United States: Tax

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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.

Strong Policies Shield Tax-Exempts From 'Domestic Terror' Probes

A new national security memorandum from President Donald Trump means that for tax‑exempt organizations...

United States Tax

FR

Fox Rothschild LLP

IRS Clarifies Requirements For "No Tax On Tips" Deduction

On September 22, 2025, the Internal Revenue Service published a Notice of Proposed Rulemaking (NPRM), fleshing out the One Big, Beautiful Bill Act's "no tax on tips" deduction.

United States Tax

CO

Cozen O'Connor

Blocking The Blocked Income Rules? Loper Bright's Influence Over The Eighth Circuit's 3M Decision.

On October 1, 2025, the Eighth Circuit decided 3M Co. v. Commissioner in the taxpayer's favor, based on its application of Loper Bright.

United States Tax

CM

Crowell & Moring LLP

Trust Planning For Estate Tax And Income Tax Benefits – Using A General Power Of Appointment (GPOA)

A General Power of Appointment (GPOA) is a tax-efficient planning tool that can allow certain assets in an irrevocable trust to receive a step-up in income tax basis at death.

United States Tax

HL

Hinkle Law Firm

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

United States Tax

C

Caldwell

IRS And Treasury Release 2025-2026 Priority Guidance Plan

United States Tax

LL

Loeb & Loeb LLP

Tax Traps And Opportunities When Selling Your Medical Practice

United States Tax

KR

Kaufman Rossin

Here's What The 'One Big Beautiful' Bill Means For Employees And Employers

United States Tax

TR

Tully Rinckey

One Big Beautiful Bill Act (OBBB)

United States Tax

FL

Fennemore

Latest Developments In U.S. Taxation Of Cryptocurrency: What American Crypto Traders, Crypto Investors Need To Know Now

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How U.S. Commercial Real Estate Investors Can Best Leverage' Nonrecognition Tax Transactions' To Defer Tax

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Three Recent U.S. Tax Evasion Prosecutions: Bitcoin, Payroll Taxes, And Yoga Empire

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Top 5 Individual Tax Changes In The New US Tax Bill (2025 Update)

United States Tax

RS

Rotfleisch & Samulovitch P.C.

トランプ関税への対応と移転価格への影響

United States Tax

JD

Jones Day

Artificial Intelligence 2025 - Trends And Developments

United States Technology

SJ

Steptoe LLP

Still On The Fence About Hiring A Lawyer? Here's Why Timing Matters (Video)

United States Law Practice

C

Crowley Law LLC

Federal Court Blocks Enforcement Of Texas Proxy Advisor Disclosure Law

United States Commercial

SM

Sheppard Mullin Richter & Hampton

One Size Doesn't Fit All: Customizing Dispute Resolution For Commercial Contracts

United States Litigation

J

JAMS

Silicon, Sanctions And Security: How National Security Laws Are Reshaping The Semiconductor Industry (Video)

United States Government

FL

Foley & Lardner

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Tax Treaties

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

The United States Internal Revenue Service (IRS) has issued new guidance that provides reassurance regarding the application of U.S. income tax treaties to widely used cross-border investment structures...

United States Tax

C

Caldwell

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

In a general legal advice memorandum dated September 8, 2025, with a release date of September 19 (the "GLAM"), the Chief Counsel's office...

MB

Mayer Brown

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

In June 2023, the Federal Tax Court (Tribunal) addressed the application of the "business profits" clause (Article 7) of the Double Taxation Treaty (DTT or the Treaty) signed between Mexico...

AM

Alvarez & Marsal

Asia Tax Bulletin - Summer 2025

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

United States Tax

ST

Simpson Thacher & Bartlett

Is Revenge A Dish Best Served Under The Tax Code?

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

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Inheritance Tax

Estate And Financial Planning Is Not Just For The Rich

After much uncertainty, Congress has enacted a permanent increase in the Federal Estate and Gift Tax lifetime exemption amounts for 2025 and beyond.

United States Family

CH

Clark Hill

Estate Tax 2026: What You Need To Know

The U.S. Federal Estate Tax Unified Credit (the "Credit"), which allowed individuals to leave up to $13,990,000 to their non-spouse heirs federal estate tax free...

United States Tax

GS

Gross Shuman P.C.

The Impact Of One Big Beautiful Bill On Estate Planning (Podcast)

In this episode of Trust Us, Danielle Friedman, Max McCauley, and Herb Fineburg discuss the recent changes brought by the One Big Beautiful Bill Act, which raised the estate tax exemption level...

United States Family

OK

Offit Kurman

Three Big Changes To Washington Estate Tax Laws As Of July 1, 2025

United States Family

BB

Beresford Booth

Increased Federal Estate And Gift Tax Exemption Made Permanent – Planning Considerations For High Net-Worth Individuals

United States Tax

SH

Stites & Harbison PLLC

Trump Law's Estate Tax Exemption Is A Boon For Wealth Planning

United States Tax

HH

Hughes Hubbard & Reed LLP

After The One Big Beautiful Bill: Estate Tax Updates

United States Tax

DL

Davis+Gilbert LLP

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

United States Government

N

Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

United States Family

LS

Lowenstein Sandler

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Income Tax

Blocking The Blocked Income Rules? Loper Bright's Influence Over The Eighth Circuit's 3M Decision.

On October 1, 2025, the Eighth Circuit decided 3M Co. v. Commissioner in the taxpayer's favor, based on its application of Loper Bright.

United States Tax

CM

Crowell & Moring LLP

Exploring Post-Divorce Tax Implications In Texas

Divorce in Texas brings not just emotional and legal changes—it also sparks new tax responsibilities. For many, the transition raises questions about how to file, which credits...

United States Family

DS

Diggs & Sadler

Trust Planning For Estate Tax And Income Tax Benefits – Using A General Power Of Appointment (GPOA)

A General Power of Appointment (GPOA) is a tax-efficient planning tool that can allow certain assets in an irrevocable trust to receive a step-up in income tax basis at death.

United States Tax

HL

Hinkle Law Firm

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

Top Five Labor Law Developments For September 2025

United States Employment

JL

Jackson Lewis P.C.

The Spousal Unity Rule: An Unconstitutional Grantor Trust Trigger

United States Family

ML

Milbank LLP

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

United States Tax

C

Caldwell

Here's What The 'One Big Beautiful' Bill Means For Employees And Employers

United States Tax

TR

Tully Rinckey

Top 5 Individual Tax Changes In The New US Tax Bill (2025 Update)

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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Transfer Pricing

トランプ関税への対応と移転価格への影響

いわゆるトランプ関税については、7月22日、相互関税のほか、自動車および自動車部品の税率をいずれも15％とする日米政府間の合意が成立し

United States Tax

JD

Jones Day

Still Fourth Down And Goal For Medtronic Transfer Pricing Case

In an article published in Insights in 2022, the following comment was made regarding two seemingly never-ending transfer pricing battles being conducted...

United States Tax

RP

Ruchelman PLLC

Tax Law Changes That Should Trigger Referrals For Your Clients

The One Big Beautiful Bill Act (OBBBA) is the latest sweeping change to the tax code—and one that advisors can't afford to ignore.

United States Tax

KR

Kaufman Rossin

How To Align Your Global Supply Chain And International Tax Strategy

United States Tax

MG

MGO CPA LLP

5 Quick Questions For Referrers: How Specialty Tax Adds Value For Your Clients

United States Tax

KR

Kaufman Rossin

Frequently Asked Questions About International Tax And Supply Chain Realignment

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

United States Tax

AM

Alvarez & Marsal

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

European Union Privacy

KR

Kaufman Rossin

Navigating Q2 2025: Essential Income Tax Accounting Insights

AM

Alvarez & Marsal

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Latest Videos

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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

Ten Minute Interview: Tax Cuts And Jobs Act (TCJA) (Video)

FL

Foley & Lardner

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

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