Login or Signup to Mondaq.com to recieve our newsletter

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.

A Race To Begin: IRS Guidance Sets The Clock For Solar And Wind Credits

On August 15, 2025, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Notice 2025-42 (Guidance), updating the rules on when construction is considered to have "begun"...

United States Tax

BD

Beveridge & Diamond

The One Big Beautiful Bill Act Analysis Series: An Update On Changes To Itemized Deductions

Since our prior installment in the One Big Beautiful Bill Act Analysis Series was published just days after the One Big Beautiful Bill Act (OBBBA) was signed into law, there have been noteworthy updates...

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

Partnership Representative Extended Deadline Approaching

The September 15 deadline for US partnerships to appoint a US based partnership representative is fast approaching.

United States Tax

MG

Maples Group

3rd Circuit Holds That Taxpayer Intent To Evade Taxes Not Necessary For The Indefinite Statute Of Limitations To Apply

On August 18, 2025, the United States Court of Appeals for the Third Circuit published its opinion in Murrin v. Commissioner, No. 24-2037 (3d Cir. 2025).

United States Tax

LL

Liskow & Lewis

'Trump Accounts' Are $1k Of Free Money. Here's How To Claim It.

United States Tax

KR

Kaufman Rossin

Converting From An S Corporation To Qualified Small Business Stock

United States Tax

HK

Holland & Knight

Proactive Tax Planning Strategies For Exiting Your Closely Held Business

United States Tax

MG

MGO CPA LLP

Frequently Asked Questions About International Tax And Supply Chain Realignment

United States Tax

MG

MGO CPA LLP

56th GST Council Meeting Alert

United States Tax

AM

Alvarez & Marsal

Estate Tax 2026: What You Need To Know

United States Tax

GS

Gross Shuman P.C.

A&M Tax Talks: Tax Policy Updates (Podcast)

United States Tax

AM

Alvarez & Marsal

$36M COVID Fraud Case Shows How Tax Preparers Can Trigger FCA Liability

United States Tax

MS

Miller Shah

Illinois Launches 2025 Tax Amnesty Program: A Rare Opportunity For Businesses To Settle Past Liabilities

United States Tax

BW

BrownWinick Law

Trump Administration Passes The One Big Beautiful Bill Act

United States Tax

FL

Foley & Lardner

See more

Webinars

See More

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

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

mm

Mondaq

Capital Gains Tax

Trump Administration Passes The One Big Beautiful Bill Act

On July 4, 2025, President Trump signed H.R. 1—referred to as the One Big Beautiful Bill Act (OBBBA).

United States Tax

FL

Foley & Lardner

IRS Introduces Electronic Filing For 83(b) Elections

The Internal Revenue Service ("IRS") announced a new electronic filing platform for Form 15620 to make an election pursuant to Section 83(b) of the Tax Code.

United States Tax

LL

Liskow & Lewis

Missouri Real Estate Legislative Update: Capital Gains Tax, Brokerage Agreements, And Subsidized Residential Leasing

In July, Missouri Gov. Mike Kehoe signed legislation that will significantly impact Missouri real estate investing and practice: House Bills 594 and 595. The new laws are effective as of August 28, 2025.

United States Real Estate

TC

Thompson Coburn LLP

Special Qualified Small Business Stock Issues Applicable To Pooled Investment Fund Partnerships

United States Finance

HK

Holland & Knight

Term Sheets Decoded: What Founders Should Know Before Series A Funding

United States Commercial

NG

Nyemaster Goode

Crypto For Charity: What U.S. Donors Should Know

United States Technology

CG

Cahill Gordon & Reindel LLP

Proposed Rule Modifies Timing Of "Hot Asset" Reporting

United States Tax

HK

Holland & Knight

Decoding The Tax Implications Of The One Big, Beautiful Bill Act For Companies & Investors

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Client Alert: Estate, Gift, And Income Tax Changes Under The OBBBA

United States Tax

CE

Casner & Edwards

See more

Transfer Pricing

Frequently Asked Questions About International Tax And Supply Chain Realignment

Cross-border supply chain changes can trigger exit taxes, compliance penalties, and tax inefficiencies if not planned with international tax in mind.

United States Tax

MG

MGO CPA LLP

Amendments To The German Regulation On The Attribution Of Profits To Permanent Establishments (Betriebsstättengewinnaufteilungsverordnung) Relating To Insurance Permanent Establishments

On 6 August 2025, the German Federal Ministry of Finance has published a ministerial draft containing several amendments to existing tax regulations.

United States Tax

AM

Alvarez & Marsal

Eaton's Loss To IRS Sparks Concerns Over EU Privacy Compliance

A recent federal appeals court ruling giving the IRS access to data in a transfer pricing dispute has the potential to put multinational companies on a collision course with stringent European Union privacy laws.

European Union Privacy

KR

Kaufman Rossin

Navigating Q2 2025: Essential Income Tax Accounting Insights

AM

Alvarez & Marsal

A First Sale Doctrine Checklist: Six Phases For Successful Tariff Reduction

United States International

HS

Harris Sliwoski

Trump Signs Sweeping Tax Bill Into Law, With Major Implications For Corporate Clients Worldwide

United States Tax

CL

Carter Ledyard & Milburn

IRS Workforce Losses Pose Growing Risk To Businesses Amid Tariff-driven Tax Complexity

United States Tax

WR

Wiley Rein

PER-10/PJ/2025, New Procedures For Tax Information Exchange

AM

Alvarez & Marsal

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

United States Tax

GW

Gowling WLG

See more

Tax Treaties

Asia Tax Bulletin - Summer 2025

We present to you the Summer 2025 edition of the Asia Tax Bulletin. It contains tax developments in Asia on a host of topics, such as Hong Kong's and Japan's tax legislation...

MB

Mayer Brown

The Senate Finance Committee's Proposed Section 899 Would Increase Taxes On Certain Foreign Individuals And Entities Majority-Owned By Such Individuals

On June 16, 2025, the Senate Finance Committee released its version of a tax bill, containing new proposed Section 899 of the Internal Revenue Code (which is similar to a provision approved in the earlier House tax bill).

United States Tax

ST

Simpson Thacher & Bartlett

Is Revenge A Dish Best Served Under The Tax Code?

Among the myriad provisions of the budget bill that passed the U.S. House of Representatives last month, one that has recently gained increased prominence in recent weeks is proposed Section 899, increasingly referred to as the "revenge tax."

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US Advances Retaliatory Tax Measures: What Private Capital Professionals Need To Know

United States Tax

KL

Herbert Smith Freehills Kramer LLP

PER-10/PJ/2025, New Procedures For Tax Information Exchange

AM

Alvarez & Marsal

US Senate Finance Committee Makes Changes To Proposed Section 899

United States Tax

MB

Mayer Brown

Impact Of Section 899 On Private Equity And Non-U.S. Investors

United States Tax

D

Dechert

Proposed Section 899 - The Retaliatory Tax Regime

United States Tax

KD

Kelley Drye & Warren LLP

House Passes Tax Bill: Proposed Legislation Would Increase US Taxes On Many Foreign Individuals, Entities And Governments

United States Tax

HB

Haynes and Boone

See more

Withholding Tax

Top Three Legal Considerations For Family Offices Adding Private Credit To Their Investment Portfolios

Family offices are increasingly turning to private credit as a significant component of their portfolios, underscoring a notable shift in how the world's wealthiest...

United States Commercial

KM

Katten Muchin Rosenman LLP

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

On Jan. 13, 2025, Michigan Gov. Gretchen Whitmer (D-MI) signed several bills into law to stimulate economic growth, boost research and development...

United States Tax

AC

Ankura Consulting Group LLC

The One Big Beautiful Bill Act: Key Takeaways For Clean Energy Projects And Investment

On July 4, 2025, President Trump signed into law H.R. 1, commonly known as the One Big Beautiful Bill Act (the "OBBBA").

United States Tax

WG

Weil, Gotshal & Manges LLP

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

One Big Beautiful Bill Act — Tax Highlights Related To Real Estate Investors

United States Tax

GP

Goodwin Procter LLP

G7 Pillar 2 Statement: Getting Something For Nothing

United States Tax

AM

Alvarez & Marsal

The Senate Finance Committee's Proposed Section 899 Would Increase Taxes On Certain Foreign Individuals And Entities Majority-Owned By Such Individuals

United States Tax

ST

Simpson Thacher & Bartlett

Capital Markets Insight: International Bonds As An Alternative To Debentures For Brazilian Issuers

United States Commercial

MB

Mayer Brown

Senate Finance Committee's Take On The One Big Beautiful Bill Act

United States Tax

M

Mintz

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: Recent Developments With The Inflation Reduction Act (Video)

CM

Crowell & Moring LLP

Upcoming Events

Elizabeth Stevens Analyzes IRS GLAM At International Tax Policy Forum Meeting

CD

Caplin & Drysdale

32nd Annual Paul J. Hartman State And Local Tax Forum

BB

Bass, Berry & Sims

One Big Beautiful Bill Act: Tax Changes To Domestic And Global Business

HK

Holland & Knight

COST’s 56th Annual Meeting

BB

Bass, Berry & Sims

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