United States: Transfer Pricing

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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.

Immediate Iowa Tax Law Changes For Data Centers

Iowa has five different sales and use tax exemptions specifically for data centers. On June 6, 2025, Iowa Governor Kim Reynolds signed H.F. 976...

United States Tax

NG

Nyemaster Goode

SCOTUS Ruling Could Extend WI Religious Unemployment Tax Exemption

On June 5, 2025, the U.S. Supreme Court unanimously decided that Catholic Charities Bureau, Inc. and its four related subsidiaries (Catholic Charities) are entitled to Wisconsin's religious employer...

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

One Big Beautiful Bill & What It Can Mean For Your Business

On June 4, 2025, the Congressional Budget Office (CBO) released its full score of H.R. 1, the One Big Beautiful Bill Act, which House Republicans passed on a 215-214 party-line vote on May 22.

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Proposed Retaliatory US Taxes Would Impact Cross-Border Transactions

Retaliatory tax provisions contained in H.R. 1, the "One Big Beautiful Bill Act" that recently passed the US House of Representatives, if enacted, would drastically impact common cross-border transactions, including US operations of foreign multinational groups and inbound investments.

United States Tax

KG

K&L Gates LLP

Louisiana Expands Marketplace Facilitator Definition To Include Accommodations Intermediaries

United States Tax

LL

Liskow & Lewis

SCOTUS Holds That Excluding Catholic Charities From Religious Unemployment Tax Exemption Violates First Amendment

United States Tax

LL

Liskow & Lewis

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

United States Tax

GW

Gowling WLG

Texas Extends R&D Credit And Implements Other Tax Changes In 89th Legislative Session

United States Tax

GT

Greenberg Traurig, LLP

A "Substantial Transformation" Afoot: Proposed Increase To The § 448(c) Accrual Method Threshold Rewards Manufacturers

United States Tax

TS

Taft Stettinius & Hollister

Tax Court Finds Management Company Limited Partners Do Not Qualify For The Self-Employment Tax Exception

United States Tax

ST

Simpson Thacher & Bartlett

Ohio's 2025 Sales & Use Tax Holiday

United States Tax

ML

McCarthy, Lebit, Crystal & Liffman

House Passes Reconciliation Bill; Legislation Advances To Senate For Consideration

United States Tax

MP

Manatt, Phelps & Phillips LLP

Tax Bill Timing: Congressional Negotiations Put July 4th Passage At Risk

United States Tax

R

Riveron

DC Tax Refund For Hotel And Sales Taxes

United States Tax

HC

Harmon, Curran, Spielberg & Eisenberg

How The Trump Administration Pushed China Deeper into Latin America

United States International

BG

Braumiller Law Group, PLLC

Conflicts To Watch In 2025 Amid Global Focus On Trade War

Worldwide Government

SJ

Steptoe LLP

America's Misunderstood Trade Deficit

United States International

BG

Braumiller Law Group, PLLC

Why Early Mediations Fail And How To Maximize Their Chances For Success

United States Litigation

J

JAMS

Insurance With A Side Of Insurance: Additional Insured Coverage (Video)

United States Insurance

LS

Lowenstein Sandler

Tax Treaties

Proposed Retaliatory US Taxes Would Impact Cross-Border Transactions

Retaliatory tax provisions contained in H.R. 1, the "One Big Beautiful Bill Act" that recently passed the US House of Representatives, if enacted, would drastically impact common cross-border transactions, including US operations of foreign multinational groups and inbound investments.

United States Tax

KG

K&L Gates LLP

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

The Trump administration has recently advanced a series of initiatives that significantly expand the scope of U.S. economic protectionism, targeting foreign tax practices perceived as discriminatory against American interests.

United States Tax

GW

Gowling WLG

Senator Tillis Introduced A Bill Taxing Proceeds Of Litigation Financing Agreements

Senator Thom Tillis introduced a bill (called the "Tackling Predatory Litigation Funding Act") that would impose additional significant taxes on litigation funding investments.

United States Tax

PR

Proskauer Rose LLP

US House Passes Bill Targeting 'Unfair Foreign Taxes'

United States Tax

MB

Mayer Brown

Summary Of Proposed Section 899 Of The US Internal Revenue Code And Its Impact On Section 892 Benefits And Tax Treaties

United States Tax

M

Mintz

Section 899: Proposed Legislation Would Increase US Tax Rates On Many Foreign Individuals, Companies, And Governments

United States Tax

GT

Greenberg Traurig, LLP

Congress Proposes A 'Big Stick' To Target Discriminatory Tax Measures

United States Tax

MB

Mayer Brown

International Philanthropy: Considerations For The Globally Minded Donor

United States Tax

KM

Katten Muchin Rosenman LLP

Taxing Covered Gifts And Bequests: Key Takeaways From The Final § 2801 Regulations

United States Tax

FF

Farrell Fritz, P.C.

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Inheritance Tax

Moving To A New State? Update Your Estate Plan

Arizona is a popular destination for people who are considering moving to a new state. According to the U.S. Census Bureau‘s American Community Survey, over a quarter of a million people move to Arizona every year.

United States Family

IG

IR Global

Wealth Management Update

The June 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, which is the same as the April 2025 Section 7520 rate.

United States Wealth Mgt

PR

Proskauer Rose LLP

One Big, Beautiful Bill . . . Simplified

On May 22, 2025, the U.S. House of Representatives passed "The One Big, Beautiful Bill," a comprehensive tax reform package aimed at reforming the U.S. tax code.

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Charitable Giving Techniques To Maximize An Estate Plan

United States Tax

BS

Ballard Spahr LLP

Law Over Borders Comparative Legal Guide 2025

United States Tax

KM

Katten Muchin Rosenman LLP

Tax Consequences Of A Natural Disaster

United States Tax

HK

Holland & Knight

Estate Planning Update

United States Tax

FK

Frankfurt Kurnit Klein & Selz

What Are Death Taxes? Key Facts About Estate And Inheritance Taxes And How To Avoid Them

United States Tax

KR

Kaufman Rossin

What To Expect For U.S. Estate Tax Now

United States Tax

OE

O'Sullivan Estate Lawyers LLP

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Income Tax

Proposed Retaliatory US Taxes Would Impact Cross-Border Transactions

Retaliatory tax provisions contained in H.R. 1, the "One Big Beautiful Bill Act" that recently passed the US House of Representatives, if enacted, would drastically impact common cross-border transactions, including US operations of foreign multinational groups and inbound investments.

United States Tax

KG

K&L Gates LLP

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

The Trump administration has recently advanced a series of initiatives that significantly expand the scope of U.S. economic protectionism, targeting foreign tax practices perceived as discriminatory against American interests.

United States Tax

GW

Gowling WLG

Tax Court Finds Management Company Limited Partners Do Not Qualify For The Self-Employment Tax Exception

Section 1402(a)(13) of the Internal Revenue Code of 1986, as amended (the "Code"), excludes "the distributive share of any item of income or loss of a limited partner, as such" from earnings subject to U.S. federal self-employment tax ("SECA").

United States Tax

ST

Simpson Thacher & Bartlett

Maximizing The R&D Tax Credit: A Guide For Innovation-Driven Businesses

United States Tax

MG

MGO CPA LLP

YA Global Brings Its Fight To The Appellate Level

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Tax-Exempt Organizations Impacted By The "One Big Beautiful Bill"

United States Tax

TS

Taft Stettinius & Hollister

Senator Tillis Introduced A Bill Taxing Proceeds Of Litigation Financing Agreements

United States Tax

PR

Proskauer Rose LLP

The §245A D.R.D. Meets The I.R.S.: Only Loper Bright Might Provide Relief

United States Tax

RP

Ruchelman PLLC

Budget Resolution Tax Provisions Contain Reprisal Tax Aimed At O.E.C.D. Proposals

United States Tax

RP

Ruchelman PLLC

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Transfer Pricing

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

The Trump administration has recently advanced a series of initiatives that significantly expand the scope of U.S. economic protectionism, targeting foreign tax practices perceived as discriminatory against American interests.

United States Tax

GW

Gowling WLG

Navigating Tariffs And Income Taxes And Transfer Pricing

In this new trade landscape, it is more important than ever to coordinate customs and operational planning with income taxes and transfer pricing.

United States Tax

JD

Jones Day

Trade, Tariffs, And Tax Effects: Deal-Maker Considerations For Diligence And Structuring

Riveron's M&A Tax and Transaction Services experts have observed the latest changes and evolving trends related to US trade and tariff policies and have participated in several discussions on the potential impacts.

United States International

R

Riveron

IRS Transfer Pricing Guidance: Adjustments Based On Actual Results

United States Tax

CD

Caplin & Drysdale

Three International Tax Cases Practitioners Must Watch In 2025

United States Tax

KR

Kaufman Rossin

Navigating BEAT And Transfer Pricing: Strategies To Minimize U.S. Tax Liability

United States Tax

MG

MGO CPA LLP

Hooray For New Math: Is It Really A Simplified Transfer Pricing Approach For 2025?

United States Tax

RP

Ruchelman PLLC

Prix De Transfert : La Détermination Du Taux D'intérêt De Référence Concernant Les Avances Intragroupe

European Union Tax

MB

Mayer Brown

OECD's Amount B: Simplified Transfer Pricing For Routine Marketing And Distribution Activities

GT

Greenberg Traurig, LLP

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Latest Videos

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A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Crowell Talks Tax: IRA And Tax Controversy (VIDEO)

CM

Crowell & Moring LLP

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

FL

Foley & Lardner

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

JONES DAY PRESENTS®: Tax Implications Of Telehealth As Remote Services Become The Norm (Video)

JD

Jones Day

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