Tax Law and International Tax Law

Cyber‑enabled cargo theft is a modern form of freight theft in which criminals use digital impersonation, stolen credentials and system manipulation to fraudulently obtain cargo...

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

The Chancellor has today announced her highly anticipated autumn Budget.

Tax executives face material transactions that cannot wait for litigation to resolve interpretive uncertainty. This practical guide explores four critical IRS mechanisms—prefiling agreements, closing agreements, private letter rulings, and tax opinions—that provide varying levels of certainty for managing tax exposure before issues reach examination. Through conversations between controversy and transactional practitioners, discover when and how to deploy these tools along the continuum from inf

As Cadwalader approaches its merger with Hogan Lovells on July 1, the firm reflects on eight years of BrassTax publication, which has provided clear insights on major tax developments from the 2017 Tax Cuts and Jobs Act to cryptocurrency taxation and energy tax credits. The publication will integrate into the combined firm's platform over the summer, promising expanded coverage with a broader group of contributors in the fall.

One message stood out during our Tax Symposium 2026 session, Tax controversy: What’s hot and what’s not: The Internal Revenue Service (IRS) is becoming more strategic...

In this episode of Splitting Heirs, partners Beth Shapiro Kaufman, National Chair of Private Client Services and Trusts and Estates Chair, and Kristin V. Taylor join host Warren K. Racusin to discuss the One Big Beautiful Bill through a tax and estates lens.

Puerto Rico's Act 60 offers powerful tax incentives for qualifying residents, but the IRS has dramatically intensified enforcement targeting hedge fund managers and cryptocurrency investors. With dedicated audit campaigns, criminal investigations, and coordination with the Department of Justice, taxpayers who have claimed Act 60 benefits face unprecedented scrutiny over residency requirements, income sourcing, and pre-move appreciation issues.

On June 18, 2026, the Massachusetts Supreme Judicial Court (SJC) held that a proposed initiative petition, No. 25-18, to reduce the Commonwealth’s personal income tax rate from 5% to 4% cannot appear on the November...

The IRS has begun issuing Notice CP53E to taxpayers whose direct deposit information is missing or invalid, but some notices may have been sent in error. Fraudsters are exploiting this confusion by distributing convincing fake versions of the notice designed to steal personal and financial information. Tax professionals and taxpayers must carefully verify all IRS communications before providing sensitive banking details.

The One Big Beautiful Bill Act introduced Trump Accounts, a novel tax-advantaged savings vehicle for children under 18, with employer contribution provisions beginning in 2026. The Department of Labor's Technical Release 2026-02 addresses critical questions about whether these accounts and employer contribution programs fall under ERISA's regulatory framework. Employers must navigate specific conditions and distinctions between accounts benefiting employees versus their dependents to avoid unintended ERISA

In this episode of Splitting Heirs, partners Beth Shapiro Kaufman, National Chair of Private Client Services and Trusts and Estates Chair, and Kristin V. Taylor join host Warren K. Racusin to discuss the One Big Beautiful Bill through a tax and estates lens.