circuit's revised opinion in Alain v. Commissioner, creates a circuit split with significant implications for fund managers who structure ownership through limited partnerships to minimize self-employment tax
United States Tax
WT
Winston Taylor
Article
City Of New Orleans Announces Sales Tax Amnesty Program
The City of New Orleans Department of Finance has launched a Sales Tax Amnesty Program offering businesses a limited-time opportunity to settle overdue sales tax obligations with significant penalty relief. Through December 31, 2026, qualifying taxpayers can resolve delinquent balances for sales taxes, use taxes, hotel/motel taxes, and other municipal taxes while having all penalties, negligence fees, and half of accrued interest waived.
United States Tax
LL
Liskow & Lewis
Article
Proposed Nondiscrimination Rule For Private School Admissions, Financial Assistance, And Other Programs
The IRS has proposed new regulations that would impose nondiscrimination requirements on private schools seeking to maintain their tax-exempt status under section 501(c)(3). These regulations would prohibit policies discriminating on the basis of race, color, or national or ethnic origin in admissions, financial assistance, and other school programs. The proposed rules raise important questions about how private schools can structure their programs while complying with federal tax law requirements.
United States Tax
JD
Jones Day
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Article
City Of New Orleans Announces Sales Tax Amnesty Program
The City of New Orleans Department of Finance has launched a Sales Tax Amnesty Program offering businesses a limited-time opportunity to settle overdue sales tax obligations with significant penalty relief. Through December 31, 2026, qualifying taxpayers can resolve delinquent balances for sales taxes, use taxes, hotel/motel taxes, and other municipal taxes while having all penalties, negligence fees, and half of accrued interest waived.
United States Tax
LL
Liskow & Lewis
Article
CDFTA Addresses Stakeholder Questions on California’s SB 122 Software and SaaS Tax
California's Department of Tax and Fee Administration held its second meeting to discuss emergency regulations implementing Senate Bill 122, which will extend sales and use tax to prewritten software and SaaS starting January 1, 2027. Stakeholders raised critical questions about sourcing rules, contract transitions, multistate deployment, and administrative provisions that remain unresolved as the implementation date approaches.
United States Tax
GT
Greenberg Traurig, LLP
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National Insurance

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Property Taxes

Article
Residential Vacancy Tax Preempted By State Law
A California Court of Appeal has invalidated San Francisco's Empty Homes Tax, ruling that the Ellis Act—which protects property owners' right to exit the rental market—also shields them from being forced to enter it through vacancy taxation. This landmark decision raises critical questions about the viability of similar residential vacancy taxes that other California municipalities have enacted or are considering as housing policy tools.
United States Real Estate
CC
Cox, Castle & Nicholson
Article
Are You Also Confused How New York City's Pied-à-Terre Tax Applies To You?
New York City's Pied-à-Terre Tax Law has created uncertainty for homeowners following the Department of Finance's adoption of final rules and mailing of thousands of surcharge notification letters. This comprehensive analysis examines the tax's application to residential properties, clarifies common scenarios involving trusts and business entities, and provides guidance on exemption qualifications and appeal procedures before the October 6, 2026 deadline.
United States Tax
HK
Holland & Knight
Article
GT SALT Team On The Move (September–October 2026 Digest)
Greenberg Traurig's State and Local Tax team is hitting the road this fall with a packed schedule of speaking engagements at premier tax conferences across the country. From the COST Annual Meeting in San Antonio to the Hartman SALT Forum in Nashville, GT attorneys will address critical topics including legislative updates, apportionment issues, property tax developments, and multistate planning strategies that are shaping the state tax landscape.
United States Tax
GT
Greenberg Traurig, LLP
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Sales Taxes: VAT, GST

Article
City Of New Orleans Announces Sales Tax Amnesty Program
The City of New Orleans Department of Finance has launched a Sales Tax Amnesty Program offering businesses a limited-time opportunity to settle overdue sales tax obligations with significant penalty relief. Through December 31, 2026, qualifying taxpayers can resolve delinquent balances for sales taxes, use taxes, hotel/motel taxes, and other municipal taxes while having all penalties, negligence fees, and half of accrued interest waived.
United States Tax
LL
Liskow & Lewis
Article
CDFTA Addresses Stakeholder Questions on California’s SB 122 Software and SaaS Tax
California's Department of Tax and Fee Administration held its second meeting to discuss emergency regulations implementing Senate Bill 122, which will extend sales and use tax to prewritten software and SaaS starting January 1, 2027. Stakeholders raised critical questions about sourcing rules, contract transitions, multistate deployment, and administrative provisions that remain unresolved as the implementation date approaches.
United States Tax
GT
Greenberg Traurig, LLP
Article
Coming Attractions: California Previews Rules On SaaS And Digital Products Tax
The California Department of Tax and Fee Administration (CDTFA) has released draft regulatory language it is considering proposing, offering its first comprehensive view of how it may administer Senate Bill 122, California's expansion of sales and use tax to software as a service (SaaS) and certain digital products beginning January 1, 2027. CDTFA has not yet formally proposed these regulations through the emergency rulemaking process.
United States Tax
HK
Holland & Knight
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