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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.

Qualified Small Business Stock Benefits Expanded Under The One Big Beautiful Bill Act

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the "Act") into law. Among the many changes, the Act expands the favorable tax treatment...

United States Tax

BC

Bryan Cave Leighton Paisner

U.S. Drops Proposed Sec. 899 Retaliatory Taxes In Pillar 2 Deal

In a significant development in global tax diplomacy, the United States (U.S) has agreed to drop proposed Section 899 retaliatory taxes as part of an international accord under the OECD's Pillar II framework.

United States Tax

SG

SNG Grant Thornton

One Big Beautiful Bill And Opportunities To Avoid Or Defer Tax On Gains

On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (H.R.1) (OBBBA). This alert focuses on OBBBA changes regarding qualified small business stock (QSBS)...

United States Tax

LS

Lowenstein Sandler

IRS Issues Further Guidance On Withholding And Reporting Of Uncashed Checks

Uncashed checks are a common source of headaches for retirement plan administrators. On July 16, the IRS issued Revenue Ruling 2025-15, which builds on prior IRS guidance...

United States Tax

GG

Groom Law Group

Analysis Of International Tax Changes Under The 2025 Tax Legislation

United States Tax

B

BakerHostetler

Increases To The Federal Estate And Gift Tax Exemption Under The One Big Beautiful Bill Act

United States Tax

AP

Arnold & Porter

A Look At The International Tax Changes In The One Big Beautiful Bill Act

United States Tax

HK

Holland & Knight

Tribal Tax Provisions In (And Missing From) The One Big Beautiful Bill Act

United States Tax

HK

Holland & Knight

Qualified Small Business Stock (QSBS) Regime Expanded Under 'One Big Beautiful Bill Act'

United States Tax

GT

Greenberg Traurig, LLP

Key Estate Planning Implications Following Passage Of The One Big Beautiful Bill Act

United States Tax

MP

Manatt, Phelps & Phillips LLP

The OBBB Act | Tax Extensions & Adjustments

United States Tax

N

Nossaman LLP

One Big Beautiful Bill: How Are North Carolina Tax-Exempt Organizations Affected?

United States Tax

Wa

Ward and Smith, P.A.

2025 Tax Act: Key Changes For Businesses And Individuals

United States Tax

GT

Greenberg Traurig, LLP

Expanded QSBS Tax Benefits: Shorter Holding Periods, Higher Exclusions And Broader Eligibility

United States Tax

BT

Barnes & Thornburg

CTPAT: An Anchor For Weathering The Trade Storms

United States International

BG

Braumiller Law Group, PLLC

Summary - Tax Provisions In The One Big Beautiful Bill

United States Tax

HE

Hall Estill

Avoid Costly Mistakes: Insights From Recent ERP Legal Battles (Video)

United States Technology

TS

Taft Stettinius & Hollister

The Art Of The (UK) Deal

United States International

BG

Braumiller Law Group, PLLC

Trump's Plan B For Tariffs

United States International

BG

Braumiller Law Group, PLLC

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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

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Inheritance Tax

The OBBB Act | Agriculture Reimagined: Conservation, Taxes & Specialty Crops

On Friday, July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (H.R. 1) Public Law No: 119-21 (The OBBB Act).

United States Government

N

Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

Last week, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA). At nearly 900 pages in length, OBBBA's size lives up to its name by enacting sweeping changes...

United States Family

LS

Lowenstein Sandler

Senate Moves To Scale Back Clean Energy Tax Credits Under Inflation Reduction Act: Latest Updates

The U.S. Senate on July 1, 2025, passed an updated version of the budget reconciliation bill 51-50, along party lines.

United States Tax

HK

Holland & Knight

The Accidental Art Collector: Income And Estate Tax Considerations

United States Tax

PB

Porzio, Bromberg & Newman

Moving To A New State? Update Your Estate Plan

United States Family

IG

IR Global

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

One Big, Beautiful Bill . . . Simplified

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Charitable Giving Techniques To Maximize An Estate Plan

United States Tax

BS

Ballard Spahr LLP

Law Over Borders Comparative Legal Guide 2025

United States Tax

KM

Katten Muchin Rosenman LLP

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Income Tax

U.S. Drops Proposed Sec. 899 Retaliatory Taxes In Pillar 2 Deal

In a significant development in global tax diplomacy, the United States (U.S) has agreed to drop proposed Section 899 retaliatory taxes as part of an international accord under the OECD's Pillar II framework.

United States Tax

SG

SNG Grant Thornton

One Big Beautiful Bill And Opportunities To Avoid Or Defer Tax On Gains

On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (H.R.1) (OBBBA). This alert focuses on OBBBA changes regarding qualified small business stock (QSBS)...

United States Tax

LS

Lowenstein Sandler

IRS Issues Further Guidance On Withholding And Reporting Of Uncashed Checks

Uncashed checks are a common source of headaches for retirement plan administrators. On July 16, the IRS issued Revenue Ruling 2025-15, which builds on prior IRS guidance...

United States Tax

GG

Groom Law Group

Increases To The Federal Estate And Gift Tax Exemption Under The One Big Beautiful Bill Act

United States Tax

AP

Arnold & Porter

One Big Beautiful Bill – Solar And Wind PTCs And ITCs

United States Energy

WS

Winston & Strawn LLP

A Look At The International Tax Changes In The One Big Beautiful Bill Act

United States Tax

HK

Holland & Knight

Tribal Tax Provisions In (And Missing From) The One Big Beautiful Bill Act

United States Tax

HK

Holland & Knight

Qualified Small Business Stock (QSBS) Regime Expanded Under 'One Big Beautiful Bill Act'

United States Tax

GT

Greenberg Traurig, LLP

Key Estate Planning Implications Following Passage Of The One Big Beautiful Bill Act

United States Tax

MP

Manatt, Phelps & Phillips LLP

See more

Transfer Pricing

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

Our recent blog post, The First Sale Doctrine: A Strategic Tool for Reducing Tariffs—But Only If You Do It Right, generated a lot of questions.

United States International

HS

Harris Sliwoski

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

President Trump has signed into law a comprehensive tax reform package that permanently extends several expiring provisions of the Tax Cuts and Jobs Act (TCJA) and enacts key tax measures central to his 2024 reelection...

United States Tax

CL

Carter Ledyard & Milburn

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

The Internal Revenue Service (IRS) is facing a steep workforce reduction that threatens its capacity to assist businesses just as many confront growing uncertainty around global trade...

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

Navigating Tariffs And Income Taxes And Transfer Pricing

United States Tax

JD

Jones Day

Trade, Tariffs, And Tax Effects: Deal-Maker Considerations For Diligence And Structuring

United States International

R

Riveron

IRS Transfer Pricing Guidance: Adjustments Based On Actual Results

United States Tax

CD

Caplin & Drysdale

Three International Tax Cases Practitioners Must Watch In 2025

United States Tax

KR

Kaufman Rossin

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Latest Videos

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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

Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

You Can Run But You Can't Hide From The IRS (Video)

HK

Holland & Knight

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