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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&M Tax Policy Insights – November 2025

The Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to bring you this month's edition of our newsletter, A&M Tax Policy Insights.

AM

Alvarez & Marsal

IRS Issues Final And Proposed Regulations Clarifying Section 892 Exemption For Foreign Government Investors

On December 12, 2025, the Internal Revenue Service ("IRS") released final regulations under Section 892 of the Internal Revenue Code (TD 10042), together with proposed regulations...

United States Tax

WG

Weil, Gotshal & Manges LLP

Real Estate Tax Considerations In New Hampshire

Real estate transactions in New Hampshire invariably carry tax consequences. Whether you are a business owner, investor, or advisor, thoughtful tax planning is critical to preserving value and avoiding costly missteps.

United States Tax

MM

McLane Middleton, Professional Association

IRS Extends Transition Relief For State Paid Family And Medical Leave Programs Through 2026

On December 19, 2025, the IRS released Notice 2026-06, extending by one additional year the transition period established in Revenue Ruling 2025-4 for certain employment tax and reporting obligations related to state...

United States Employment

LM

Littler Mendelson

Tax Changes And Planning Opportunities For 2026

United States Tax

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Reinhart Boerner Van Deuren s.c.

Treasury Establishes 45Q Carbon Capture Tax Credit Safe Harbor For Verifying CO2 Sequestration

United States Commercial

BB

Baker Botts LLP

Tribal Tax Trends: December 19, 2025

United States Tax

HK

Holland & Knight

LDR Clarifies Pass-Through Treatment For S Corporations Under Act 382

United States Tax

LL

Liskow & Lewis

Final And Proposed Regulations Under Section 892—key Developments For Sovereign Investors

United States Tax

AO

A&O Shearman

Final General Welfare Exclusion Regulations Mark A Historic Win For Tribal Nations

United States Tax

HK

Holland & Knight

Private Client Services 2025 Year-End Advisory

United States Tax

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Wiggin & Dana

Massachusetts Paid Family And Medical Leave Updates For 2026

United States Employment

OG

Outside GC

Treasury Places Kiddie IRA Accounts Under The Christmas Tree

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Final Buyback Regulations Give Corporate Taxpayers Cause For Thanksgiving

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

The Empty Chair At Johannesburg: What It Says About US Power

United States International

SJ

Steptoe LLP

Food Venture Financing News – Weekly Issue No. 263

United States Healthcare

DW

Davis Wright Tremaine

Banking Industry Outlook: U.S. Banking M&A Surge Arrives In Q3

United States Compliance

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Ankura Consulting Group LLC

Countdown To Jan. 1, 2026: Preparing For California's New AI Training Data Transparency Obligations

United States Technology

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Frankfurt Kurnit Klein & Selz

Visa Turbulence: Navigating Your H-1B Future In A Shifting U.S. Landscape (Video)

United States Immigration

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Green and Spiegel

Economic Substance Back On The Docket

On November 12, 2025, the Tax Court issued its opinion in Patel v. Commissioner, holding that the taxpayers' transaction lacked economic substance.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

IRS Releases Final And Proposed Regulations Under Section 892

On December 12, 2025, the Internal Revenue Service released final and proposed regulations under Section 892 of the Internal Revenue Code of 1986, as amended (the "Code").

United States Tax

ST

Simpson Thacher & Bartlett

New Jersey's Next Manufacturing Tax Credit: Stability Secured, Timing Matters

New Jersey's new manufacturing incentive program, Next New Jersey Manufacturing Program, enters 2026 with something uncommon in economic development these days: policy stability.

United States Commercial

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Scarinci Hollenbeck LLC

Year-End Tax Planning Tips For Businesses And Their Owners

As 2025 draws to a close, businesses and their owners have an opportunity to optimize their tax positions before the calendar flips to 2026.

United States Tax

TS

Taft Stettinius & Hollister

Favorable Stock Buyback Regulations May Entitle Some Taxpayers To Refunds

United States Commercial

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WilmerHale

IRS Withdraws Proposed Regulations On Relief From Joint And Several Liability And Community Property Rules

United States Tax

LL

Liskow & Lewis

IRS Issues Revenue Procedure 2026-6 Establishing Advance Election Process For New Education Tax Credit

United States Tax

LL

Liskow & Lewis

California 2026 Billionaire Tax Act

United States Tax

BB

Baker Botts LLP

Year-End Tax Moves Celebrities And High-Net-Worth Individuals Can't Afford To Miss

United States Tax

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MGO CPA LLP

Recent IRS Guidance On OBBBA's Overtime Tax Deduction

United States Employment

OG

Outside GC

Drilling For Tax & Income Benefits: Strategic Timing For Geothermal Energy Investment Funds

United States Energy

NM

Nelson Mullins Riley & Scarborough 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

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

Drilling For Tax & Income Benefits: Strategic Timing For Geothermal Energy Investment Funds

The One Big Beautiful Bill Act of 2025 (the "O3B") provided significant changes to the renewable energy sector reshaping the policy and investment landscape.

United States Energy

NM

Nelson Mullins Riley & Scarborough LLP

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

To be competitive in the site selection process, state and local governments know that they must provide enticing incentive packages that catch a company's eye.

United States Commercial

MV

Moore & Van Allen

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

A massive shift is taking place among US citizens living abroad: nearly half are now considering renouncing their US citizenship.

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

The One Big Beautiful Bill Act (OBBBA), signed on July 4, 2025, modernizes Internal Revenue Code Section 1202 (Qualified Small Business Stock, or QSBS) and makes its tax benefits more accessible...

United States Tax

AM

Alvarez & Marsal

Why You Should Make Your Charitable Gifts Before The End Of 2025

United States Tax

RM

Rich May

Treasury Redeems Complex Proposed Excise Tax Regulations

On November 21, 2025, Treasury and the IRS released final regulations (the Final Regulations) governing the 1% excise tax on corporate stock repurchases enacted by the Inflation Reduction Act of 2022.

United States Tax

AM

Alvarez & Marsal

GeTtin' SALTy Episode 66 | Year-End SALT Wrap-Up: State Revenue Trends, OB3 Conformity, And What's Ahead For 2026 (Podcast)

In this episode of GeTtin' SALTy, host Nikki Dobay welcomes back Jared Walczak, Vice President of State Tax Projects at the Tax Foundation, for a wide-ranging discussion on the biggest state and local tax (SALT) policy developments of 2025.

United States Tax

GT

Greenberg Traurig, LLP

Did You Know That The IRS Has Issued Guidance On How To Open The New Trump Accounts?

The One Big Beautiful Bill Act established a new type of tax deferred savings account for children (the "Trump Account").

United States Tax

TS

Taft Stettinius & Hollister

Charitable Giving Under The OBBBA: Why 2025 Is A Critical Planning Year

The One Big Beautiful Bill Act ("OBBBA") brings major changes to federal charitable deduction rules beginning January 1, 2026.

United States Commercial

DW

Davis Wright Tremaine

Are Changes Coming To Tax Treatment Of College And University Athletics?

United States Tax

DW

Davis Wright Tremaine

What Landmark Israeli Transfer Pricing Case, Hexadite Ltd. v. Israel Tax Authority, Means For U.S. Multinationals

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Determination Of Foreign Entity Classification In The United States

United States Tax

GGI Global Alliance

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

ICHRA Legislation Reboot May Attract Bipartisan Support Amidst Government Shutdown

United States Insurance

HB

Hall Benefits Law

Tax Court Holds Policy Loan Discharge On Terminated Life Insurance Contracts Creates Taxable Income

United States Tax

LL

Liskow & Lewis

Growing Your Business? Don't Overlook These Multi-State Tax Risks

United States Tax

MG

MGO CPA LLP

Autumn Budget 2025—the Pensions Angle

United States Employment

AO

A&O Shearman

Summary Of The Final Regulations On The Excise Tax Under Section 4501

United States Commercial

AO

A&O Shearman

Year-End Charitable Planning: Big Changes Coming For 2026

United States Commercial

HK

Holland & Knight

IRS Guidance On Claiming The New Tax Deduction For Tips And Overtime Pay

United States Employment

JL

Jackson Lewis P.C.

How Do You Nominate Fiduciaries?

United States Family

BB

Beresford Booth

New York LLC Transparency Act Goes Into Effect January 1, 2026

United States Commercial

PC

Pryor Cashman LLP

2025 – 2026 Planning Priorities

United States Family

KM

Katten Muchin Rosenman LLP

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

United States Wealth Mgt

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Ropes & Gray LLP

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Latest Videos

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Key Considerations For Companies Navigating Global Remote Work, Part 2: Taxes And Benefits (Podcast)

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Jackson Lewis P.C.

C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

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Crowley Law LLC

Do You Know The Tax Changes To Come In 2025? Here's How To Prepare Right Now. (Video)

McDonald Hopkins

Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

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Foley & Lardner

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

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