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.
Article
Treasury Course Corrects, Pulling Two Heavily Criticized Reg Packages
The Treasury Department has significantly shifted its approach to corporate and partnership tax regulation in 2025, withdrawing several proposed rules that faced criticism for being overly burdensome and complex. This regulatory rollback, driven by executive orders aimed at reducing compliance costs, has left taxpayers and advisors navigating uncertainty about which transaction structures remain permissible and how the IRS will enforce substantive tax rules without mandatory reporting requirements.
United States Tax
CW
Cadwalader, Wickersham & Taft LLP
Article
GC Bootcamp For Family-held Business: Introduction To Estate Planning, Taxes & Family Offices
Explore how legal professionals navigate complex regulatory frameworks and client relationships in today's evolving business landscape. Discover the strategic approaches and specialized expertise that drive successful outcomes in corporate legal matters. Learn about the critical considerations that shape modern legal practice and professional development.
United States Commercial
FL
Foley & Lardner
Article
Your Global Structure: Navigating 2026 CFC Changes
The reinstatement of downward attribution rules under Section 958(b)(4) and the introduction of Section 951B fundamentally alter how foreign entities are classified for U.S. tax purposes in 2026. These changes may reclassify certain foreign corporations, potentially increasing taxable income through Subpart F or Net CFC Tested Income inclusions while creating state-level compliance complexities. Organizations with cross-border operations must evaluate how these structural shifts affect their ownership chain
Worldwide Tax
MG
MGO CPA LLP
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