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
A $13 Million Reminder: Domicile Planning Is More Than Paperwork
A Connecticut Supreme Court decision demonstrates how a $13 million estate tax dispute reinforces a critical planning lesson: formal declarations of domicile carry limited weight when contradicted by an individual's actual living patterns. The case examines how spending more time in Connecticut than Florida, despite obtaining a Florida driver's license and voter registration, led to a substantial tax liability.
United States Tax
WD
Wiggin & Dana
Article
Pennsylvania Decouples From Federal Interest Expense Rules
Pennsylvania's Department of Revenue has eliminated a key safe harbor for consolidated filers, requiring separate-company calculations of federal interest expense limitations under IRC Section 163(j) for Corporate Net Income Tax purposes starting in 2025. The new guidance introduces complex tracking requirements for intercompany interest, third-party debt, and carryforwards while freezing conformity to pre-OBBB rules, creating significant compliance challenges for multistate corporations.
United States Tax
HK
Holland & Knight
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Webinars

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Tax Disputes

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Sales Taxes: VAT, GST

Article
States Begin Addressing Sales Tax Effects Of Cessation Of Penny Production
Following the U.S. Mint's decision to stop producing pennies, states across the nation are issuing new guidance on how retailers should handle cash transaction rounding. While most states require sales tax to be calculated on the original sales price before rounding occurs, the specific rounding methods and compliance requirements vary significantly by jurisdiction, creating a complex landscape for multistate retailers to navigate.
United States Tax
MG
MGO CPA LLP
Article
Hearing On Proposed Amendment To LAC 61:I.4372 — Sales & Use Tax Obligations Of Persons Constructing, Repairing Or Altering Immovable Property
The Louisiana Department of Revenue has proposed amendments to its regulation governing sales and use tax responsibilities for contractors and their customers, generating significant public interest. A public hearing has been scheduled to address the substantial volume of comments received regarding these proposed changes.
United States Tax
JW
Jones Walker
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Property Taxes

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
Podcast
GeTtin’ SALTy Episode 83 | New York City's Pied-a-Terre Tax: Rollout Challenges, Constitutional Questions, And A Growing National Trend (Podcast)
New York City's newly enacted pied-a-terre tax targets high-value properties not used as primary residences, aiming to generate approximately $500 million in additional revenue. The tax's troubled rollout has created significant complications for property owners, particularly those holding real estate through trusts and LLCs, while raising constitutional questions that may signal a broader national trend in luxury property taxation.
United States Tax
GT
Greenberg Traurig, LLP
Podcast
GeTtin’ SALTy Episode 83 | New York City’s Pied-a-Terre Tax: Rollout Challenges, Constitutional Questions, And A Growing National Trend (Podcast)
Nikki Dobay and Glenn Newman explore New York City's controversial pied-à-terre tax, examining its rushed implementation, administrative challenges, and potential constitutional vulnerabilities. The discussion reveals how this new surcharge on high-value non-primary residences may face legal challenges while setting a precedent for similar taxes nationwide.
United States Tax
GT
Greenberg Traurig, LLP
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National Insurance

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Capital Gains Tax

Article
Existing Opportunity Zone Investors Must Evaluate Planning Opportunities Before Dec. 31, 2026
The IRS has issued Notice 2026-40 providing transition guidance for investors who deferred capital gains under the original Opportunity Zone program. While December 31, 2026 remains the mandatory recognition date for deferred gains, the guidance reveals a potential planning opportunity that may allow certain investors to continue deferring gains under the new Opportunity Zone regime through strategic pre-year-end transactions.
United States Tax
JM
Jeffer Mangels & Mitchell LLP
Article
GENIUS Act Crypto Tax Guide 2025-2026: What US Investors, Businesses, And Taxpayers Need To Know About The New Stablecoin Law, Form 1099-DA, And Digital Asset Regulation
The United States cryptocurrency regulatory landscape has undergone its most dramatic transformation in history. The signing of the GENIUS Act into law on July 18, 2025 — the first comprehensive federal crypto statute ever enacted — marks a before-and-after moment for American digital asset law.
United States Tax
RS
Rotfleisch & Samulovitch P.C.
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