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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.

Tax Court Rejects § 743(b) Basis Adjustment In Excess Of $700 Million

In Otay Project LP, Oriole Management LLC v. Commissioner, T.C. Memo 2026-21, the United States Tax Court disallowed a more than...

United States Tax

LL

Liskow & Lewis

R&D Tax Credits - George v. Commissioner Case Analysis

Research and Development tax credits (R&D credits) range in both size and complexity. Similarly, the documentation available to substantiate the credit also varies.

United States Tax

TS

Taft Stettinius & Hollister

6 Strategic Priorities For Professional Services Firms In 2026

As you plan for 2026, your firm is likely facing a familiar tension: staying compliant and efficient while positioning for growth in a shifting economic and regulatory environment.

United States Tax

MG

MGO CPA LLP

IRS Issues Interim Guidance On "Material Assistance" From A Prohibited Foreign Entity

On February 12, 2026, the Department of the Treasury ("Treasury") and the Internal Revenue Service ("IRS") released Notice 2026-15 (the "Notice"), providing long-awaited interim guidance on the restrictions on receiving "material assistance" from a prohibited foreign entity ("PFE") that were enacted by the One Big Beautiful Bill Act (the "OBBBA").

United States Tax

MB

Mayer Brown

Florida Legislature Proposes Not To Conform To One Big Beautiful Bill Tax Relief Provisions

United States Tax

JW

Jones Walker

IRS Issues Interim Guidance On Special Depreciation Allowance Under The OBBBA

United States Tax

LL

Liskow & Lewis

How To Make Cybersecurity Measurable And Meaningful

United States Tax

MG

MGO CPA LLP

Pillar Two: Side-by-Side Safe Harbour And Impact On US MNEs – New York Office Snippet

United States Tax

LL

Loyens & Loeff

Treasury And J5 Tell Crypto Industry, No Flowers For You

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

CAMT Guidance Catches Up To R&D Relief

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Rewiring Energy Tax Credits For 2026 And Beyond

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Fifth Circuit Strikes Back On SECA Limited Partner Exception

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

What The Latest CAMT Guidance Means For Your Partnership Reporting

United States Tax

MG

MGO CPA LLP

Does A Section 351 Contribution Of Money Qualify As A "Purchase" Under Section 1045?

United States Tax

FB

FBT Gibbons

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Webinars

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Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Related Country Guides

Withholding Tax

Withholding Taxes And CLO Eligibility Criteria: An Overview Of European Withholding Tax Risks For U.S. CLOs And Potential Solutions

In light of the recent article published by 9fin regarding the adverse implications to U.S. collateralized loan obligations ("CLOs") that resulted from U.K. withholding taxes imposed with respect to a certain dividend financing loan issued by the CFC Group, ...

United States Tax

D

Dechert

Hybrid Horizons: U.S. Tax Considerations In Hybrid Capital Instruments

In the financial world, Hybrid Capital instruments occupy the space between traditional debt and equity. Common examples include preferred equity with a variety of debt-like features and "Holdco" notes.

United States Commercial

PR

Proskauer Rose LLP

Anti-abuse Provisions In Double Tax Treaties: Beneficial Ownership, The EU Danish Cases And U.S. Limitation On Benefits

In recent years, we have seen tax authorities increasingly relying on anti-abuse arguments to deny relief under double tax treaties.

AO

A&O Shearman

EU Court Of Justice To Examine GDPR Compliance Of FATCA-Related Bank Data Transfers

MB

Mayer Brown

Top 5 Tax Mistakes Law Firms Make — And How To Avoid Them

United States Tax

MG

MGO CPA LLP

An Incentives Wish List—What Companies Searching For Their Next Office Location Really Want From An Incentives Package

United States Commercial

MV

Moore & Van Allen

Panama Private Interest Foundations: Structure And US Tax Classification

United States Tax

GGI Global Alliance

LDR Issues New Electronic Filing And Payment Mandates Effective Next Year

United States Tax

LL

Liskow & Lewis

One Big Beautiful Bill Act, Part 1: Deductions For Tipped Wages, Overtime Breaks, And The New Fringe Benefits Playbook (Podcast)

United States Employment

MB

Mayer Brown

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Capital Gains Tax

Opportunity Zones 2.0 – Live From The Land Of OZ

Earlier today I had the honor and pleasure of hosting Emily Lavery from Fulcrum Public Affairs and Catherine Lyons from the Economic Innovation Group on our quarterly webinar series "From the Land of OZ" where we focus on all things OZ related.

United States Real Estate

DM

Duane Morris LLP

Does A Section 351 Contribution Of Money Qualify As A "Purchase" Under Section 1045?

Section 1045 allows taxpayers to elect to roll over proceeds from the sale of qualified small business stock ("QSBS")...

United States Tax

FB

FBT Gibbons

Top 10 Legal Issues Family Offices Should Prioritize In 2026

Family offices enter 2026 amid structural changes across tax policy, fiduciary law, and regulatory administration. The One Big Beautiful Bill Act (OBBBA or OB3)...

United States Tax

AF

ArentFox Schiff

Sale Of A Business To An ESOP – Key Tax Benefits

United States Tax

BS

Bond, Schoeneck & King PLLC

The One Big Beautiful Bill: It's Big, But How Beautiful Is It? (Podcast)

United States Tax

LS

Lowenstein Sandler

Second Circuit Affirms Tax Liability Resulting From S Corporation Ownership

United States Tax

LL

Liskow & Lewis

Case Study: Recovering $2.4 Million In Section 1202 Tax Savings After A Business Sale

United States Tax

MG

MGO CPA LLP

New Rules Simplify Section 751 Exchange Reporting

United States Tax

MG

MGO CPA LLP

For Colorado Business Owners, Expanded And Enhanced Tax Credits Make Transition To Employee Ownership Through ESOPs Even More Attractive

United States Tax

TS

Taft Stettinius & Hollister

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Transfer Pricing

DTA TP Working Group Clarifies Approach To Transfer Pricing Risk Analysis

The Transfer Pricing (TP) coordination group of the Dutch Tax Authorities (DTA) recently published an internal note, Opzet en aandachtspunten TP‑analyse, explaining how inspectors are expected to prepare...

United States Tax

AM

Alvarez & Marsal

A&M's Asia–Pacific Private Capital Tax Top 10 – 2025 Q4

In 2020, the Government of India (Government) amended its Foreign Direct Investment (FDI) Policy through Press Note 3 (PN3) whereby investments from countries sharing a land border with India...

AM

Alvarez & Marsal

A&M Tax Policy Quarterly Outlook: Q4 2025

Our Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to present the first edition of the A&M Tax Policy Quarterly Outlook (Q4 2025), providing insights for the period from October to December 2025.

United States Tax

AM

Alvarez & Marsal

Are Your Financial Reporting Valuations Compromising Your Tax Positions?

United States Tax

AC

Ankura Consulting Group LLC

Supplementary Law No. 225/2026: Taxpayers' Defense Code

United States Tax

MB

Mayer Brown

Recent IRS Guidance On Branch Profits Tax Treaty Benefits For Foreign Reverse Hybrid Entities

United States Tax

FL

Foley & Lardner

The New Pillar Two Framework: Unboxing The Side-By-Side Package

AM

Alvarez & Marsal

A&M Tax Policy Insights – November 2025

AM

Alvarez & Marsal

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

United States Tax

N

NERA

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Corporate Tax

Florida Legislature Proposes Not To Conform To One Big Beautiful Bill Tax Relief Provisions

On February 24, the Florida House and Senate released their initial tax proposals for the 2026 Regular Session. Both initial bills decouple from the corporate tax relief provisions...

United States Tax

JW

Jones Walker

Is A ROBS Structure Right For Your Next Venture? A Tax & Investment View

In recent years, entrepreneurship among high-net-worth individuals has surged. Whether driven by a desire for a second career or simply the itch to build something new...

United States Tax

KR

Kaufman Rossin

California Court Of Appeal Confirms Quasi-Judical Immunity For Receivers

A new court decision confirms that receivers cannot be sued for decisions made in the exercise of their judgment...

United States Litigation

JM

Jeffer Mangels & Mitchell LLP

A&M's Asia–Pacific Private Capital Tax Top 10 – 2025 Q4

AM

Alvarez & Marsal

The Delaware Franchise Tax Trap For Section 1045 QSBS Rollovers

United States Tax

FB

FBT Gibbons

GeTtin' SALTy Episode 68 | State Tax Revenues In 2026: Slow Growth, Flat Taxes, And Fiscal Uncertainty With Lucy Dadayan (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

U.S. Multinational Corporations Achieve Critical Exemption In OECD Global Minimum Tax

United States Tax

RS

Rotfleisch & Samulovitch P.C.

OECD Pillar Two Side-by-Side Safe Harbor Package: Technical Review And Implications

United States Tax

HK

Holland & Knight

The Side-by-side Package And The Global Minimum Tax: What You Need To Know

United States Tax

AO

A&O Shearman

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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

Upcoming Events

Florida SALT: A Practitioner's Playbook

HK

Holland & Knight

Carolyn Schenck Explores How Tax Cases Turn Criminal On California Lawyers Association Women In Tax Webinar

CD

Caplin & Drysdale

2026 ABA-IPT Advanced Tax Seminars

HK

Holland & Knight

The 26th Annual U.S. And Europe Tax Practice Trends Conference - American Bar Association

BI

Buchanan Ingersoll & Rooney PC

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