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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.

BC Extends PST To New Services

British Columbia has recently announced a further expansion of its Provincial Sales Tax ("PST") base – a move that will not surprise those who have watched the province's post-HST trajectory.

MK

Millar Kreklewetz

Federal Court Of Appeal Applies GAAR To CCPC Planning In DAC Investment Holdings

On February 20, 2026, the Federal Court of Appeal ("FCA") released its decision in Canada v. DAC Investment Holdings Inc., 2026 FCA 35 ("DAC"), overturning the Tax Court of Canada's ("TCC")...

AB

Aird & Berlis LLP

Potential California Mandatory Worldwide Combination: Unintended Consequences

California is one of the most recent states to consider legislation adopting mandatory worldwide combined reporting.

United States Tax

JW

Jones Walker

Looking To Make 2026 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

Every year, as June 15 rolls around, hundreds of thousands of Americans living abroad receive the same unwelcome reminder: it's time to file US taxes again.

MP

Moodys Private Client Law LLP

Société reconstituée, responsabilité réactivée? Pas si vite, dit la Cour de l'impôt

MT

Miller Thomson LLP

Treasury Issues Initial Guidance To Determine Material Assistance To Implement The OBBBA's Foreign Entity Of Concern Provisions

United States Tax

SJ

Steptoe LLP

Top 10 Legal Issues Family Offices Should Prioritize In 2026

United States Tax

AF

ArentFox Schiff

Sale Of A Business To An ESOP – Key Tax Benefits

United States Tax

BS

Bond, Schoeneck & King PLLC

Nassau County Extends 2027/28 Property Tax Appeal Deadline

United States Tax

FF

Farrell Fritz, P.C.

Understanding The Internal Revenue Code's "Augusta Rule"

United States Tax

Aa

Adams and Reese

Pillar Two: General Overview Of Side-by-Side Package – New York Office Snippet

United States Tax

LL

Loyens & Loeff

Permanent Establishment And Remote Work: Updated OECD Guidance

AB

Aird & Berlis LLP

Navigating Indirect Tax Audits: Key Insights And Resolution Strategies

BC

Blake, Cassels & Graydon LLP

LDR Streamlines PTE Election Documentation Requirements

United States Tax

LL

Liskow & Lewis

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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

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Highlighted Content

Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies To Cost Of A Self-Supply Housing

RS

Rotfleisch & Samulovitch P.C.

How GST Exemptions Work In First Nations' Commerce: Commentary On Canada v. LBL Holdings Limited (2025 FCA 186)

RS

Rotfleisch & Samulovitch P.C.

How American 'Jock Tax' And State Income Tax Affect NFL Players, Other Professional Athletes: The Sam Darnold Super Bowl Example

United States Tax

RS

Rotfleisch & Samulovitch P.C.

What To Do When You Receive A Notice Of Non-Compliance: Advanced Strategies To Comply With A Canadian Tax Audit, Fixing Honest Tax Mistakes, Resolving CRA Audits, And Canadian Crypto Tax Challenges While Avoiding Costly CRA Penalties

RS

Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Expanding Minister Of National Revenue Powers During Reassessments Under Income Tax Act, Subsection 152(9) – Perspective From Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec

RS

Rotfleisch & Samulovitch P.C.

BC Foreign Buyer Tax vs Ontario Non-Resident Speculation Tax: Comprehensive Guide To Rates, Exemptions, Key Differences, Implications, And Compliance For Canadian Real Estate Investors And Foreign Buyers

RS

Rotfleisch & Samulovitch P.C.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

RS

Rotfleisch & Samulovitch P.C.

Sales Taxes: VAT, GST

Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies To Cost Of A Self-Supply Housing

In Caddell v. The King, 2026 TCC 27, the Tax Court of Canada examined whether two individual taxpayers were required to self-assess and remit GST under the self-supply rules in subsection 191(1) of the Excise Tax Act after occupying a newly constructed home.

RS

Rotfleisch & Samulovitch P.C.

How GST Exemptions Work In First Nations' Commerce: Commentary On Canada v. LBL Holdings Limited (2025 FCA 186)

The Federal Court of Appeal's decision in Canada v. LBL Holdings Limited addresses an important question at the intersection of tax law and Indigenous rights: when is a supplier required to collect and remit GST (Goods and Services Tax) on sales ...

RS

Rotfleisch & Samulovitch P.C.

BC Extends PST To New Services

British Columbia has recently announced a further expansion of its Provincial Sales Tax ("PST") base – a move that will not surprise those who have watched the province's post-HST trajectory.

MK

Millar Kreklewetz

Tax-Efficient Charitable Giving At Death: Issues Requiring Consideration

United States Tax

CL

Carter Ledyard & Milburn

No ITCS For Credit Card Loyalty Expenses - For Banks

MK

Millar Kreklewetz

CRA Service Levels 2026: Why The CRA's 70% Call-Answering Target Is A Problem For Taxpayers

RS

Rotfleisch & Samulovitch P.C.

Changes To Quebec's Voluntary Disclosure Program: Eligibility, Obligations, And Tax Forgiveness For Taxpayers

RS

Rotfleisch & Samulovitch P.C.

Trailing Commissions No Longer Exempt?

MK

Millar Kreklewetz

Les pénalités de l'ARC liées au feuillet T4A s'abattent sur le secteur du camionnage en 2025 : êtes-vous conforme?

MT

Miller Thomson LLP

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Transfer Pricing

DTA TP Working Group Clarifies Approach To Transfer Pricing Risk Analysis

The Transfer Pricing (TP) coordination group of the Dutch Tax Authorities (DTA) recently published an internal note, Opzet en aandachtspunten TP‑analyse, explaining how inspectors are expected to prepare...

United States Tax

AM

Alvarez & Marsal

Tax Alert: Changes To Canada's Transfer Pricing

A significant chapter in Canadian tax law is being rewritten. On Nov.⁠ 4,⁠ 2025, the federal government tabled Budget 2025, which introduced a comprehensive modernization of Canada's transfer pricing rules under section 247 of the Income Tax Act.

SL

Segal GCSE LLP

A&M's Asia–Pacific Private Capital Tax Top 10 – 2025 Q4

In 2020, the Government of India (Government) amended its Foreign Direct Investment (FDI) Policy through Press Note 3 (PN3) whereby investments from countries sharing a land border with India...

AM

Alvarez & Marsal

A&M Tax Policy Quarterly Outlook: Q4 2025

United States Tax

AM

Alvarez & Marsal

Are Your Financial Reporting Valuations Compromising Your Tax Positions?

United States Tax

AC

Ankura Consulting Group LLC

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

United States Tax

MB

Mayer Brown

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

United States Tax

FL

Foley & Lardner

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

AM

Alvarez & Marsal

A Welcome Reset: CRA Guidance Signals A More Balanced Approach To Voluntary Disclosures

GW

Gowling WLG

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Inheritance Tax

Looking To Make 2026 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

Every year, as June 15 rolls around, hundreds of thousands of Americans living abroad receive the same unwelcome reminder: it's time to file US taxes again.

MP

Moodys Private Client Law LLP

Foreign Beneficiaries And Foreign Estate Taxes: With Globalization Comes Complexity

Canadian families are more global than ever and this trend will only continue.

OE

O'Sullivan Estate Lawyers LLP

New Report Highlights Increase In Lifetime Real Estate Transfers In The U.S.

Leaving real estate to heirs through a will or a revocable trust has long been standard practice in estate planning. Many clients expect to pass along the home they have lived in for years...

United States Real Estate

FF

Farrell Fritz, P.C.

U.S. Estate Tax Planning For Canadians Under The One Big Beautiful Bill Act

A

Altro LLP

Happy New Year: U.S. Estate Tax Reform And The Impact Of The One Big Beautiful Bill Act On Canadians

Worldwide Family

OE

O'Sullivan Estate Lawyers LLP

The One Big Beautiful Bill Act And Estate Planning: What You Need To Know

United States Tax

BL

Buckley Law

Autumn Budget 2025 – Pensions Aspects

United States Employment

MB

Mayer Brown

Autumn Budget 2025—the Pensions Angle

United States Employment

AO

A&O Shearman

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

GT

Greenberg Traurig, LLP

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Property Taxes

The Hidden Trap: How Transfer Taxes Can Sneak Up On Lease Transactions

While most people anticipate encountering transfer taxes when buying or selling real estate, many are caught off guard by state and local transfer taxes that can significantly affect leasing transactions.

United States Real Estate

FB

FBT Gibbons

Nassau County Extends 2027/28 Property Tax Appeal Deadline

Nassau County taxpayers have been granted an extension of time to challenge their property taxes for the upcoming 2027/28 tax year.

United States Tax

FF

Farrell Fritz, P.C.

Toronto Tax Increases, Provincial Deadlines And Tax Relief Options

Property owners in Toronto and across Ontario face a number of important developments in 2026 that may impact their tax obligations.

AB

Aird & Berlis LLP

New Jersey Court Defines Standards For Immediate Tax Foreclosure On Abandoned Property

United States Real Estate

RD

Riker Danzig LLP

Moving Assets In Tax Disputes? Think Again!

MK

Millar Kreklewetz

Conservation Tax Credit In NC: Who Is Eligible And How To Apply

United States Tax

YM

Young Moore and Henderson

Case Study: Guiding An Entrepreneur Through Strategic Tax And Real Estate Planning

United States Real Estate

MG

MGO CPA LLP

Critical 2026 New Jersey Property Tax Appeal Deadlines Are Approaching

United States Real Estate

GB

Genova Burns

Florida House Of Representatives Readies Three Property Tax Relief Proposals For Full Consideration

United States Tax

JW

Jones Walker

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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

Upcoming Events

Carolyn Schenck Addresses International Transactions And Latest In Crypto Enforcement At International Tax Institute

United States Tax

CD

Caplin & Drysdale

Conor Desmond Analyzes AI Ethics At FBA Insurance Tax Seminar

United States Tax

CD

Caplin & Drysdale

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

United States Tax

CD

Caplin & Drysdale

COST’s 2026 Southeast Regional State Tax Seminar

United States Tax

SR

McDermott Will & Schulte

Understanding The BBA Partnership Audit Rules 2026

United States Tax

HK

Holland & Knight

Carolyn Schenck Explores How Tax Cases Turn Criminal On California Lawyers Association Women In Tax Webinar

United States Tax

CD

Caplin & Drysdale

IFA USA 54th Annual Conference

United States Tax

HK

Holland & Knight

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

United States Tax

BI

Buchanan Ingersoll & Rooney PC

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