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.

A Look At The Tax Implications Of Gifting Qualified Small Business Stock

Gifts of qualified small business stock (QSBS) to trusts may provide additional tax savings by increasing the amount of the gain subject to exclusion.

United States Tax

HK

Holland & Knight

Illinois General And Franchise Tax Amnesty Programs Set To Begin Oct. 1, 2025

The Illinois Department of Revenue is offering limited-time amnesty programs for general, franchise, and remote retailer taxes1, waiving penalties and interest for eligible taxpayers.

United States Tax

GT

Greenberg Traurig, LLP

Did You Know That You Can Avoid The "Push Out" Election Negotiation With R&W Insurance In The Sale Of An LLC?

As discussed in a prior "Did You Know," pre-closing income tax liabilities have historically not been much concern for the buyer of LLC interests, since the income of LLCs (taxed as partnerships) is not a liability of the target company but its selling partners.

United States Tax

TS

Taft Stettinius & Hollister

Primer On Non-Judicial Tax Sales For The Real Estate Investor

Most real estate investors have at least a passing familiarity with the concept of a "tax sale" or the acquisition of tax delinquent property subsequent to foreclosure. Although there are several ways to acquire tax delinquent properties, this primer relates to purchasing properties subject to non-judicial foreclosure.

United States Tax

DE

Drew Eckl & Farnham, LLP

Notice Regarding Pennsylvania Tax And Revenue Anticipation Notes

United States Tax

SS

Saxton & Stump

Section 181 Goes Platinum: A Tax Relief Game-Changer For Recording Artists And Labels

United States Tax

BT

Barnes & Thornburg LLP

The Clock Is Ticking: Energy Credits Expiring Under The One, Big, Beautiful Bill

United States Tax

FF

Farrell Fritz, P.C.

Louisiana Department Of Revenue Issues Guidance On Sales Tax On Digital Products And Services

United States Tax

JW

Jones Walker

UPDATE: Louisiana Assessor's Association Proposes Revisions To Regulations Of The Louisiana Tax Commission

United States Tax

JW

Jones Walker

IRS Private Letter Ruling Recognizes A Valid Nontax Purpose For Aggregating Mineral Interests When Computing Depletion Under Section 611

United States Tax

LL

Liskow & Lewis

Navigating State & Local Taxes: How An Iowa Tax Attorney Can Help Your Business

United States Tax

BW

BrownWinick Law

Restructuring? Beware Of The Book Minimum Tax Regulations

United States Tax

AM

Alvarez & Marsal

Proposed Rule Modifies Timing Of "Hot Asset" Reporting

United States Tax

HK

Holland & Knight

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

United States Tax

SH

Stites & Harbison PLLC

Arbitration Essentials: How To Initiate And Navigate An International Arbitration, Part 2: Hearings

United States Litigation

J

JAMS

Analysis Of The 2025 Federal Tax Changes Under The "One Big Beautiful Bill" Legislation

B

BakerHostetler

Trump Administration Passes The One Big Beautiful Bill Act

United States Tax

FL

Foley & Lardner

Artificial Intelligence 2025 - Trends And Developments

United States Technology

SJ

Steptoe LLP

From 1925 To Today: How The FAA Transformed Dispute Resolution - The Importance Of Preserving The Core Values Of Arbitration

United States Litigation

J

JAMS

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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

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

On July 1, 2025, three big changes to Washington's estate tax law will go into effect.

United States Family

BB

Beresford Booth

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

Recent federal legislation has permanently extended the historically high unified exemption amount for federal estate and gift tax purposes. The current exemption of $13.99 million per individual remains in place through December 31, 2025...

United States Tax

SH

Stites & Harbison PLLC

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

President Donald Trump's massive tax-and-spending package requires attention from both individuals and estate planners to advance their estate and income tax planning objectives.

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

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

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

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Income Tax

A Look At The Tax Implications Of Gifting Qualified Small Business Stock

Gifts of qualified small business stock (QSBS) to trusts may provide additional tax savings by increasing the amount of the gain subject to exclusion.

United States Tax

HK

Holland & Knight

Missouri Real Estate Legislative Update: Capital Gains Tax, Brokerage Agreements, And Subsidized Residential Leasing

In July, Missouri Gov. Mike Kehoe signed legislation that will significantly impact Missouri real estate investing and practice: House Bills 594 and 595. The new laws are effective as of August 28, 2025.

United States Real Estate

TC

Thompson Coburn LLP

ERC Audits Are Escalating: What CFOs Need To Know

For most companies that claimed the Employee Retention Credit (ERC), the checks have long since cleared. But now the IRS is focusing on next steps — eligibility, substantiation, and calculation accuracy.

United States Employment

MG

MGO CPA LLP

Illinois General And Franchise Tax Amnesty Programs Set To Begin Oct. 1, 2025

United States Tax

GT

Greenberg Traurig, LLP

Did You Know That You Can Avoid The "Push Out" Election Negotiation With R&W Insurance In The Sale Of An LLC?

United States Tax

TS

Taft Stettinius & Hollister

IRS Private Letter Ruling Recognizes A Valid Nontax Purpose For Aggregating Mineral Interests When Computing Depletion Under Section 611

United States Tax

LL

Liskow & Lewis

Navigating State & Local Taxes: How An Iowa Tax Attorney Can Help Your Business

United States Tax

BW

BrownWinick Law

Restructuring? Beware Of The Book Minimum Tax Regulations

United States Tax

AM

Alvarez & Marsal

Uncashed And Unanswered: New IRS Guidance On Retirement Checks, Tax Withholding And Reporting

United States Employment

RB

Reinhart Boerner Van Deuren s.c.

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Transfer Pricing

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

A recent federal appeals court ruling giving the IRS access to data in a transfer pricing dispute has the potential to put multinational companies on a collision course with stringent European Union privacy laws.

European Union Privacy

KR

Kaufman Rossin

Navigating Q2 2025: Essential Income Tax Accounting Insights

As companies finalize their Q2 2025 reporting, tax departments are once again navigating a shifting landscape of legislative and regulatory change. The centerpiece of this quarter's developments was the advancement...

AM

Alvarez & Marsal

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

United States Tax

CL

Carter Ledyard & Milburn

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

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

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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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