United States: Tax Authorities

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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.

Essential Estate Planning Strategies In The San Francisco Bay Area

In the vibrant San Francisco Bay Area, where innovation drives businesses, having a well-constructed estate plan can help prevent unnecessary taxes...

United States Family

JM

Jeffer Mangels Butler & Mitchell LLP

Global Mobility Retrospective 2025

In 2025, the Global Mobility landscape continued to evolve significantly, with legislative and regulatory updates directly impacting the international mobility of professionals and foreign workers.

Worldwide Immigration

MB

Mayer Brown

California Court Upholds Santa Barbara Video Users' Tax As Applied To Streaming Services

A California Court of Appeal (Second Appellate District, Division Six) has issued a published decision affirming the city of Santa Barbara's application of its Telecommunications and Video Users' Tax to internet video streaming services.

United States Tax

GT

Greenberg Traurig, LLP

Tax Bites EP18: Dissecting The Full Federal Court's Decision In Commissioner Of Taxation And Hicks (Podcast)

In this episode of the Herbert Smith Freehills Kramer Tax Podcast, Tax Bites, partner Toby Eggleston, Associate Dan Beratis, and Ryan Leslie delve into the Full Federal Court's decision...

United States Tax

KL

Herbert Smith Freehills Kramer LLP

Deferrence In Mississippi Tax Appeals – What Does "Official" Really Mean?

United States Tax

JW

Jones Walker

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

United States Tax

WG

Weil, Gotshal & Manges LLP

Administration Of Irrevocable Life Insurance Trusts

United States Family

WD

Wiggin & Dana

Bankability Of US Projects

United States Energy

B

Bracewell

New Section 892 Regulations: Action Points For Private Fund Sponsors And Non-U.S. Pension Plan & Sovereign Investors

United States Strategy

AG

Akin Gump Strauss Hauer & Feld LLP

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

United States Commercial

BB

Baker Botts LLP

IRS Notice Provides Guidance To Establish Secure Geological Storage For Purposes Of Code Section 45Q

United States Tax

B

Bracewell

2025 State & Local Tax (SALT) Season Wrap-Up

United States Tax

GT

Greenberg Traurig, LLP

Proposed HIRE Act Targets Offshoring With 25% Excise Tax On Foreign Service Payments

United States Tax

MG

MGO CPA LLP

Tribal Tax Trends: December 19, 2025

United States Tax

HK

Holland & Knight

Early Mediation: Is Your Case A Likely Candidate?

United States Litigation

J

JAMS

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

United States Immigration

Gs

Green and Spiegel

Supreme Court Weighs Extent Of President's Authority To Impose Tariffs During Proclaimed National Emergencies

United States Litigation

D

Dykema

How I Learned To Love Mediator's Proposals - Why Modern Mediation Sometimes Calls For A Guiding Hand

United States Litigation

J

JAMS

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

United States Technology

FK

Frankfurt Kurnit Klein & Selz

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

IRS Proposed Regulations Would Narrow The Exemption For Passive Income Of Foreign Governments Under Section 892

The Internal Revenue Service (IRS) and the U.S. Treasury Department last Friday released final and proposed regulations addressing various rules under section 892.

United States Tax

DW

Davies Ward Phillips & Vineberg

GeTtin' SALTy Episode 67 | 2025 Year In Review: OB3, Digital Ad Taxes, California Surprises & SALT Policy Trends (Podcast)

Join host Nikki Dobay for the 2025 GeTtin' SALTy Podcast Year-In-Review, where she revisits some of the biggest state and local tax (SALT) policy stories of the year.

United States Tax

GT

Greenberg Traurig, LLP

Washington Adopts New "Luxury Taxes" On Motor Vehicles, Watercraft, And Aircraft Beginning In 2026

Washington state has enacted sweeping new taxes on high-value vehicles, recreational watercraft, and noncommercial aircraft under Engrossed Substitute...

United States Tax

DW

Davis Wright Tremaine

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

United States Tax

AO

A&O Shearman

Treasury, IRS Rules Affirm Tribal Sovereignty On Business Structuring And GWE Benefits

United States Government

HK

Holland & Knight

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

United States Tax

LL

Loyens & Loeff

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

WD

Wiggin & Dana

Treasury Places Kiddie IRA Accounts Under The Christmas Tree

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Plenty At Stake In A Budget Of Two Halves

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

Economic Substance Back On The Docket

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

UK Budget 2025 – Key Tax Measures

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Plenty At Stake In A Budget Of Two Halves

As part of the UK Budget measures on 26 November 2025, two announcements were made by the UK Government concerning, respectively, the tax reporting of cryptoassets and the taxation of decentralised finance ("DeFi") involving the lending and staking of cryptoassets.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Final Buyback Regulations Give Corporate Taxpayers Cause For Thanksgiving

On the day before Thanksgiving, the Treasury and IRS issued final regulations for the Section 4501 excise tax on stock repurchases.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

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

UK Budget 2025 – Key Tax Measures

The Chancellor of the Exchequer delivered the UK Budget for 2025 on 26 November 2025.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Equity Compensation And Profits Interest Incentive Structures In Companies

United States Commercial

AM

Allen Matkins Leck Gamble Mallory & Natsis

Italy's Rising Tax Evasion Vs The United States' Is Higher, Even With The Voluntary Disclosure Program (VDP)

Tax compliance challenges vary significantly across jurisdictions, and the approaches taken to address tax evasion reflect differing policy philosophies.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Brasília Em Pauta - Edição Nº 225

O "Brasília em Pauta" é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF), Superior Tribunal de Justiça (STJ) e Tribunal de Contas da União (TCU), bem como importantes questões a serem votadas pela Câmara dos Deputados e Senado Federal.

United States Litigation

MB

Mayer Brown

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

The IRS and the Treasury Department formally withdrew two notices of proposed rulemaking that addressed relief from joint and several tax liability under Internal Revenue...

United States Tax

LL

Liskow & Lewis

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

The Internal Revenue Service recently issued Revenue Procedure 2026-6, which provides procedural guidance allowing States to make an Advance Election to participate...

United States Tax

LL

Liskow & Lewis

California 2026 Billionaire Tax Act

United States Tax

BB

Baker Botts LLP

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

United States Tax

MG

MGO CPA LLP

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

United States Tax

MG

MGO CPA LLP

Tim's Tax News On The Tenth – December 2025

United States Tax

LL

Lavelle Law

SPAC Considerations: New Regs May Provide Limited Relief From Stock Repurchase Excise Tax

United States Commercial

GT

Greenberg Traurig, LLP

A&M Benefits Reference Guide

United States Employment

AM

Alvarez & Marsal

Panama Private Interest Foundations: Structure And US Tax Classification

United States Tax

GGI Global Alliance

Final Buyback Regs Are Good News For M&A Transactions, Too

United States Tax

AM

Alvarez & Marsal

Trump Accounts Get First Round Of Guidance

United States Employment

GL

Groom Law Group

IRS Proposal To Withdraw Basis-Adjustment Disclosure Rules Moves To White House Review

United States Tax

LL

Liskow & Lewis

Italy's Rising Tax Evasion Vs The United States' Is Higher, Even With The Voluntary Disclosure Program (VDP)

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The OBBBA Breathes New Life Into Opportunity Zones

United States Tax

SR

Shulman Rogers

1099 Compliance Guide For Professional Services Firms

United States Tax

MG

MGO CPA LLP

Navigating The 2025 Tax Season — What Industry And Tax Filers Need To Know

United States Tax

JW

Jones Walker

Fair And Accountable IRS Reviews (FAIR) Act And Tax Court Improvement Act Passed By House Of Representatives

United States Tax

WS

Winston & Strawn LLP

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Latest Videos

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Webinar – Washington's New Digital Sales Tax (Video)

BB

Beresford Booth

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

Crowell Talks Tax: Recent Developments With The Inflation Reduction Act (Video)

CM

Crowell & Moring LLP

MB Microtalk: IRS 83(b) Elections (Video)

MB

Mayer Brown

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