United States: Corporate 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.

California Climate Disclosure Laws: Key Scoping Concepts In CARB’s Initial Regulation And Related Guidance

On February 26, 2026, the California Air Resources Board (CARB) adopted the California Greenhouse Gas Reporting and Climate Financial Risk Disclosure Initial Regulation...

United States Tax

GP

Goodwin Procter LLP

Case Study: Strengthening Tax Strategy For A Global Coffee Trading Business

A growing coffee sourcing and trading company gains greater clarity and support through MGO's proactive tax guidance and collaborative approach.

United States Tax

MG

MGO CPA LLP

Moving IP Back To The US Involves More Than Saving Tax Dollars

For years, US multinational companies routinely placed their global intellectual property in affiliates in low-tax jurisdictions outside the US. This may no longer become routine.

United States IP

MB

Mayer Brown

Tax: How Reform And Compliance Are Reshaping Deals

Corporate tax remains a key consideration in cross-border investment in 2026, as governments balance competitiveness, revenue protection and alignment with global minimum tax standards.

KL

Herbert Smith Freehills Kramer LLP

US And Cross-border Corporate Philanthropy Structures

United States Tax

GGI Global Alliance

Capital + Counterfactual = Income

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

South Florida’s ‘Ambition Accelerated’ Initiative Signals New Opportunities For Corporate Relocation

United States Commercial

LB

Lewis Brisbois Bisgaard & Smith LLP

New Paths To Credit Monetization And Community Investment After The OBBBA

United States Tax

MG

MGO CPA LLP

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

United States Tax

JW

Jones Walker

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

United States Tax

KR

Kaufman Rossin

California Court Of Appeal Confirms Quasi-Judical Immunity For Receivers

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

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

J

JAMS

Sanctions Update: March 9, 2026

Worldwide International

SJ

Steptoe LLP

Littler Lounge: Just Cause For A Chat About Corrective Actions (Podcast)

United States Employment

LM

Littler Mendelson

U.S. States Outpace Federal And Global Standards On Cosmetic Chemical Restrictions

United States Consumer

BB

Baker Botts LLP

Signed, Sealed, But Not Delivered? Don't Wonder About Taxes Under New Postal Service Rules

United States Tax

N

Nossaman LLP

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

In the dynamic realm of international tax reform, U.S. multinational corporations have successfully negotiated a critical exemption within the OECD global minimum tax framework.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

The Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework (Inclusive Framework)...

United States Tax

HK

Holland & Knight

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

Following months of negotiations and speculation, the OECD released a "side-by-side" package on January 5, 2026, which is intended to address U.S. concerns about the global minimum tax (also known as Pillar Two)...

United States Tax

AO

A&O Shearman

Tax-Exempt Organizations — Amended Rules On Excise Tax On Compensation Over $1 Million Take Effect January 1, 2026

Beginning with taxable years that start after December 31, 2025, changes to section 4960 of the Internal Revenue Code (IRC)...

United States Tax

GP

Goodwin Procter LLP

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

United States Tax

LL

Loyens & Loeff

The Top 10 Most Frequently Asked Questions About Renouncing US Citizenship. Get The Truth!

United States Tax

MP

Moodys Private Client Law LLP

OBBBA And Qualified Small Business Stock: Bigger, Faster, Broader Section 1202 Benefits For PE, VC And Founders

United States Tax

AM

Alvarez & Marsal

Commentary On New Canadian Transfer Pricing Legislation

United States Tax

RP

Ruchelman PLLC

Final Treasury Regulations Significantly Limit Application Of 1% Corporate Stock Buyback Tax Rules

United States Tax

JD

Jones Day

IRS Issues Revenue Procedure 2025-31 – Safe Harbor For Trusts Staking Digital Assets

United States Wealth Mgt

RG

Ropes & Gray LLP

Managing Tax Complexities In Global Business Transactions

United States Commercial

GGI Global Alliance

Business Income Tax Planning In Light Of The OBBBA: What Owners And Investors Need To Know

United States Tax

KM

Katten Muchin Rosenman LLP

How Limited Partnerships Are Taxed In The U.S.: Insights, Advantages, And Drawbacks From A U.S. Tax Lawyer

United States Tax

RS

Rotfleisch & Samulovitch P.C.

One Big Beautiful Bill Act

United States Tax

MB

Mayer Brown

Managing Tax Complexities In Global Business Transactions

Cross-border mergers and acquisitions (M&A) introduce a complex layer of international tax considerations for both US and non-US companies.

United States Commercial

GGI Global Alliance

Business Income Tax Planning In Light Of The OBBBA: What Owners And Investors Need To Know

The One Big Beautiful Bill Act (OBBBA) brings increased predictability for business owners, founders, family offices and investors in many tax planning aspects. Individual and corporate tax rates...

United States Tax

KM

Katten Muchin Rosenman LLP

How Limited Partnerships Are Taxed In The U.S.: Insights, Advantages, And Drawbacks From A U.S. Tax Lawyer

A Limited Partnership (LP) is a pass-through entity formed under state law that includes at least one general partner (GP) and one or more limited partners (LPs).

United States Tax

RS

Rotfleisch & Samulovitch P.C.

One Big Beautiful Bill Act

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act ("OBBBA") into law. Several provision in the OBBA have tax implications for private fund sponsors and their investors.

United States Tax

MB

Mayer Brown

2026 Tax Deadlines: Key Dates Your Business Needs To Know

United States Tax

MG

MGO CPA LLP

Navigating Q3 2025: Essential Income Tax Accounting Insights

As we move through the third quarter of 2025, several important developments under ASC 740 and IAS 12 are shaping the global tax accounting landscape.

AM

Alvarez & Marsal

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

For U.S. taxpayers looking to strategically manage their tax obligations, nonrecognition transactions offer a valuable set of tools.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

F.I.R.P.T.A. Revisited -- Things To Remember When Nonresidents Invest In U.S. Real Property

The year 2025 marks the 45th anniversary of the enactment of the Foreign Investors Real Property Tax Act. It is a good time to revisit issues that are faced by nonresident investors considering...

United States Tax

RP

Ruchelman PLLC

Trouble In Paradise? The IRS Is Taking A Hard Look At Puerto Rican Tax Breaks

A decade ago, the IRS audited and brought cases against numerous taxpayers who claimed residency in the U.S. Virgin Islands to take advantage of a highly touted benefit...

United States Tax

HK

Holland & Knight

Impact Of Pillar 2 On Credit Funds

United States Finance

AO

A&O Shearman

Key Corporate Tax Changes In The New U.S. Tax Bill: Implications For Business In 2025

United States Tax

RS

Rotfleisch & Samulovitch P.C.

C Corporation vs. Pass-Through Entity: Which Structure Is Most Tax-Efficient For US Businesses?

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The Inside Basis: M&A Tax Impacts Of The One Big Beautiful Bill Act (Podcast)

United States Commercial

KG

K&L Gates LLP

The One Big Beautiful Bill Act And Its Potential Business Impact

United States Tax

BS

Butler Snow LLP

Shaping The Future Of Affordable Housing: Key Takeaways From The 2025 Aba Forum

United States Real Estate

BS

Ballard Spahr LLP

The One Big Beautiful Act Analysis Series: 5 Key International Tax Provision Changes

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

One Big Beautiful Bill Act Expands Gain Exclusion For Qualified Small Business Stock

United States Tax

SH

Stites & Harbison PLLC

A Look At Transfers Of Section 1202 Qualified Small Business Stock

United States Commercial

HK

Holland & Knight

Changes To Certain Business Tax Provisions Under The "One Big Beautiful Bill Act"

United States Tax

KR

Kutak Rock LLP

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

Florida Gov. Ron DeSantis Signs 2025 Tax Bill Into Law

United States Tax

HK

Holland & Knight

Trump Signs Sweeping Tax Bill Into Law, With Major Implications For Corporate Clients Worldwide

United States Tax

CL

Carter Ledyard & Milburn

The One Big Beautiful Bill Act Analysis Series: Expanded §1202 Gain Exclusion For Founders, Investors And Startup Owners

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

Limitations On Corporate Tax Attributes: An Analysis Of Section 382 And Related Provisions

United States Tax

AM

Alvarez & Marsal

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Latest Videos

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Navigating The Complexities Of Starting An LLC In The U.S.: Your Ultimate Guide (Video)

G.A.M. Law Office

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

Highlights From The Simply Tax Podcast: How To Choose An Entity For A Family Business (Video)

TC

Thompson Coburn LLP

Section 163(j) Interest Limitation (Video)

MW

McDermott Will & Emery

Business Tax Reform Under The Trump Administration And Congressional Leadership (Video)

JD

Jones Day

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