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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.

US Treasury Announces $10 Billion Allocation Of New Markets Tax Credit Awards

The U.S. Department of the Treasury's Community Development Financial Institutions Fund (CDFI Fund) announced $10 billion in New Markets Tax Credit (NMTC) awards on Dec. 23, 2025...

United States Tax

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Greenberg Traurig, LLP

California Court Upholds Santa Barbara Video Users' Tax As Applied To Streaming Services

A California Court of Appeal (Second Appellate District, Division Six) has issued a published decision affirming the city of Santa Barbara's application of its Telecommunications and Video Users' Tax to internet video streaming services.

United States Tax

GT

Greenberg Traurig, LLP

Tax Bites EP18: Dissecting The Full Federal Court's Decision In Commissioner Of Taxation And Hicks (Podcast)

In this episode of the Herbert Smith Freehills Kramer Tax Podcast, Tax Bites, partner Toby Eggleston, Associate Dan Beratis, and Ryan Leslie delve into the Full Federal Court's decision...

United States Tax

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Herbert Smith Freehills Kramer LLP

Deferrence In Mississippi Tax Appeals – What Does "Official" Really Mean?

In an administrative tax appeal, Mississippi law requires the Board of Tax Appeals (the "BTA") "give deference to the department's interpretation and application of the statutes as reflected in duly enacted regulations and other officially adopted publications."

United States Tax

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Jones Walker

A&M Tax Policy Insights – November 2025

AM

Alvarez & Marsal

IRS Issues Final And Proposed Regulations Clarifying Section 892 Exemption For Foreign Government Investors

United States Tax

WG

Weil, Gotshal & Manges LLP

Real Estate Tax Considerations In New Hampshire

United States Tax

MM

McLane Middleton, Professional Association

Tax Changes And Planning Opportunities For 2026

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

IRS Notice Provides Guidance To Establish Secure Geological Storage For Purposes Of Code Section 45Q

United States Tax

B

Bracewell

2025 State & Local Tax (SALT) Season Wrap-Up

United States Tax

GT

Greenberg Traurig, LLP

Proposed HIRE Act Targets Offshoring With 25% Excise Tax On Foreign Service Payments

United States Tax

MG

MGO CPA LLP

Tribal Tax Trends: December 19, 2025

United States Tax

HK

Holland & Knight

A Proposed Senate Bill Would Force Expats To Renounce US Citizenship. Here's What You Need To Know.

United States Tax

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Moodys Private Client Law LLP

LDR Clarifies Pass-Through Treatment For S Corporations Under Act 382

United States Tax

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Liskow & Lewis

Food Venture Financing News – Weekly Issue No. 262

United States Healthcare

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Davis Wright Tremaine

Banking Industry Outlook: U.S. Banking M&A Surge Arrives In Q3

United States Compliance

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Ankura Consulting Group LLC

How I Learned To Love Mediator's Proposals - Why Modern Mediation Sometimes Calls For A Guiding Hand

United States Litigation

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JAMS

What Foundations And Other Nonprofits Need To Know About The Foreign Agents Registration Act

United States Government

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WilmerHale

Visa Turbulence: Navigating Your H-1B Future In A Shifting U.S. Landscape (Video)

United States Immigration

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Green and Spiegel

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Related Country Guides

Tax Treaties

New Section 892 Regulations: Action Points For Private Fund Sponsors And Non-U.S. Pension Plan & Sovereign Investors

The Treasury also proposed new regulations that introduce a limited safe harbor for loan origination activities (the 2025 Proposed Regulations).

United States Strategy

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Akin Gump Strauss Hauer & Feld LLP

Cross-border Trust Strategies: Maximising Jurisdictional Advantages

Entrepreneurs and professionals with global interests face a unique challenge: the US tax system reaches far beyond its borders. US citizens...

United States Commercial

GGI Global Alliance

An Increasingly Less Remote Situation: New O.E.C.D. Model Treaty Commentary On Remote Workers

Remote work is one of COVID-19's enduring legacies. What began as something necessary for health and safety has become a fairly conventional practice.

United States Employment

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Ruchelman PLLC

Relevant International Updates

United States Tax

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Katten Muchin Rosenman LLP

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

United States Tax

GT

Greenberg Traurig, LLP

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How To Form A Foreign-Owned U.S. Limited Liability Company That Avoids Bank Rejections, 5472 Penalties, And State Registration Traps

United States Commercial

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Harris Sliwoski

Asia Tax Bulletin - Autumn 2025

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Mayer Brown

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

United States Tax

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Caldwell

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Inheritance Tax

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

Navigating estate planning can be complex, especially in light of legislation like the One Big Beautiful Bill Act ("OBBBA" or the "Act"), signed into law on July 4, 2025.

United States Tax

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Buckley Law

Autumn Budget 2025 – Pensions Aspects

The Autumn Budget contained a range of pensions-related announcements with implications for employers and trustees of all occupational pension schemes.

United States Employment

MB

Mayer Brown

Autumn Budget 2025—the Pensions Angle

The Chancellor has today announced her highly anticipated autumn Budget.

United States Employment

AO

A&O Shearman

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

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Greenberg Traurig, LLP

Estate And Financial Planning Is Not Just For The Rich

United States Family

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Clark Hill

Estate Tax 2026: What You Need To Know

United States Tax

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Gross Shuman P.C.

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

United States Family

OK

Offit Kurman

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

United States Family

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Beresford Booth

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

United States Tax

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Stites & Harbison PLLC

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Income Tax

A&M Tax Policy Insights – November 2025

The Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to bring you this month's edition of our newsletter, A&M Tax Policy Insights.

AM

Alvarez & Marsal

IRS Issues Final And Proposed Regulations Clarifying Section 892 Exemption For Foreign Government Investors

On December 12, 2025, the Internal Revenue Service ("IRS") released final regulations under Section 892 of the Internal Revenue Code (TD 10042), together with proposed regulations...

United States Tax

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Weil, Gotshal & Manges LLP

Real Estate Tax Considerations In New Hampshire

Real estate transactions in New Hampshire invariably carry tax consequences. Whether you are a business owner, investor, or advisor, thoughtful tax planning is critical to preserving value and avoiding costly missteps.

United States Tax

MM

McLane Middleton, Professional Association

IRS Extends Transition Relief For State Paid Family And Medical Leave Programs Through 2026

United States Employment

LM

Littler Mendelson

Tax Changes And Planning Opportunities For 2026

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

Treasury Establishes 45Q Carbon Capture Tax Credit Safe Harbor For Verifying CO2 Sequestration

United States Commercial

BB

Baker Botts LLP

Tribal Tax Trends: December 19, 2025

United States Tax

HK

Holland & Knight

LDR Clarifies Pass-Through Treatment For S Corporations Under Act 382

United States Tax

LL

Liskow & Lewis

Final And Proposed Regulations Under Section 892—key Developments For Sovereign Investors

United States Tax

AO

A&O Shearman

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Transfer Pricing

A&M Tax Policy Insights – November 2025

The Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to bring you this month's edition of our newsletter, A&M Tax Policy Insights.

AM

Alvarez & Marsal

Transfer Pricing Issues When Dealing With Trusts, Foundations, And Similar Arrangements

While most transfer pricing rules will apply to large multinational enterprise (MNE) groups, family offices, foundations, and trusts cannot ignore them.

United States Tax

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NERA

EU Tax Directives #6 Repeal Of 3 Proposed EU Tax Directives - New York Office Snippet

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. Earlier this calendar year, our ‘EU Tax Directives Series' offered practical, concise summaries of key EU tax directives...

United States Tax

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Loyens & Loeff

Commentary On New Canadian Transfer Pricing Legislation

United States Tax

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Ruchelman PLLC

What Landmark Israeli Transfer Pricing Case, Hexadite Ltd. v. Israel Tax Authority, Means For U.S. Multinationals

United States Tax

RS

Rotfleisch & Samulovitch P.C.

FAQ: How Tax And Tariff Changes Are Impacting Manufacturing CFOs

United States Tax

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MGO CPA LLP

U.S. Tax Shifts And Tariff Volatility: What Manufacturing CFOs Need To Know

United States Tax

MG

MGO CPA LLP

U.S. Reporting Requirements For Cross-Border, Related-Party Transactions: What U.S. Taxpayers Must Know Now For Compliance

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A&M Middle East Tax & Customs Newsletter | Fall Edition

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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